Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013
https://www.mca.gov.in/Ministry/pdf/GeneralCircularNo01of2018_29032018.pdf
Condonation of delay
https://www.mca.gov.in/Ministry/pdf/GeneralCircularNo02of2018_29032018.pdf