CA Final Student
139 Points
Joined September 2018
Late fees on form AOC 4
In case of delay in filing the annual returns/balance sheet/financial statement the following fees is applicable:
| Period of Delay |
Additional fee payable |
| Delay beyond the period provided under Section 137(1) of the Act – Due dates to file AOC 4 (within thirty days of the date of annual general meeting) |
Rupees 100 per day |
In case of delay in filing the belated annual returns/balance sheet/financial statement the following fees is applicable:
| Period of Delay |
Additional fee payable |
| Up to 30 days |
2 times of normal filing fees |
| More than 30 days and up to 60 days |
4 times of normal filing fees |
| More than 60 days and up to 90 days |
6 times of normal filing fees |
| More than 90 days and up to 180 days |
10 times of normal filing fees |
| Beyond 180 days |
12 times of normal filing fees |