Filing Date Extensions Announced for Section 8 Firms

In a relief measure welcomed by the non-profit sector, the Ministry of Corporate Affairs (MCA) has officially announced extended deadlines for the statutory filings of Section 8 companies. The decision aims to ease compliance pressures and offer operational flexibility to charitable entities grappling with administrative delays, especially smaller organizations with limited resources.

As per the announcement, the due dates for filing Form AOC-4 (financial statements) and Form MGT-7 (annual return) have been extended by up to 60 days from their original deadlines. This extension applies exclusively to Section 8 firms that were incorporated under the Companies Act, 2013, and are recognized as non-profit companies engaged in activities such as education, health, social welfare, and environmental protection.

The MCA clarified that no additional fees will be levied for filings submitted within the extended timeframe. The extension comes in response to multiple representations from industry bodies, compliance professionals, and directors of Section 8 companies who cited pandemic-related backlogs, audit delays, and increased digital filing loads as reasons for filing challenges.

This move is part of the government’s broader effort to maintain a supportive regulatory environment for the non-profit sector, while also ensuring continued transparency and statutory accountability. Companies are advised to take advantage of the extension by completing their filings accurately and avoiding last-minute submissions.

Legal and financial experts have praised the MCA’s responsiveness, stating that such flexibility encourages voluntary compliance and helps protect the active status and benefits of Section 8 firms—including access to CSR funding, tax exemptions, and public trust. The ministry reiterated that this is a one-time extension, and future delays may attract standard penalties and enforcement actions.