Dear Priyanka ji..
In Second Table of ROC fees 1+1 means first one is for normal fees and second 1 is extra penalty of the same amount if u file the form within 1 month from the last / due date of filing any form/ document as provided by companies law. It means fees will be twice.
1+2 means if u file any form with in the period between one to three months, and this period begins after the expiry of above said one month in which the fees is twice, then fees will be three times and so on..........
I will explain it to u with help of one an example.....
Assume as per schedule X of Companies act, 1956 the filing fees of Form 23AC & ACA is Rs.500.AS we all know that B/S. is filed with in 30 days of AGM and let us assume AGM date is 30th September.
then normal fees by 30th October is Rs. 500
1+1 by end of November it will be twice so Rs. 1000 and So on…..
“It means if form is late by 1 month fees will by twice and if late by not more then 3 months then fees will be 3 times and further if it is late by 3 to 6 months the fees will be 5 times and so on…”