Due Dates BEN-2 — Return of Significant Beneficial Owner
BEN-2 — Return of Significant Beneficial Owner
Companies Act 2013 s.90
Filed within 30 days of receipt of BEN-1 declaration from an SBO. Discloses ultimate beneficial owners of the company.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days of receiving BEN-1 | s.90(11): ₹5-50 lakh for company + officer, plus ₹1,000/day continuing | SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence. |
| FY 2025-26Current | Within 30 days of receiving BEN-1 | s.90(11): ₹5-50 lakh for company + officer, plus ₹1,000/day continuing | SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence. |
| FY 2026-27 | Within 30 days of receiving BEN-1 | s.90(11): ₹5-50 lakh for company + officer, plus ₹1,000/day continuing | SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence. |
FY-specific notes
FY 2024-25: SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence.
FY 2025-26: SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence.
FY 2026-27: SBO threshold: 10% direct/indirect holding of shares, voting rights, dividend, or significant influence.
⚠ VERIFY
SBO rules under s.90 have been amended; the "significant influence" test is broad. Confirm the current test before certifying non-SBO status.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →