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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- Effect of reduced timeline for filing TDS Correction statements on TDS Credits
- Accounting principles and provisions of law do not permit addition of opening balance – ITAT
- Penalty for late supply of goods allowable deduction u/s 37 being not a crime or prohibited activity
- Interest received from Cooperative banks allowable deduction u/s 80P to a Cooperative Society
- SC to decide distinction in employees & employer contribution to PF, ESI for allowability u/s 43B
 2nd Amendment Rules 2021){kind=link}