04 February 2010
that application will be made in Eform 61 for compounding of offence, this is an application to registrar of companies. (approval services).
23 July 2025
To address your query about Section 621A of the Companies Act, 1956 and the intimation after compounding of offences:
1. Section 621A(3)(b) - Intimation to ROC After Compounding of Offence Under Section 621A(3)(b) of the Companies Act, 1956, the compounded offences must be intimated to the Registrar of Companies (ROC) within 7 days of the compounding order by the relevant authority.
Is the Intimation to be Made via eForm 21? No, the intimation is not made through eForm 21.
eForm 21 pertains to filing for the commencement of business, certificates of incorporation, or other regulatory matters—not for the intimation of compounded offences.
The intimation required under Section 621A(3)(b) is usually done through a letter to the ROC, or potentially via another specified eForm, if applicable.
2. How to Intimate the Compounded Offence? The procedure is as follows:
As per Section 621A(3)(a), the application for compounding of an offence is made via eForm 61. This form is used to request the ROC for the compounding of offences committed under the Companies Act.
Intimation after Compounding:
After the offence has been compounded, the intimation is to be made to the ROC within 7 days of the order of compounding. This is not done via eForm 21.
The intimation is typically in the form of a letter addressed to the ROC stating that the offence has been compounded and providing the necessary details, including:
The date of compounding.
The order details (reference number of the order).
The specific offence compounded.
Any payment made (if applicable).
Method of Intimation:
If there’s no specific eForm provided for this intimation, the usual procedure would be to send a formal letter to the ROC with the above details.
The letter should be submitted to the ROC office either by post or via the MCA portal if the ROC allows such submissions electronically.
Filing Confirmation:
After submitting the letter of intimation, it is prudent to confirm the receipt of the intimation from the ROC office.
There may be cases where the ROC acknowledges the intimation and updates its records accordingly.
3. Conclusion and Clarification: eForm 21 is not used for intimation after compounding the offence.
Intimation should be made within 7 days via a formal letter to the ROC with the relevant details about the compounded offence.
If required by the ROC, there might be another eForm for this purpose, but typically, a letter is the accepted method for intimation.
eForm 61 is used for applying for compounding of the offence, not for the intimation after the order.