MCA LLP Filing Fee Relaxation and FEMA Telecom FDI Rules

This page covers two distinct regulatory updates relevant to companies and LLPs operating in India: the MCA’s recurring additional-fee relief for LLP Form 8 filings and the Ministry of Finance’s liberalization of FDI rules in the telecom sector.

MCA additional fee relaxation for LLP Form 8

MCA waived the additional fee for delayed filing of Form 8 (Statement of Account and Solvency) by Limited Liability Partnerships for FY 2020-21, extending the deadline to 30 December 2021 under General Circular No. 16/2021 (26 October 2021). As with the equivalent relief for companies, only the additional (late) fee was waived — the normal filing fee under the LLP Act remained payable, and the relief applied strictly to Form 8, not to Form 11 (Annual Return) or other LLP filings.

This mechanism mirrors the pattern MCA follows for company annual filings see our AOC-4 and MGT-7 fee relaxation history for the full circular timeline on the companies’ side, including the most recent FY 2024-25 relief extended to 31 January 2026.

FEMA: 100% FDI permitted in India’s telecom sector

The Ministry of Finance notified the Foreign Exchange Management (Non-debt Instruments) (Fourth Amendment) Rules, 2021, raising the automatic-route FDI limit in telecom services from 49% to 100%. This covers telecom infrastructure providers, unified license holders, internet service providers, and related categories, removing the prior requirement for government-route approval on investment beyond 49%.

Current status: 100% FDI under the automatic route in telecom services remains government policy as of 2026, and the sector continues to attract significant foreign investment supporting 5G rollout and network expansion. However, FDI from investors in countries sharing a land border with India is still subject to government-route approval under Press Note 3, a framework that has itself been updated since 2021 (most recently via Press Note 2 of 2026). If your investment involves a land-border-country beneficial owner, this exception applies regardless of sector, and you should confirm current applicability with our cross-border transaction advisory team before proceeding.

Last reviewed: July 2026 — LLP fee relaxation section reflects the original 2021 circular; FEMA telecom section updated for current policy status.