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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- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
 2nd Amendment Rules 2021){kind=link}