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ARTICLE · 28 JUNE 2018

Clarifications On Condonation Of Delay Scheme, 2018

S.S. Rana & Co.
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Under the Scheme, the DINs of disqualified directors would be temporarily activated to enable them to file documents.

IndiaCorporate/Commercial Law
S.S. Rana & Co. Advocates
S.S. Rana & Co. Advocates
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Condonation of Delay Scheme, 2018

The Condonation of Delay Scheme, 2018 (hereinafter referred to as the "Scheme") was introduced by the Ministry of Corporate Affairs (hereinafter referred to as "MCA") vide General Circular 16/2017, dated December 29, 2017, wherein defaulting companies, i.e., companies which had not filed financial statements or annual returns under the Companies Act, 1956/2013 for a continuous period of three years, were permitted to file their overdue documents. It is to be noted that companies whose names have been struck off from the Register of Companies are not included as defaulting companies under the Scheme.

Under the Scheme, the DINs of disqualified directors would be temporarily activated to enable them to file documents. The defaulting companies would file the overdue documents in the respective prescribed e-forms and thereafter would seek condonation of delay by filing form e- CODS by paying a fee of INR 30,000.

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