For year end, all the companies are given a time limit of 60 days viz. 30th May.
Beyond that penalty of 5k per day.
So Half year H1 (SME) or Quarter 1,2,3 (rest) are given 45 days
but for H2 or Q4 viz March Quarter, this rule is not applied because there in Audited Financials are given for the full year whereas rest all are technically audited but are just assurance from auditor.
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