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
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(I) In respect of a company having a share capital :
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Other than
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*OPC and
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OPCs and
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Small
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Small
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Companies
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Companies
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1. (a) For
OPC and small companies whose nominal
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---
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2000
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share
capital does not exceeds Rs. 10,00,000.
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(b) For
every Rs. 10,000 of nominal share capital or
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---
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200
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part of Rs. 10,000 after the first Rs. 10,00,000 and
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upto
Rs. 50,00,000
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(c) For registration of a company whose
nominal share
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5000
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---
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capital
does not exceeds Rs. 1,00,000.
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2. For
registration of a company whose nominal share
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capital
exceeds Rs. 1,00,000, the above fee of Rs. 5,000
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with
the following additional fees regulated according
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to
the amount of nominal capital :
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(a) for every Rs. 10,000 of nominal share capital
or part
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400
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of
Rs. 10,000 after the first Rs. 1,00,000 upto Rs.
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5,00,000
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(b) for every Rs. 10,000 of nominal share capital
or part
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300
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---
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of
Rs 10,000 after the first Rs. 5,00,000 upto Rs.
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50,00,000
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(c) for every Rs. 10,000 of nominal share capital
or part
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100
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---
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of
Rs. 10,000 after the first Rs. 50,00,000 upto Rs. one
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crore
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(d)
for every Rs.
10,000 of nominal
share
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75
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---
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capital or part of Rs. 10,000 after the first Rs. 1
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crore.
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Provided that where the additional fees, regulated
according to the amount of the nominal capital of a company, exceeds 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.
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
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(a) in
respect of a company having a nominal share
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200
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capital
of upto 1,00,000.
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(b) in respect of a company having a nominal
share
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300
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capital of
Rs. 1,00,000 or
more but less
than
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Rs.5,00,000.
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(c) in respect of a company having a nominal
share
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400
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capital of
Rs. 5,00,000 or
more but less
than
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Rs.25,00,000
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(d) in
respect of a company having a nominal share
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500
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capital
of Rs.25,00,000 or more but less than Rs. 1
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crore
or more.
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(e)
in respect of a company having a nominal share
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600
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capital
of Rs. 1 crore or more.
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6. For making a record of or registering any fact by this
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Act
required or authorised to be recorded or registered
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by
the Registrar -
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(a) in
respect of a company having a nominal share
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200
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capital
of upto 1,00,000.
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(b) in respect of a company having a nominal
share
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300
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capital of
Rs. 1,00,000 or
more but less
than
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Rs.5,00,000.
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(c) in respect of a company having a nominal
share
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400
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capital of
Rs. 5,00,000 or
more but less
than
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Rs.25,00,000
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(d) in
respect of a company having a nominal share
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500
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capital
of Rs.25,00,000 or more but less than Rs. 1
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crore
or more.
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(e) in respect of a company having a nominal share
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600
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capital
of Rs. 1 crore or more.
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(II) In respect of a company not having a share
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capital :
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7. For
registration of a company whose number of
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2000
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members
as stated in the articles of association, does
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not exceed 20
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8. For
registration of a company whose number of
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5000
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members as
stated in the
articles of association,
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exceeds
20 but does not exceed 200
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9. For
registration of a company whose number of
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members as
stated in the
articles of association,
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exceeds
200 but is not stated to be unlimited, the
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above
fee of Rs.5,000 with an additional Rs. 10 for
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every
member after first 200.
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10. For
registration of a
company in which
the
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10000
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number of members
is stated in
the articles of
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association to be unlimited.
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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.
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13. For
filing or registering any document by this Act
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200
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required
or authorized to be filed or registered with
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the
Registrar.
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14. For
making a record of or registering any fact by
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200
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this Act
required or authorized
to be recorded
or
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registered
by the Registrar.]
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(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 r/w 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.
B. Following table of additional fees
shall be applicable for delays in filing of the forms other than for increase
in Nominal Share Capital
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Sl
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Period of delays
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Forms
including charge
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no
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documents
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01
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upto 15 days (sections 93,139 and
157)
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One time
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02
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More than 15 days and upto 30 days
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2 times of
normal filing
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(Sections 93, 139 and 157) and upto 30
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fees
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days in remaining forms.
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03
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More than 30 days and upto 60 days
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4 times of
normal filing
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fees
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04
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More than 60 days and upto 90 days
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6 times of
normal filing
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fees
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05
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More than 90 days and upto 180 days
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10 times of normal filing
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fees
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06
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More than 180 days and upto 270 days
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12 times of normal filing
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fees
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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.
C. For increase in authorised
capital, the additional fees shall be applicable at the following rates:-
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Delay upto 6 months
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Delay beyond 6 months
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slab
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2.5 % per month on the fees
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3% per month
on the fees
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payable
under para I.3 or
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payable
under para I.3 or II.12
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II.12 of Table A above as the
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of Table A
above as the
case
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case may be.
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may be.
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(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.
II.
FEE
ON APPLICATIONS (including Appeal) made to Central Government under sub-section
(2) of Section 459 of the Companies Act, 2013.
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1
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For Application made
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Other than OPCs
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OPC and
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and Small
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Small
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Companies
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Companies
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(i)
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By a company having an authorized share
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capital
of:
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a)
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Upto Rs. 25,00,000
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2,000
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1000
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b)
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More than Rs.25,00,000 and upto
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5,000
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2500
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Rs.50,00,000
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c)
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More
than 50,00,000 and upto Rs.
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10,000
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5,00,00,000
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d)
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More
than Rs. 5,00,00,000 and upto
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15,000
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---
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Rs.
10 crores
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e)
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More than Rs. 10 crores
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20,000
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---
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(ii)
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By
a company limited by guarantee but not
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2,000
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---
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having a share capital
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(iii)
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By
an Association or proposed company for
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2,000
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issue of license under section 8 of the Act
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(iv)
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By
a company having a valid license issued
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2000
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under section 8 of the Act
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(v)
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By
a foreign company
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5,000
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(vi)
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Application for
allotment of Director
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500
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Identification
Number (DIN) under
section
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153 of the Act
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(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.
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1
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For Application made
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Other than
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OPC and
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OPCs and
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Small
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Small
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Companies
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Companies
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(i)
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By a company having an authorized share
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capital of:
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a)
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Upto
Rs. 25,00,000
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2,000
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1000
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b)
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More thanRs.25,00,000 and upto
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5,000
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2500
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Rs.50,00,000
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c)
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More than 50,00,000 and upto Rs.
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10,000
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---
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5,00,00,000
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d)
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More than Rs. 5,00,00,000 and
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15,000
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---
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upto
Rs. 10 crores
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e)
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More than Rs. 10 crores
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20,000
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---
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(ii)
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By
a company limited by guarantee but not
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2,000
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having a share capital
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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/-
F.No.
01/16/2013 CL-V
(Renuka Kumar) Joint Secretary to the
Govt of India
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 : -
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Major
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Alphanumeric
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code
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Account
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Serial Code
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Source
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Head
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description
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Code
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category
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check digit
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1475
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Other
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general
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147500105
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14750006
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113
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Economic
service
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Regulation
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of
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joint
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stock
companies
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(a)
Registration fees
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14750010599
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14750032
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114
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(b) Filing fees
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14750010598
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14750033
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117
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(c) inspection
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and
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14750010597
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14750034
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112
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copying fee
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(d) other fees
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14750010596
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14750035
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119
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(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 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."
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