Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2021
Ministry of Corporate Affairs has notified IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2021.
The Form Ni. IEPF-5 of Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund has also been substituted.
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- Absence of irrevocability clause no ground for rejecting registration u/s 12AB
- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
 2nd Amendment Rules 2021){kind=link}