Condonation of delay in certain cases
Section 460 of the Companies Act, 2013 deals with condonation of delay in certain cases. Notwithstanding anything contained in this Act,-- (a) where any application required to be made to the Central Government under any provision of this Act in respect of any matter is not made within the time specified therein, that Government may, for reasons to be recorded in writing, condone the de The Act came into force on 01 Apr 2014.
Notwithstanding anything contained in this Act,--
(a) where any application required to be made to the Central Government under any provision of this Act in respect of any matter is not made within the time specified therein, that Government may, for reasons to be recorded in writing, condone the delay; and
(b) where any document required to be filed with the Registrar under any provision of this Act is not filed within the time specified therein, the Central Government may, for reasons to be recorded in writing, condone the delay.
Section 460, The Companies Act, 2013 (Act 18 of 2013).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Infoweavers Technologies Pvt. LTD vs Union of India
Court's Decision & Legal Precedent
Dealing with the Condonation of Delay Scheme, 2018 issued under Section 460 of the Companies Act, the Court granted directors of companies struck off under Section 248(1) and (5) liberty to upload their overdue annual returns under the Scheme, on which the struck-off status would be vacated and the directors freed from the rigour of Sections 164 and 167, subject to the company resolving to apply for removal of its name under Section 248(2).
On this section: Treats the Central Government's Condonation of Delay Scheme as an exercise of the Section 460 power to condone delay in statutory filings, and works out how that condonation interacts with strike-off under Section 248 and director disqualification under Section 164(2).
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
4 instruments name this provision in its title or its text without being made under it.
Questions about Section 460
What have the courts held on Section 460 of the Companies Act?
Infoweavers Technologies Pvt. LTD vs Union of India (27 Apr 2018) is the leading judgment on this section among those set out below: Treats the Central Government's Condonation of Delay Scheme as an exercise of the Section 460 power to condone delay in statutory filings, and works out how that condonation interacts with strike-off under Section 248 and director disqualification under Section 164(2).
How do I find court cases under Section 460 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 460, section 460 Companies Act, section 460 of the Companies Act. People searching for it also type 460 of companies act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Infoweavers Technologies Pvt. LTD vs Union of India (27 Apr 2018).
What should I read with Section 460 of the Companies Act, and has it changed?
4 instruments name it without being made under it, most recently Companies (appointment and remuneration of managerial personnel) Amendment Rules 2018 (2018), then Condonation of Delay Scheme 2018 (2018).
When did Section 460 of the Companies Act come into force?
Section 460 of the Companies Act, cited as Companies Act 460, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.