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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- High Court grants bail to accused of alleged GST evasion of Rs. 120 crores
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed
 2nd Amendment Rules 2021){kind=link}