valid as on 27/09/2020

Section 460. Condonation of delay in certain cases
Effective from 12-09-2013

Notwithstanding anything contained in this Act,—

(a) where any application required to be made to the Central Government under any provision of this Act in respect of any matter is not made within the time specified therein, that Government may, for reasons to be recorded in writing, condone the delay; and

(b) where any document required to be filed with the under any provision of this Act is not filed within the time specified therein, the Central Government may, for reasons to be recorded in writing, condone the delay.

  1. MCA provides all the defaulting Companies an opportunity to file all the belated returns and documents by introducing ‘Companies Fresh Start Scheme, 2020 (CFSS-20202) vide its Circular dated 30.03.2020. To view the Circular, Click Here and to view the list of eligible forms, Click Here
  2. Circular dated 30.03.2020 on amendment to LLP Settlement Scheme, 2020. To view the circular, Click Here.
  3. Refer LLP Settlement Scheme, 2020 notified by Ministry of Corporate Affairs on 04.03.2020 w.e.f. 16.03.2020. To view the scheme, Click Here.
  4. Provisions of section 460 applies to LLP w.e.f 30.01.2020. To view the notification, Click Here.
2(75) Registrar means a Registrar, an Additional Registrar, a Joint Registrar, a Deputy Registrar or an Assistant Registrar, having the duty of registering companies and discharging various functions under this Act

Applicability of section 460 of the Companies Act, 2013 to limited liability partnership vide notification [GSR 59(E)] dated 30.01.2020


Enforcement notification S.O.2754 (E) dated 12/09/2013


Companies Fresh Start Scheme, 2020 dated 30.03.2020


List of forms eligible under CFSS – 2020


LLP Settlement Scheme Modification dated 30.03.2020


LLP Settlement Scheme, 2020 dated 04.03.2020 w.e.f. 16.03.2020


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