Filing of certain forms in physical mode during migration of MCA Portal from V2 Version to V3
MCA has issued General Circular No. 05/2023 dated 22.02.2023 clarifying filing of of various forms during 22.02.2023 to 31.03.2023 due to process of stabilization of 45 forms launched with effect from 23.01.2023.
It has been clarified that that from 22.02.2023 to 31.03.2023 companies may file the following forms on the MCA-21 Portal in physical mode duly signed by the persons concerned as per requirements of the relevant forms, along with a copy thereof in electronic media, with the concerned Registrar without payment of fee and take acknowledgement (as per Annexure to the Circular).
(i) Form GNL-2 (filing of prospectus related documents and private placement)
(ii) MGT-14 (filing of Resolutions relating to prospectus related documents, private placement)
(iii) PAS-3 (Allotment of Shares)
(iv.) SH-8 (letter of offer for buyback of own shares or other securities)
(v.) SH-9 (Declaration of Solvency) and
(vi.) SH-11 (Return in respect of buy-back of securities)
However, such filing will be accompanied by an undertaking from the company that, the company shall also file the relevant Form in electronic form on MCA-21 Portal along with fee payable as per Companies (Registration Offices and Fees) Rules, 2014.
In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…