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Not passing separate order u/s 161 but adding income of non-resident in hands of assessee as representative assessee bad in law. ABCAUS Case Law CitationABCAUS 3476 (2021) (03) ITAT Important case law relied referred:CIT vs Dr Laxmichand Narpal Nagda (1995) 211 ITR 804 (Bom)Smt Shashi Varma vs CIT …
CBDT prescribes revised procedure for registration of charitable trusts u/s 12A / 12AB, u/s 80G u/s 1023C etc.. Income-tax (6th Amendment) Rules 2021 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)New Delhi Notification No. 19/2021-Income Tax Dated- 26th March, 2021 G.S.R. 212(E).—In exercise of the powers conferred …
GAAR & GST reporting clauses in Tax Audit Report Form-3CD further extended till 31.03.2022 – CBDT Circular Circular No. 05 of 2021 F. No. 370142/9/2018-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesTPL Division**** New Delhi, dated 25th March , 2021 Order under section …
Revised procedure for Combating Financing of Terrorism (CFT)–SEBI Directions to Stock Exchanges, Depositories & all registered intermediaries SECURITIES & EXCHANGE BOARD OF INDIA CIRCULAR SEBI/HO/MIRSD/DOP/CIR/P/2021/36 March 25, 2021 To,All Intermediaries Registered with SEBI under Section 12 of the Securities and Exchange Board of India Act, 1992(Through the Stock …
MCA amends Schedule III of Companies Act 2013. Read disclosures to be made in Balance Sheet with effect from 1st day of April, 2021 MCA has made amendments in Schedule III to the Companies Act 2013 with effect from 1st day of April, 2021. Schedule III of the …
Penal Provisions related to Unpaid Dividend and Valuation by Registered valuers under Companies Amendment Act 2020 to commence from 24.03.2021 Government of India Ministry of Corporate Affairs Notification New Delhi, the 24th March, 2021 S.O. (E).– In exercise of the powers conferred by sub-section (2) of section 1 …
Companies (Audit and Auditors) Amendment Rules 2021. More reporting requirements added in companies audit reports MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 24th March, 2021 G.S.R. 206(E).—In exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections (1) …
Companies to compulsorily use accounting software with feature of recording audit trail which cannot be disabled – MCA Notification Note: Requirement of mandatory audit trail in company accounting software postponed to financial year starting from 01.04.2022 Read more >> MINISTRYOF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 24th March, …
Review of delivery default and penalty norms in commodity derivatives segment. Percentage of penalty and norms for apportionment of penalty SECURITIES & EXCHANGE BOARD OF INDIA CIRCULAR SEBI/HO/CDMRD/DRMP/CIR/P/2021/35 March 23, 2021 To The Managing Directors / Chief Executive OfficersAll Clearing Corporations having Commodity Derivatives Segment Sir / Madam, …
Sanction for prosecution accorded in 366 cases in violation of CSR provisions The Union Minister of State for Finance & Corporate Affairs, in a written reply to a question in Lok Sabha stated that whenever any violation of CSR provisions is reported, action against such non-compliant Companies are …
