General Circular No. 31/2012, [F.No. 17/160/2012 CL-V], dated 28.09.2012
All the Regional Directors,
All the Registrar of Companies
The Ministry had issued Circular No. 14 of 2012 whereby the fees was imposed on filing of 23B as per Schedule X of the Act. To ensure smooth filing of the forms 23AC (Non-XBRL) and 23ACA (Non-XBRL) with the approval of the competent authority, the filing of e-form 23B is extended without any additional fees till 23/12/2012 or due date of filing, whichever is later.