Amended provisions for name rectification of company under section 16 of the Companies Act 2013 to be effective from 1st September, 2021
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 22nd July, 2021
S.O. 2904(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2020 (29 of 2020), the Central Government hereby appoints the 1st September, 2021 as the date on which the provisions of section 4 of the said Act shall come into force.
[F.No. 1 /3 /2020-CL.I]
K.V.R. MURTY, Jt. Sec
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- For Registration u/s 12AB, phrase “genuineness of activities” is interpreted liberally
- If AO rejects a reply, he has to offer opportunity of personal hearing to assessee
- Decisions of withdrawal & redeposit of cash fall within domain of commercial expediency
- HC awarded interest @ 12% p.a. on excess excise duty refunded after twelve years

