valid as on 18/04/2024

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. Refer MCA circular regarding scheme for condonation of delay for companies restored on the Register of Companies between 01 December 2020 and 31 December 2020 under section 252 of the Companies Act, 2013. To view the circular, dated 15.01.2021 Click Here.
  2. LLP Settlement Scheme extended until December 31, 2020 and belated returns until November 30, 2020 are now covered. To view the Circular, Click Here.
  3. Companies Fresh Start Scheme, 2020 extended until December 31, 2020. To view the Circular, Click Here.
  4. LLP Settlement Scheme extended until December 31, 2020. To view the Circular, Click Here.
  5. 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
  6. Circular dated 30.03.2020 on amendment to LLP Settlement Scheme, 2020. To view the circular, Click Here.
  7. 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.
  8. Provisions of section 460 applies to LLP w.e.f 30.01.2020. To view the notification, Click Here.
  9. Relaxation in levy of additional fees in filing of certain forms under Companies Act, 2013 and LLP Act, 2008 vide circular dated 03.05.2021. To view the circular, 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


Circular dated 09.11.2020 regarding Extension of LLP Settlement Scheme, 2020.


Circular dated 28.09.2020 regarding Extension of Companies Fresh Start Scheme, 2020


Circular dated 28.09.2020 regarding Extension of LLP Settlement Scheme, 2020


Companies Fresh Start Scheme, 2020 dated 30.03.2020


General Circular 06/2021-Relaxation in levy of additional fees in filing of certain forms under Companies Act, 2013 and LLP Act, 2008 dated 03.05.2021


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


MCA circular dated 15.01.2021 regarding scheme for condonation of delay for companies restored on the Register of Companies between 01 December 2020 and 31 December 2020 under section 252 of the Companies Act, 2013


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