The Companies (Incorporation) Second Amendment Rules, 2022. Amendment to Form INC-9 & INC-32 (SPICe+)
MCA has notified the Companies (Incorporation) Second Amendment Rules, 2022 amending the Companies (Incorporation) Rules, 2014.
The Form INC-9 related to Declaration by Subscribers and First Directors has been amended with effect from 1st June, 2022.
Now, the declaration includes compliance of Government approval under the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 where applicable.
Further, in Form INC-32 (SPICe+), in Part-B, in Declaration, the following words have been inserted at the end, namely:-
“I, on behalf of the proposed directors, hereby declare that person seeking appointment is a national of a country which shares a land border with India, necessary security clearance from Ministry of Home Affairs, Government of India shall be attached with the consent. O Yes O No. (if yes is opted, a copy of the security clearance is to be attached
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…
ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…
Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…