MCA vide general  circular no 11/2020 has Introduced following special relief, relaxation and immunities to Companies and LLPs: –

Particulars Relaxations
1. No Additional fee for late filing:- In order to support Co. & LLPs, MCA vide its circular, has announced that no additional fee shall be charged from 1st April, 2020 to 30th September, 2020 i. r. o. any document, return, statement etc. “NO ADDITIONAL FEE” for late filing of ROC related documents (valid till 30th Sept, 2020)
2. Due dates Relaxations:-

a) Companies Auditor’s Report Order (CARO) 2020 shall be made applicable from the financial year 2020 -2021 instead of being applicable from the financial year 2019-2020 notified earlier.

“CARO is applicable from FY 20-21”, instead of FY 2018.20
b) One time relaxation the gap between two consecutive Board meetings may extend to 180 days till the next two quarters i.e 30th Sept, 2020, instead of 120 days as required in the CA-13. “Gap between 2 consecutive Board meeting may Maximum extend to 180 days (earlier it’s Max. 120 days)”
c) For newly incorporated companies- Declaration for commencement of business (Form INC-20A) can be filed in 180 + 180(Extra) days.  “Additional 180 days given for filing INC 20A-declaration of Commencement of business for newly companies”
d) Creation of deposit reserve of 20% of deposits maturing during Fy 2020-21- section 73(2)(c) of CA-13 Due date Extended till 30th June, 2020
e) Requirement to invest 15% of debentures maturing during FY 202I1-21 in specified instrument- Rule 18 of the Companies (Share Capital & debentures)Rules, 2014 Due date Extended till 30th June, 2020
3. Not treated as a violation/ non-compliance for FY 2019-20:

> Non-compliance of the residency requirement for stay in India for minimum 182 days by at least 1 director of
every company

> Inability to hold separate meetings of Independent Directors

4. DIN holders of DINS marked as ‘Deactivated’ due to non-filing of UR-3KK/CAR-3 KYC-Web and those Companies whose compliance status has been marked as “ACTIVE non-compliant” due to non-filing of Active Company Tagging Identities and Verification(ACTIVE) a-form are encouraged to become compliant once again in pursuance of the General Circular No. 11 dated 24th March, 2020& General Circular No.12 dated 30th March 2020 and

“File DIR-3KYC/DFR-3KYC-Web/ACTIVE -between 1st April, 2020 to 30th September, 2020 without any filing fee of INR 5000/INR 10000 respectively”:

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