Companies (Incorporation) second Amendment Rules, 2020
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, 12th March, 2020
G.S.R.(E).- In exercise of the powers conferred by section-3, sub-section (1) of section 7 and sub-section (1) and (2) of section 69 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014‘ namely: –
1. (1) These rules may be called the Companies (Incorporation) second Amendment Rules, 2020′
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Companies (Incorporation) Rules, 2014, in the Annexure, in Form No. INC-28, in serial no. 5, in clause (a) after sub-clause (ii), the following shall be inserted, namely’-
“(iii) Section of Insolvency and Bankruptcy Code, 2016 under which order passed”
[F. No.2013 CL-V, Vol.IV]
K.V.R. MURTY, Joint Secretary
K.V.R. MURTY, Joint Secretary
Note: The PrinciPal rules were published in the Gazette of lndia Extraordinary part II, Section 3, Sub-section (i), vide number GSR, 250(E), dated the 31st March, 2014 and last amended vide number GSR 128 (E) dated the 18th February, 2020
- Entire amount of undisclosed money cannot be treated income but only profit embedded
- Penalty confirmed as loading point of the goods was different as declared in E- Way Bill
- Notice u/s 143(2) send by email fifty seconds before signing by AO not a legal notice
- Amount shown payable & receivable by both parties, not unexplained money – ITAT
- Consolidated satisfaction note for all assessment years fatal to jurisdiction u/s 153C
 second Amendment Rules, 2020){kind=link}