Condonation of Delay Scheme 2018: Opportunity for Defaulting Companies to Rectify Compliance Under Companies Act Sections 403, 459, 460.

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....With a view to giving an opportunity for the non-compliant, defaulting companies to rectify the default, in exercise of its powers conferred u/s 403, 459 and 460 of the Companies Act, 2013, the Central Government has decided to introduce a Scheme namely "Condonation of Delay Scheme 2018" [CODS-2018]....