Application of provisions of condonation of delay u/s 460 of Companies Act 2013 to LLP
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 30th Jan, 2020
NOTIFICATION
G.S.R. In exercise of the powers conferred by sub-section (1) of section 67 of the Limited liability Partnership Act, 2008 (6 of 2009], the central Government hereby directs that the provisions of section 460 of the Companies Act, 2013 (18 of 2013) shall apply to a limited liability partnership from the date of publication of this notification in the official Gazette.
F. No. 17/61/2016-CL-V
K V R Murty
Joint Secretary to the Government of India
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed
- CBI arrested Superintendent and Inspector of CGST for demanding bribe for registration
