Income tax notification
1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.
2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.
3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.
4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.
5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.
6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.
7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.
The Ministry of Corporate Affairs has introduced the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) to help companies complete their pending annual compliance requirements at substantially reduced costs. The scheme provides a limited-time opportunity for businesses to regularize delayed filings and avoid escalating additional fees.
This initiative is particularly beneficial for MSMEs, start-ups, One Person Companies, and producer companies that have faced challenges in maintaining timely compliance.
Under the scheme, companies are required to pay the normal statutory filing fee applicable to the relevant form. However, the additional fee component has been significantly reduced.
Delayed filings will attract only 10% of the additional fees otherwise payable
Form MSC-1 for dormant status can be filed at 50% of prescribed fee
Form STK-2 for strike-off can be filed at 25% concessional fee
The Companies Act requires annual returns and financial statements to be filed within prescribed timelines. Delays usually attract additional fees of ₹100 per day without any maximum limit.
CCFS-2026 aims to reduce financial burden on small businesses while encouraging timely compliance and improving regulatory discipline.
MGT-7
MGT-7A
AOC-4
AOC-4 CFS
AOC-4 NBFC (Ind AS)
AOC-4 CFS NBFC (Ind AS)
AOC-4 (XBRL)
ADT-1
FC-3
FC-4
Form 20B
Form 21A
Form 23AC
Form 23ACA
Form 23AC-XBRL
Form 23ACA-XBRL
Form 66
Form 23B
A key benefit of the scheme is relief from certain penalty proceedings related to annual filings.
Pending filings completed before adjudication notice may avoid penalties
Even after notice, relief may be available if filed within 30 days
Post-order cases are limited to reduced fee benefits only
Companies under final strike-off action
Companies that applied for voluntary strike-off
Entities with dormant status already applied/obtained before scheme
Companies dissolved via amalgamation
Vanishing companies identified by authorities
The Ministry has clarified that once the scheme concludes, Registrars of Companies may initiate action against entities that continue to remain non-compliant.
Businesses with outstanding annual filings should therefore consider CCFS-2026 as an important opportunity to restore compliance, reduce financial exposure, and maintain good corporate standing.
Need assistance with pending ROC filings under CCFS-2026? TaxAbide can help you assess eligibility, calculate applicable fees, and complete the filing process efficiently and accurately.
