Commencement of few sections of Companies (Amendment) Act, 2017
The MCA has notified the commencement date of following sections of Companies (Amendment) Act, 2017
| Section | Particulars | Commencement date |
| Section 15 | Amendment to section 73 regarding amount to be deposited in bank in a deposit repayment reserve account | 15th August 2018 |
| Section 16 |
Amendment to section 74 regarding time for repayment of unpaid deposits |
15th August 2018 |
| Section 75 |
Amendment to section 366 regarding registration of companies |
15th August 2018 |
| Section 76 |
Amendment to section 374 regarding obligation of companies upon registration- deemed dissolution of LLP |
15th August 2018 |
| Section 20 |
Satisfaction of Charge- Period of three hundred days allowed on payment of additional fees |
5th July 2018 |
Download MCA Notification Click Here >>
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…