The Ministry of Corporate Affairs (MCA), vide its circular dated December 30, 2025, has revised the earlier relaxation granted under General Circular No. 06/2025 dated October 17, 2025, which allowed filing without additional fees up to December 31, 2025. Companies may now file their financial statements and annual returns for the financial year ended March 31, 2025, without additional fees up to January 31, 2026 . Please refer to the MCA Circular dated December 30, 2025 below.

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