In order to give opportunity to the defaulting companies and to enable them to file the belated documents in the MCA-21 registry, the Central Government in exercise of powers conferred under section 460 read with section 403 of the Companies Act, 2013 has decided to introduce a scheme namely “Companies Fresh Start Scheme, 2020 (CFSS-2020)” condoning the delay in filing document, return, statement etc. with the Registrar, insofar as it relates to charging additional fees…