Repeated Failure to File Annual Returns Deemed Non-Compoundable u/ss 451 and 441(6) of Companies Act 2013.

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....Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for the second or subsequent occasions within a period of three years - it is non-compoundable by virtue of operation of section 451 read with section 441(6) of the Companies Act, 2013 - Tri....