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    <title>Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013</title>
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    <description>Additional-fee relaxation permits companies to file specified financial statements for the financial year 2025-26 up to 31 December 2026 and annual returns in e-Forms MGT-7 and MGT-7A up to 31 January 2027, without additional fees. It does not extend statutory time limits for holding annual general meetings. Filings made after the specified period attract all prescribed fees, including additional fees, from the date the filing was originally due.</description>
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      <description>Additional-fee relaxation permits companies to file specified financial statements for the financial year 2025-26 up to 31 December 2026 and annual returns in e-Forms MGT-7 and MGT-7A up to 31 January 2027, without additional fees. It does not extend statutory time limits for holding annual general meetings. Filings made after the specified period attract all prescribed fees, including additional fees, from the date the filing was originally due.</description>
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