Company · Special species
We run (or want to start) a Nidhi company — what's the compliance spine?
The short answer
A Nidhi company runs on a dedicated compliance spine under Section 406 and the Nidhi Rules 2014. Once eligibility criteria are met, NDH-4 — the declaration application — must be filed within 60 days of the end of that year. Ongoing filings include NDH-1 (annual return of statutory compliances certified by a professional), NDH-3 (half-yearly return), and NDH-2 if you need an extension of time to meet Nidhi conditions.
What gets filed with MCA
Filed within 60 days of the end of the year in which the company meets the eligibility criteria.
Section 406, Companies Act 2013; Nidhi Rules 2014
Return of statutory compliances (members, deposits) certified by a professional
Rule 5, Nidhi Rules 2014
Application for extension of time to meet Nidhi conditions
Rule 5(3), Nidhi Rules 2014
Half-yearly return of the Nidhi company
Rule 21, Nidhi Rules 2014
The sequence
- 1Confirm the company meets Nidhi eligibility criteria under Section 406
- 2File NDH-4 within 60 days of the end of the year in which criteria are first met
- 3File NDH-1 annually — return of statutory compliances certified by a professional
- 4File NDH-3 as the half-yearly return under Rule 21
- 5If conditions cannot be met in time, apply for extension through NDH-2
Do it with us — or check it yourself first
Questions founders actually ask
When do we file the Nidhi declaration?
NDH-4 must be filed within 60 days of the end of the year in which the company meets the eligibility criteria, under Section 406 and the Nidhi Rules 2014.
What are the recurring Nidhi filings?
NDH-1 is the annual return of statutory compliances — members and deposits — certified by a professional under Rule 5. NDH-3 is the half-yearly return under Rule 21.
What if we cannot meet Nidhi conditions by the deadline?
File NDH-2 under Rule 5(3) of the Nidhi Rules 2014. This is the application for extension of time to meet Nidhi conditions.
Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.