Tuesday, 26 June 2012

MCA imposes fees on fling of Form 1,23B, 24A, 36, 61, 62, 65


Imposing fees on certain e-forms filed with ROC, RD or MCA (HQ) under MCA-21 where at present no fee is prescribed
General Circular No. 14/2012, dated 21-6-2012
The Ministry of Corporate Affairs has decided that fees shall be applicable on the following forms at the rates indicated in the table below:-

S. No.
Form No.
Particulars of the Form
Applicable fee
1.
Form 1 of Investor Education protection Fund Rule
Statement of amounts credited to Investor Education and Protection Fund.
As per Schedule X to the Act.
2.
Form 23B
Information by statutory auditor to the Registrar of companies Act, 1956 pursuant to section 224(1)(a) of the Companies Act, 1956.
As per Schedule X to the Act.
3.
Form 24A
Application to RD(a) For Appointment of Auditors under section 224(3)(b) Others
As per Companies (Fee on Application) Rules, 1999
4.
Form 36
Receiver’s or manager’s abstract of receipts and payments (charge related form)
As per Schedule X to the Act.
5.
Form 61
Application to RoC-(a) Compounding of Offences u/s 621A(b) Application for extension of Annual General Meeting upto 3 months u/s 166 of the Act
(c) Application for extension of time for preparation of Annual Accounts upto 18 months u/s 220 of the Act.
(d) Others
(a) As per Companies (Fee on Application) Rules, 1999(b) -Do-(c) -Do-
(d) -Do-
6.
Form 62
Form for submission of misc. documents under the below mentioned rules:(a) Form 154 of the companies (Court) Rules, 1959(b) Form 157 of the companies (Court) Rules, 1959
(c) Form 158 of the Companies (Court) Rules, 1959
As per Schedule X to the Act.
7.
Form 65
Application to the Central Govt. (HQ)-(a) Application pursuant to rule 2 of the Companies (Application for Extension of Time or Exemption under sub-section (8) of section 58A) Rules, 1979.(b) Information and explanation on reservations and qualification contained in the cost audit report by a company
(c) Others
(a) as per Companies (Fee on Application) Rules, 1999(b) Nil(c) as per Companies (Fee on Application) Rules, 1999


3. This circular will come into effect from 22nd July, 2012.