AOC4 and MGT 7

I haven't file my AOC 4 and MGT7 whether late fee will be calculated from revised due date or original due date.
Replies (1)

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

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