Companies Act

Relaxation on levy of additional fees in filing e-forms AOC-4,  AOC-4 AOC-4 XBRL and AOC-4 Non-XBRL

Relaxation on levy of additional fees in filing e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL and AOC-4 Non-XBRL for FY 2019-20 till 15.02.2021

General Circular No. 04/2021

F. No. 01/34/2013 CL-V -Part-III
Government of India
Ministry of Corporate Affairs

5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr . Rajendra Prasad Road, New Delhi-1

Dated: 28th January, 2021

To
All Regional  Directors,
All Registrar of Companies, All  Stakeholders.

Subject: Relaxation on levy of additional fees in filing of  e-forms AOC-4,  AOC-4 (CFS), AOC-4 XBRL and AOC-4 Non-XBRL for the financial year ended on 31.03.2020 under the Companies Act,  2013 – reg.

Sir,

Keeping in view of various requests received from stakeholders regarding relaxation on levy of additional fees for annual financial statement filings required to be done for the financial year ended on 31.03.2020, it has been decided that no additional fees shall be levied upto 15.02.2021 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL and AOC-4 Non-XBRL in respect of the financial year ended on 31.03.2020. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms.

2. This issues with the approval of the competent Authority.

Yours faithfully,

(KMS Nrayanan)
Assistant Director (policy)

Copy forwarded for information and necessary action to:-

  1. E-Governance section
  2. Guard

Download Circular Click Here >>

Share

Recent Posts

  • Income Tax

Penalty for late supply of goods allowable deduction u/s 37 being not a crime or prohibited activity

Penalty levied for late supply of goods is an allowable deduction u/s 37 as late supply neither a crime nor…

9 hours ago
  • Income Tax

Interest received from Cooperative banks allowable deduction u/s 80P to a Cooperative Society

Deduction u/s 80P(2)(d) towards interest received from cooperative banks is allowable to a cooperative society. In a recent judgment, Hon'ble…

13 hours ago
  • Income Tax

SC to decide distinction in employees & employer contribution to PF, ESI for allowability u/s 43B

Supreme Court to decide difference between employees & employer contribution to PF, ESI for allowability under Section 43B of the…

15 hours ago
  • Income Tax

No liability to collect TCS u/s 206C (1C) from person involved in illegal mining – SC

There is no legislative mandate to collect tax at source under section 206C (1C) from the person involved in illegal…

17 hours ago
  • Income Tax

Receipts mentioning that it was towards corpus, donation assumed to be for corpus of trust

In the absence of objection by donors to receipts mentioning that donations were towards corpus, it is assumed that donations…

1 day ago
  • Income Tax

Credit in partner’s capital account for book entry adjustments can not be added u/s 68

Credit in assessee’s capital account consequent to book entry adjustments in the books of the partnership firm can not be…

2 days ago