Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

59A-1. Late registration on payment of penalty

If the statement in respect of any firm is not sent or delivered to the Registrar withinthe time specified in sub-section (1A) of section 58, then the firm may beregistered on payment, to the Registrar, of a penalty of one hundred rupees per yearof delay or a part thereof.

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