These are the penalty sections, not the additional filing fee. A late AOC-4 can cost both ₹100 a day on the form and, if adjudicated, the section 137 penalty.
This profile is a small company or OPC class. Section 446B can cut the stated penalty in half, subject to that section’s cap.
Default in the charge chapter
False or suppressed particulars of a charge are section 447, not this penalty. The additional fee for a late CHG-1 is collected separately.
VerifiedAct-sourced — Section 86(1), substituted by the Companies (Amendment) Act, 2020, in force 21 December 2020.
Failure to file the annual return
An OPC or a small company is capped at one-half of these penalties under section 446B, subject to that section’s own maximum.
VerifiedAct-sourced — Section 92(5), after decriminalisation. The additional filing fee of ₹100 a day is separate from this penalty.
Failure to file a resolution or agreement
The clock starts at the end of the 30 days in section 117(1).
VerifiedAct-sourced — Section 117(2).
Default in CSR transfer or spend obligations
This is a penalty for the transfer default in sub-sections (5) and (6), not a general fine for a weak CSR narrative.
VerifiedAct-sourced — Section 135(7).
Failure to file financial statements
The ₹100-a-day additional fee for a late AOC-4 is collected on the form and is not a substitute for this penalty if the Registrar adjudicates.
VerifiedAct-sourced — Section 137(3).
Lesser penalty for an OPC or a small company
Available only while the company is an OPC or a small company. A public company does not get it.
VerifiedAct-sourced — Section 446B.
Adjudication, not a standalone fine
Appeal to the Regional Director within 60 days. Compounding and condonation are different applications and do not replace an appeal against the order.
VerifiedAct-sourced — Section 454.