This document explains the Ministry of Corporate Affairs (MCA) scheme introduced in June 2020 to provide relaxation on filing deadlines for forms related to the creation or modification of charges. It details the applicability of the scheme, particularly for charges created or modified between March and September 2020, and outlines how delays will be reckoned for filing and fee purposes. This guide is crucial for companies and charge holders who may have faced difficulties meeting statutory filing requirements due to the COVID-19 pandemic.
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