LatestCorporate Compliance 5 November 2026
New Rules for Changing Registered Office
The Companies Act mandates specific procedures for relocating a company's registered office, including obtaining ROC approval, submitting the appropriate MCA form, and adhering to strict filing timelines. Missing the deadline triggers penalties, and a belated return for Assessment Year 2026‑27 now has a defined due date and fine structure.
The Companies Act outlines how firms must handle a change of registered office. Details are available in the original article.
- ROC approval is required before the move.
- File the correct MCA form within the prescribed window.
- Deadlines: filing must be completed within the statutory period; a belated return for AY 2026‑27 has a specific due date.
- Penalties: late filing attracts fines as per the Act, escalating with the delay.
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