Section 403 of companies act 2013

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The Cap of 270 days is removed for late filing with the new amendment, Now after how many days of delay Penalties under section 92 and 137 will be applicable for not filing AOC-4 and MGT-7?

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Extension has been removed so therefore when normal filing period 30 days in case of AOC-4 and 60 days in case of MGT-7 expires penalties will be applicable
Thanks
It's applicable from end of 30th and 60th day, Respectively.

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