Lok Sabha Question No. 4968 (UNSTARRED), answered on 2026-03-23
Subject: Companies Compliance Facilitation Scheme
Ministry: CORPORATE AFFAIRS
Asked by: Prof. Sougata Ray

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS

## LOK SABHA

## UNSTARRED QUESTION NO. 4968 ANSWERED ON MONDAY, MARCH 23, 2026 CHAITRA 02, 1948 (SAKA)

## COMPANIES COMPLIANCE FACILITATION SCHEME QUESTION

4968. Prof. Sougata Ray:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) whether the Government has introduced Companies Compliance Facilitation Scheme for 2026;
- (b) if so, the details thereof;
- (c) whether the Government has increased threshold for small companies;
- (d) if so, the details thereof;
- (e)  whether the Government introduced portal including web based forms with security improvements to enhance digital transformation and technology upgrades; and
- (f) if so, the details thereof?

## ANSWER

THE  MINISTER  OF  STATE  IN  THE  MINISTRY  OF  CORPORATE  AFAIRS  AND MINISTER OF STATE IN THE MINISTRY OF ROAD, TRANSPORT AND HIGHWAYS [SHRI HARSH MALHOTRA]

- (a)  &  (b):  Yes  Sir,  the  Ministry  of  Corporate  Affairs  (MCA)  has  introduced Companies  Compliance  Facilitation  Scheme,  2026  (CCFS-2026)  vide  General Circular No. 01/2026 dated 24 th  February, 2026. The details are at Annexure-A.
- (c) & (d): Yes Sir, the Ministry has, vide G.S.R. 880(E) dated 1 st  December, 2025, notified  the  Companies  (Specification  of  definition  details)  Amendment  Rules, 2025, enhancing the thresholds for small companies. The paid-up capital criterion has been increased from 'not more than Rs. 4 crores' to 'not more than Rs. 10 crores'  and  turnover  criterion  has  been  increased  from  'not  more  than  Rs.  40 crores' to 'not more than Rs. 100 crores'.
- (e) & (f): In MCA21 Version 3 (V3), web-based online forms have been introduced, incorporating field-level validations and auto-prefill functionalities across forms. Furthermore,  multi-factor  authentication  has  been  implemented  to  verify  the identity of users accessing the system. The user IDs are generated on the basis of unique identifiers like Permanent Account Number (PAN), Director Identification Number (DIN), Membership Number, E-mail ID and Mobile Number. Due to such validation,  the  users  are  prevented  from  creating  multiple  and  duplicate  IDs. Additionally, measures such as masking private information from public view have been adopted to ensure the confidentiality and integrity of the data.

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Annexure-A to the Lok Sabha Unstarred Q. No. 4968 part (a) & (b) to be answered on 23 rd  March, 2026

- i.  The  scheme shall come into force from 15.04.2026 and shall remain in force till 15.07.2026.
- ii. Companies can file pending Forms related to Annual Returns, Financial Statements, Auditor Appointments and Foreign Companies filings by paying only 10% of applicable additional fees. Further, the companies can also opt to apply for dormant status paying half the fees applicable, or to be struck off from the register of companies paying only 25% of the fees applicable.
- iii. It is applicable for all companies except for
- companies against which action of final notice for striking off the name under Section  248  of  the  Companies  Act,  2013  (previously  section  560  of  the Companies Act, 1956) has already been initiated by the Registrar;
- companies  which  have  filed  application  for  striking  off  their  name  from  the register of companies;
- companies which have filed for obtaining Dormant Status under section 455 of the Companies Act, 2013 before the inception of this Scheme;
- companies which have been dissolved pursuant to a scheme of amalgamation under the Companies Act, 2013;
8. ·
9. vanishing companies.
- iv. Immunity pursuant to the filing of relevant e-forms:
11. (a)  In  view  of  the  express  provisions of the proviso to section 454(3), the relevant proceedings under section 92 or section 137 shall be concluded and no penalty shall be leviable, if the filings are made under the scheme:
- i. prior to issuance of the notice by the adjudicating officer; or
- ii. within thirty days of the issuance of the notice by the adjudicating officer.

In all other cases, i.e. where the filings are made under the scheme but the period of 30 days, after the issuance of notice for adjudication, has expired, or where the adjudication  order  imposing  the  penalty  for  the  defaults  under  section  92  and section  137  has  already  been  passed,  the  liabilities  of  the  companies  and  its officers to pay the penalties [not the fees for filing of documents under section 403  of  the  Act]  shall  not  undergo  any  change  by  virtue  of  the  fact  that  such companies have made filings under this Scheme.

- (b) In respect of e-forms ADT-1, FC-3, FC-4, Form 20B, Form 21A, Form 23AC, Form 23ACA, Form 23AC-XBRL, Form 23ACA-XBRL, Form 66 and Form 23B, the immunity would be granted against any prospective penal action in respect of delayed filings of such forms, if:
- i. the said forms are filed under the Scheme; and
- ii. no prosecution has been filed, or adjudication proceedings have been initiated by issuance of a show cause notice, for such default, before the filing of such
- forms under the Scheme.