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Vaibhav Tripathi
March 20, 2026

Submitted By: Vaibhav Tripathi

Clarification- computation of fee payable for delay in filings under regulation 40B of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016

This IBBI circular clarifies that late fees for filing Form 40B are calculated from October 1, 2020, or the due date, whichever is later. Excess fees paid due to technical glitches, double payments, or calculation errors will be refunded.

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