Extension of Time for filing of 45 company e-Forms, PAS-03 and SPICE + Part A in MCA 21 Version 3.0 without additional fee
MCA has issued General Circular No. 04/2023 dated 21.02.2023 extending time for filing of 45 company e-Forms, PAS-03 and SPICE+Part A in MCA 21 Version 3.0 without additional fee.
According to MCA, extension was decided in view of change in way of filing in Version-3, including fresh process of registration of users on MCA-21 and process of stabilization of 45 forms launched with effect from 23.01.2023, and various representations.
The above extension is in continuation of General Circulars No. 1/2023 dated 09.01.2023 and Circular No. 03/2023 dated 07.02.2023, and allows further additional time till 31.03.2023 for filing of these forms which are due for filing between 07.02.2023 and 28.02.2023, without additional fees.
Further, it has been stated that Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and launched in Ve+sion-3 on 23.01.2023, and whose due dates for filing fall between 20.01.2023 and 28.02.2023, can also be filed without payment of additional fees till 31.03.2023.
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…