This is a scheme to provide the Companies a one-time opportunity to complete their pending compliances by filing relevant documents with the Registrar of Companies (“ROC”). The Companies can make the filing and get the delay condoned without any additional filing fee and will also get immunity from prosecution against the filing delays & defaults.
As per the Scheme, all filing related non-compliances like non-filing of Annual Return, Financial Statement, other documents, statements and returns which are required to be filed on the MCA-21 registry will be covered under the Scheme except those mention in Questionnaire 5 & 6 below PDF.