Section 460 of Companies Act, 2013

460. Condonation of delay in certain cases

Notwithstanding anything contained in this Act,—

(a) where any application required to be made to the Central Government under

any provision of this Act in respect of any matter is not made within the time specified

therein, that Government may, for reasons to be recorded in writing, condone the

delay; and

(b) where any document required to be filed with the Registrar under any provision

of this Act is not filed within the time specified therein, the Central Government may,

for reasons to be recorded in writing, condone the delay.

Complete: companies-act-2013