Section 403 of Companies Act, 2013 – Fee for Filing, etc.

  • Updated Till : November 15, 2018

SECTION 403. FEE FOR FILING, ETC.

[Effective from 1st April, 2014]

(1) Any document, required to be submitted, filed, registered or recorded, or any fact or information required or authorised 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:

[3] [Provided that where any document, fact or information required to be submitted, filed, registered or recorded, as the case may be, under section 92 or 137 is not submited, filed, registered or recorded, as the case may be, within the period provided in those sections, without prejudice to any other legal action or liability under this Act, it may be submitted, filed, registered or recorded, as the case may be, after expiry of the period so provided in those sections, on payment of such additional fee as may be prescribed, which shall not be less than one hundred rupees per day and different amounts may be prescribed for different classes of companies:]

Provided further that any such document, fact or information may, without prejudice to any other legal action or liability under the Act, be also submitted, filed, registered or recorded, after the first time specified in first proviso on payment of fee and additional fee specified under this section.

[4] [(2) Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the relevant section, the company and the officers of the company who are in default, shall, without prejudice to the liability for the payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.]

EXEMPTIONS

In case of a Nidhi Company, Section 403 shall apply, with the modification that the filing fees in respect of  every allotment under sub-section(9) of section 42 shall be calculated at the rate of one rupee for every one hundred rupees or parts thereof on the face value of the shares included in the return but shall not exceed the amount of normal filing fee payable; vide Notification No. GSR 465(E) dated 5th June, 2015.

Applicable Rules

Companies (Registration Offices and Fees) Rules, 2014

[Effective from 1st April, 2014]

Rule 12. Fees.—(1) The documents required to be submitted, filed, registered or recorded or any fact or information required or authorised to be registered under the Act shall be submitted, filed, registered or recorded on payment of the fee or on payment of such additional fee as applicable, as mentioned in Table annexed to these rules.

(2) For the purpose of filing the documents or applications for which no e- form is prescribed under the various rules prescribed under the Act, the document or application shall be filed through Form No.GNL.1 or GNL.2 along with fee as applicable and in case a single form is prescribed for multiple purposes, the fee shall be paid for each of the purposes contained in the single form.

(3) For the purpose of filing information to sub-clause (60) of section 2 of the Act, such information shall be filed in Form No. GNL.3 alongwith fee as applicable.

Rule 13. Mode of Payment.—The fees, charges or other sums payable for filing any application, form, return or any other document in pursuance of the Act or any rule made thereunder shall be paid by means of credit card; or internet banking; or remittance at the counter of the authorised banks or any other mode as approved by the Central Government.

Table of Fees

[Pursuant to rule 12 of the Companies (Registration Offices and Fees) Rules, 2014]

I. Fee for filings etc. under section 403 of the Companies Act, 2013

Table of fees for the documents required to be submitted, filed, registered or recorded or for any fact or information required or authorized to be registered under the Act, shall be submitted filed, registered or recorded within the time specified in the relevant provision on payment of fee as prescribed hereunder:—

[A. TABLE OF FEES TO BE PAID TO THE REGISTRAR

(I) In respect of a company having a share capital: Other than OPCs and Small Companies(in rupees) OPC and Small Companies(in rupees)
1. (a) For registration of OPC and small companies whose nominal share capital is less than or equal to Rs.10,00,000.
(b) For registration of OPC and small companies whose nominal share capital exceed Rs. 10,00,000, , the fee of Rs. 2000 with the following additional fees regulated according to the amount of nominal capital: For every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.10,00,000 and up to Rs. 50,00,000. 200
2. (a) For registration of a company (other than OPC and small companies) whose nominal share capital is less than or equal to Rs. 10,00,000 at the time of incorporation.
(b) For registration of a company (other than OPC and small companies) whose nominal share capital exceed Rs. 10,00,000, the fee of Rs.36,000 with the following additional fees regulated according to the amount of nominal capital :  —
(i) for every Rs. 10,000 of nominal share capital or part of Rs 10,000 after the first Rs. 10,00,000 upto Rs. 50,00,000. 300  —
(ii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore. 100
iii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore. 75
Provided further that where the additional fees, regulated according to the amount of the nominal capital of a company, exceed a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed rupees two crore and fifty lakhs.
3. For filing a notice of any increase in the nominal share capital of a company, the difference between the fees payable on the increased share capital on the date of filing the notice for the registration of a company and the fees payable on existing authorized capital, at the rates prevailing on the date of filing the notice:
(a) For OPC and small companies whose nominal share capital does not exceed Rs. 10,00,000.  —  2000
(b) For OPC and small companies, for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 10,00,000 and upto Rs. 50,00,000.  —  200
Other than OPC and small companies

(c) For increase in nominal capital of a company whose nominal share capital does not exceed Rs. 1,00,000.

5000
(d) For increase in nominal capital of a company whose nominal share capital exceed Rs. 1,00,000, the above fee of Rs. 5,000 with the following additional fees regulated according to the amount of nominal capital :
(i) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1,00,000 upto Rs. 5,00,000. 400  —
(ii) for every Rs. 10,000 of nominal share capital or part of Rs 10,000 after the first Rs. 5,00,000 upto Rs. 50,00,000. 300  —
(iii) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one crore. 100  —
(iv) for every Rs. 10,000 of nominal share capital or part of Rs. 10,000 after the first Rs. 1 crore.  75  —
Provided further that where the additional fees, regulated according to the amount of the nominal capital of a company, exceed a sum of rupees two crore and fifty lakh, the total amount of additional fees payable for the registration of such company shall not, in any case, exceed rupees two crore and fifty lakhs.
4. For registration of any existing company, except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee is charged for registering a new company.
5. For submitting, filing, registering or recording any document by this Act required or authorised to be submitted, filed, registered or recorded:
(a) in respect of a company having a nominal share capital of less than Rs. 1,00,000. 200
(b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000 300
(c) in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs.25,00,000.  400
(d) in respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more.  500
 (e) in respect of a company having a nominal share capital of Rs. 1 crore or more. Provided that in case of companies to be incorporated with effect from 26.01.2018 with a nominal capital which does not exceed rupees ten lakhs fee shall not be payable.  600
 6. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar:
 (a) in respect of a company having a nominal share capital of less than Rs. 1,00,000.  200
 (b) in respect of a company having a nominal share capital of Rs. 1,00,000 or more but less than Rs.5,00,000.  300
 (c) in respect of a company having a nominal share capital of Rs. 5,00,000 or more but less than Rs.25,00,000.  400
 (d) in respect of a company having a nominal share capital of Rs.25,00,000 or more but less than Rs. 1 crore or more.  500
 (e) in respect of a company having a nominal share capital of Rs. 1 crore or more. 600
 (II) In respect of a company not having a share capital :
 7. For registration of a company whose number of members as stated in the articles of association, does not exceed 20.  —
 8. For registration of a company whose number of members as stated in the articles of association, exceeds 20 but does not exceed 200.  5000
 9. For registration of a company whose number of members as stated in the articles of association, exceeds 200 but is not stated to be unlimited, the above fee of Rs.5,000 with an additional Rs. 10 for every member after first 200.
 10. For registration of a company in which the number of members is stated in the articles of association to be unlimited.  10000
 11. For registration of any increase in the number of members made after the registration of the company, the same fees as would have been payable in respect of such increase, if such increase had been stated in the articles of association at the time of registration :

Provided that no company shall be liable to pay on the whole a greater fee than Rs. 10,000 in respect of its number of members, taking into account the fee paid on the first registration of the company.

 12. For registration of any existing company except such companies as are by this Act exempted from payment of fees in respect of registration under this Act, the same fee as is charged for registering a new company.
 13. For filing or registering any document by this Act required or authorized to be filed or registered with the Registrar.

Provided that in case of companies to be incorporated with effect from 26.01.2018 whose number of members as stated in the articles of association, does not exceed 20, fee shall not be payable.

 200
 14. For making a record of or registering any fact by this Act required or authorised to be recorded or registered by the Registrar.]  200

(1) The above table prescribed for small companies (as defined under section 2(85) of the Act) and one person companies defined under Rule related to Chapter II read with section 2(62) of the Act shall be applicable provided the said company shall remain as said class of company for a period not less than one year from its incorporation.

(2) The above table of fee shall be applicable for any such intimation to be furnished to the Registrar or any other officer or authority under section 159 of the Act, filing of notice of appointment of auditors or Secretarial Auditor or Cost Auditor.

(3) The above table of fee and calculation of fee as applicable for increase in authorised capital shall be applicable for revised capital in accordance with sub-section (11) of 233 of the Act, (after setting off fee paid by the transferor company on its authorised capital prior to its merger or amalgamation with the transferee company).

(4) The above table of fee shall be applicable for filing revised financial statement or board report under section 130 and 131 of the Act.][2]

[5] [B. Following table of additional fees shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital or forms under section 92/ 137 of the Act

Sl. No. Period of delays Forms including charge documents
01 upto 15 days (sections 139 and 157) One time
02 More than 15 days and upto 30 days (Sections 139 and 157) and upto 30 days in remaining forms. 2 times of normal filing fees
03 More than 30 days and upto 60 days 4 times of normal filing fees
04 More than 60 days and upto 90 days 6 times of normal filing fees
05 More than 90 days and upto 180 days 10 times of normal filing fees
06 Beyond 180 days 12 times of normal filing fees

Note: The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e. due for filing prior to notification of these fee rules, the fee applicable at the time of actual filing shall be applicable.]

C. For increase in authorised capital, the additional fees shall be applicable at the following rates

  Delay upto 6 months Delay beyond 6 months
slab 2.5% per month on the fees payable under para I.3 or II.12 of Table A above as the case may be. 3% per month on the fees payable under para I.3 or II.12 of Table A above as the case may be.

(1)      The above fee table shall also be applicable for delay in filing application with Registrar under sub-section (11) of section 233 of the Act.

[6] [D. For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted under section 92 or 137 of the Act exprres after 3o/o6/2018, the additional fee mentioned in Table shall be payable –

TABLE

Sl. No. Period of delays Additional fee payable (in Rs.)
01 Delay beyond period provided under Section 92(4) ofthe Act One Hundred per day
02 Delay beyond period provided under Section 137 (1) of the Act One Hundred per day

(ii) In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether in the Companies Act, 1956 or the companies Act, 2013 the following additional fee mentioned in Table shall be payable:-

Sl. No. Period of delay Additional fee payable (in Rs.) upto 30/06/2O18  

 

 

 

 

plus Rs. 100 per day with effect from 1/O7 /2O18

 

 

 

 

 

 

1 upto 30 days 2 times of normal filing fees
2 More than 30 days and upto 60 davs 4 times of normal filing fees
3 More than 60 days and upto 90 days 6 times of normal filing fees
4 More than 90 days and upto 180 davs 10 times of normal filing fees
5 Beyond 180 days 12 times of normal filing fees

Note:(1)The additional fee shall also be applicable to revised financial statement or board’s report under section 130 and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.

(2) The belated filing of documents/forms fincluding increasing in nominal capital and delay caused thereon which were due to be filed whether in Companies Act, 1956 Act or the companies Act,2013 Act i.e due for filing prior to notification of these fee rules, the fee payable at the time of actual filing shall be applicable”.]

II. Fee on Applications (including Appeal) made to Central Government under sub-section (2) of Section 459 of the Companies Act, 2013.

 

1

 

 


For Application made
Other than OPCs and Small Companies  

OPC and Small Companies

(i) (By a company having an authorized share capital of:

(a) Upto than Rs. 25,00,000

(b) More than Rs. 25,00,00 and upto Rs. 50,00,000

(c) More than Rs. 50,00,000 and upto Rs. 5,00,00,000

(d) More than Rs. 5,00,00,000 and upto Rs. 10 crores

(e) More than Rs.10 crores

 

 

2,000

5,000

 

10,000

 

15,000

 

20,000

 

 

1000

2500

 

 

 

(ii) By a company limited by guarantee but not having a share capital 2,000
(iii) By an Association or proposed company for issue of license under section 8 of the Act 2,000
(iv) By a company having a valid license issued under section 8 of the Act 2000
(v) By a foreign company 5,000
(vi) [1][For allotment of Director Identification Number (DIN) under section 153 of the Act 500 500
(vii) For surrender of Director Identification Number under Rule11 (f) of the Companies (Appointment and Qualification of Director) Rule, 2014 1000 1000]

(1)    Every application to the Registrar of Companies filed by any person for reservation of name under sub-section (4) of section 4 of the Companies Act, 2013 shall be accompanied with the fee of Rs. 1,000.

(2)    For every application made to Regional Director (including appeal) or Registrar of Companies (except specifically stated elsewhere), Table of fees as above shall be applicable.

Note: The separate fee schedule shall be prescribed under sub-section (2) of section 459 of the Act for applications to be filed before Tribunal.

III. Annual Fee payable by a dormant company under sub-section (5) of section 455 of the Companies Act, 2013.

1 For Application made Other than OPCs and Small Companies OPC and Small Companies
(i) By a company having an authorized share capital of:

(a) Upto than Rs. 25,00,000

(b) More than Rs. 25,00,00 and upto Rs. 50,00,000

(c) More than Rs. 50,00,000 and upto Rs. 5,00,00,000

(d) More than Rs. 5,00,00,000 and upto Rs. 10 crores

(e) More than Rs.10 crores

 

2,000

5,000

10,000

15,000

20,000

 

1000

2500

(ii) By a company limited by guarantee but not having a share capital 2,000

IV. Fee for Inspection and providing certified copies of documents kept by the Registrar under section 399 of the Act.

(i)    Under clause (a) of sub-section (1) of section 399 of the Act —                       Rs.100.

(ii)    Under clause (b) of sub-section (1) of section 399 of the Act—

(a)    For copy of Certificate of Incorporation – Rs. 100.

(b)    For copy or extract of other documents including hard copy of such document on computer readable media – Rs. 25 per page.

V. Fee for registration of documents under section 385 of the Act.

Rs. 6000 for each document.

VI. Fees for Removal of Names of Companies from the Registrar of Companies under section 248(2) of the Act.

Rs. 5000

[7][VII. FEE FOR FILING e- Form DIR-3 KYC under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.

i) Fee payable till the 30th April of every financial year in respect of e-form DIR-3 KYC as at the 31st March of immediate previous year.    —-
ii) Fee payable (in delayed case). Rs.5000

[8] [Note: During the financial year (2018-2019), fee of rupees five hundred shall be payable from 21.09.2018 to 05.10.2018 and fee of rupees five thousand shall be payable on or after 06.10.2018]

 

INSTRUCTIONS

1.  Payment of fees.—Except as otherwise provided elsewhere, the table of fees annexed to the Companies (Registration Offices and Fees) Rules, 2014, shall be payable in the following head:

(1)    fees payable to the Registrar in pursuance of the Act or any rule or regulation made or notification issued thereunder shall be paid to the Registrar on any authorized bank by the Ministry of Corporate Affairs and acting as the agent of the Reserve Bank of India for credit under the following head, namely:—

Major Head Alphanumeric code description Account Code Serial Code Source category check digit
1475 Other general Economic service Regulation of joint stock companies

(a) Registration fees

(b) Filing fees

(c) inspection and copying fee

(d) other fees

147500105

 

14750010599

14750010598

14750010597

14750010596

14750006

 

14750032

14750033

14750034

14750035

113

 

114

117

112

119

 

(2)    Where application is filed through electronic media or through any other computer readable media, the user may choose any one of the following payment options namely, (i) Credit Card; or (ii) Internet Banking; or (iii) Remittance at the Bank Counter or (iv) any other mode as approved by the Central Government. The requisite fee as specified in Companies (Registration Offices and Fees) Rules, 2014 shall be payable through any of the accredited branches of the following Banks:

(a)    Punjab National Bank

(b)    State Bank of India

(c)    Indian Bank

(d)    ICICI Bank

(e)    HDFC Bank

(f)    Union Bank of India.

(3)    The fees payable to the Registrars may be paid by bank drafts payable at drawn on banks, located at the same city or town as the office of the Registrar.

(4)    Where a fee payable to the Registrar is paid through bank drafts, as aforesaid it shall not be deemed to have been paid unless and until the relevant drafts are cashed and the amount credited.

Applicable Circulars 

Relaxation of additional fees and extension of last date of filing of various e-Forms under the Companies Act

General Circular No. 03/2016 dated 12-04-2016

The Ministry has launched V2R2 on 28th March, 2016, downtime was given to infosys from 25th March, 2016 to 27th March, 2016. Since the launch of the system, a number of stakeholders have faced issues and representations have been received from stakeholders to resolve the issues including, for allowing waiver of additional fee till the new system stabilizes.

2. In view of the above, it has been decided to relax the additional fee payable on e-forms which are due for filing by companies between 25th March 2016 to 30th April, 2016 as one time waiver of additional fee and it is also clarified to stakeholders that if such due e-forms are filed after 10.05.2016, no such relaxation shall be allowed.

Relaxation of additional fees and extension of last date of filing of various e-Forms under the Companies Act

General Circular No. 06/2016 dated 16-05- 2016

In continuation of this Ministry’s General Circular No.03/2016 dated 12.04.2016, keeping in view of requests received from various stakeholders, it has been decided to extend the period for which the one time waiver of additional fees is applicable to all e-forms which are due for filing by companies between the 25th March 2016 upto 31st May 2016 as well as extend the last date for filing such documents and availing the benefit of waiver to 10.06.2016.

 

Relaxation of additional fees and extension of time for filing of e-Forms by the Companies under Companies Act,2013 and for filing of Annual Return (Form 11 ) by the LLP under the Limited Liability Partnership Act, 2008

General Circular No. 07/2016 dated 31-05- 2016

In continuation of this Ministry’s General Circular No.03/2016 dated 12.04.2016 and General Circular No. 06/2016 dated 16.05.2016, keeping in view requests received from various stakeholders, it has been decided to extend the period for which the one time waiver of additional fees is applicable to all eforms which are due for filing by companies between 25.03.2016 to 30.06.2016 as well as extend the last date for filing such documents and availing the benefit of waiver to 10.07.2016

2. Further, in view of the requests received from stakeholders, it has been decided to extend the time limit prescribed under the provisions of section 35 of LLP Act, for filing of Form 11 of LLP in respect of Financial Year ending on 31.3.2016 upto 30.06.2016, without additional fees.

 

Relaxation of additional Fees and extension of last date for filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 eforms under the Companies Act, 2013

General Circular No. 12/2016 dated 27-10-2016

In continuation of this Ministry’s General circular No. 8/2016 dated 29.07.2016, keeping in view the requests received from various stakeholders it has been decided to further extend last date of filing financial statements and Annual Returns using e-forms AOC-4, AOC-4(XBRL),AOC-4 (CFS) and MGT-7  as the case may be without payment of additional filing fee, wherever applicable, till 29th November, 2016.

Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act 2013- State of Jammu and Kashmir
General Circular No. 14/2016 dated 7-12-2016
In continuation or this Ministry’s General Circular 12/2016 dated 27.10.2016, keeping in view the requests received from various stakeholders stating that due to curfew/strikes and disturbances from past more than four months in the State of Jammu and Kashmir and the resultant difficulty expressed by various stakeholders in convening meetings in a timely manner, it has been decided to relax the additional fees payable by the companies having registered offices in the State of Jammu and Kashmir on e-forms AOC-4, AOC (CFS), AOC-4 XBRL and e- Form MGT-7 upto 31.12.2016, wherever additional fee is applicable.

 

[1] Substituted by Companies (Registration Offices and Fees) Second Amendment Rules, 2016 dated 7th November, 2016. Prior to substitution it read as under:-

1 For Application made Other than OPCs and Small Companies OPC and Small Companies
vi) Application for allotment of Director Identification Number (DIN) under section 153 of the Act 500
[2] Table A of Fees to be paid to the Registrar is substituted by Companies (Registration Offices and Fees) Amendment Rules, 2018 vide Notification No. G.S.R. 48(E) dated 20th January, 2018 effective from 26th January 2018

[3] Substituted by the Companies (Amendment) Act 2017 vide Notification No. S.O. 1833(E) dated 7th May, 2018. Prior to the substitution it read as under:

“Provided that any document, fact or information may be submitted, filed, registered or recorded, after the time specified in relevant provision for such submission, filing, registering or recording, within a period of two hundred and seventy days from the date by which it should have been submitted, filed, registered or recorded, as the case may be, on payment of such additional fee as may be prescribed:”

[4] Substituted by the Companies (Amendment) Act 2017 vide Notification No. S.O. 1833(E) dated 7th May, 2018. Prior to the substitution it read as under:

 “(2) Where a company fails or commits any default to submit, file, register or record any document, fact or information under sub-section (1) before the expiry of the period specified in the first proviso to that sub-section with additional fee, the company and the officers of the company who are in default, shall, without prejudice to the liability for payment of fee and additional fee, be liable for the penalty or punishment provided under this Act for such failure or default.”

[5] Substituted by the Companies (Registration offices and Fees) Second Amendment Rules, 2018 vide Notification No. F. No. 01/16/2013- CL-V-Pt -I dated 7th May, 2018. Prior to the substitution it read as under:“B. Following table of additional fees shall be applicable for delays in filing of the forms other than for increase in Nominal Share Capital

Sl. No. Period of delays Forms including charge documents
01 upto 15 days (sections 93,139 and 157) One time
02 More than 15 days and upto 30 days (Sections 93, 139 and 157) and upto 30 days in remaining forms. 2 times of normal filing fees
03 More than 30 days and upto 60 days 4 times of normal filing fees
04 More than 60 days and upto 90 days 6 times of normal filing fees
05 More than 90 days and upto 180 days 10 times of normal filing fees
06 More than 180 days and upto 270 days 12 times of normal filing fees

Note: (1) The additional fee shall also applicable to revised financial statement or board’s report under sections 130 and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.

(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which were due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e. due for filing prior to notification of these fee rules, the fee applicable at the time of actual filing shall be applicable.

(3) Delay beyond 270 days, the second proviso to sub-section (1) of section 403 of the Act may be referred.”

[6] Inserted by the Companies (Registration offices and Fees) Second Amendment Rules, 2018 vide Notification No. F. No. 01/16/2013- CL-V-Pt -I dated 7th May, 2018.

[7] Inserted by the Companies (Registration Offices and Fees) Third Amendment Rules, 2018 vide Notification No. F. No. 01/16/2013- CL-V-Pt -I dated 5th July, 2018 effective from 15th August, 2018.

[8] Substituted by the companies (Registration 0ffices and Fees) Fifth Amendment Rules,2018 vide Notification No. F. No. 1/16/2013-CL-V(Pt-I) dated 20th September, 2018. Prior to the substitution it read as under:

“[Note: For the current financial (2018-2019), no fees shall be chargeable till the 15th September, 2018 and fee of Rs.5000 shall be payable on or after the 16th September, 2018]”

 

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