What is the penalty for submitting Return E-form 23B of companies Act beyond 30 days??
CA Manoj Jain
(Chartered Accountant)
(67 Points)
Replied 22 May 2013
In case of delay the additional fees will be as under:-
| Period of Delay | Fixed rate of additional fee |
| Upto 30 days | Two times of normal fee |
| More than 30 days and up to 60 days | Four times of normal fee |
| More than 60 days and up to 90 days | Six times of normal filing fee |
| More than 90 days |
Nine times of normal filing fees |
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