New Delhi, Feb. 26 -- The Ministry of Corporate Affairs (MCA) has issued a circular, introducing the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). The scheme provides a one-time compliance window for companies to regularise pending statutory filings with reduced additional fees and condonation of delay. It will remain operational from April 15, 2026 to July 15, 2026. Under the scheme, companies can file pending annual returns and financial statements with the MCA-21 registry. Alternatively, they may apply for dormant status or seek closure in accordance with the provisions of the Companies Act, 2013. Background and Rationale The Companies Act, 2013 mandates all companies to file annual returns and financial statements within...