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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- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
 2nd Amendment Rules 2021){kind=link}