Penalty For Late Filing of E-Forms Under Companies Act, 2013. Here we are providing complete Details for Penalty For Late Filing of E-Forms Under Companies Act, 2013. In this article we also Provide Which Section of Companies Act is Charge Penalty for Late Filing of E-Forms. After Providing Latest Income Tax Slab Rates Now we provide an special article for Penalty For Late Filing of E-Forms Under Companies Act, 2013. Now you can scroll down below and Check complete details regarding "Penalty Under Companies Act 2013 for Late Filing of E-Forms"
If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing ”freely“- Why GST For India - Challenges for Success in India
- Documents Required for PAN Card Application
- Income Tax Slab Rates
- Interest on income tax u/s 234A , 234B, 234C
Penalty For Late Filing of E-Forms Under Companies Act, 2013
Beware friends!! Don’t delay the filing of e-forms under companies act bymore than 270 days from the last date of filing the form!! Let’s start with discussing the charging section of penalties.Section 403:
Brief: If a assessee delays filing of e-form by more than 270 days from the time period granted for filing of the respective e-form, then penalty as given in the concerned section will be imposed.Bare law:
Sec 403. (1) Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorized to be registered under this Act, shall be submitted, filed, registered or recorded within the time specified in the relevant provision on payment of such fee as may be prescribed:Penalty Under Companies Act 2013
S.No. | Particulars | Section | Penalty |
1. | Commencement of Business | Section 11(2) | Company – upto Rs. 5,000/-Officer – upto Rs. 1,000/- per day |
2. | Return of Allotment | Section 39(5) | Company & officer in default: Rs. 1000/- per day or 1 lakh, whichever is less. |
3. | Intimate alteration of Capital | Section 64(2) | Company & officer in default: Rs. 1000/- per day or 5 lakh, whichever is less. |
4. | Deposits | Section 66(11) | Officer will be liable u/s 447 and company will have to pay from Rs. 5 lakh to 25 lakh. |
5. | Charges | Section 86 | Company: Rs. 1 lakh to 10 lakhOfficer: Imprisonment upto 6 months and/or fine of Rs. 25000/- to 1 lakh |
6. | Annual Return | Section 92 (5) | Company: Rs. 50,000/- to 5,00,000/-Officer: Rs. 50,000/- to 5,00,000/- and/or imprisonment of 6 months |
7. | Filing of resolutions | Section 117 (2) | Company: Rs. 5 Lakh to 25 Lakh.Officer: Rs. 1 Lakh to 5 Lakh. |
8. | Retirement of Auditor | Section 140(3) | Auditor: Rs. 50,000/- to Rs. 5 Lakh |
9. | Intimation of DIN | Section 157 (2) | Company: Rs. 25,000/- to Rs. 1 lakhOfficer: Rs. 25,000/- to Rs. 1 lakh |
10. | Disclosure of Interest | Section 184 (4) | Director: Rs. 50,000/- to Rs. 1 lakh and/or imprisonment upto 1 year. |