MCA further extended time for filing e-form DIR-3-KYC and web-form DIR 3-KYC-WEB without fee upto 31.10.2025
Ministry of Corporate Affairs has issued circular No. 05/2025 to further extend time for filing e-form DIR-3-KYC and web-form DIR 3-KYC-WEB without fee upto to 31.10.2025.
Earlier MCA had issued General Circular No. 04/2025 dated 29.09.2025 stating that MCA had received suggestions to extend the time beyond 30.09.2025 for filing of e-form DIR3-KYC and web-form DIR-3-KYC-WEB without payment of filing fee. As a result, MCA had allowed filing of e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without filing fee upto 15th October, 2025.
- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
