MCA further relaxes additional fees for filing Annual Return by LLPs upto 15.07.2022
MCA has issued General Circular No. 07/2022 dated 29.06.2022 further extending the timeline for filing Annual Return by LLPs for Financial Year 2021-22 without paying additional fee up to 15th July 2022.
Earlier, MCA vide General Circular No. 04/2022 dated 27.05.2022, in view of transition from version-2 of MCA-21 to version-3 and to promote compliance on part of LLPs, had allowed LLPs to file e-Form 11 (Annual Return of Limited Liability Partnership) for the Financial Year 2021-22 without paying additional fee up to 30th June 2022.
- Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
- Mutual Funds to value physical Gold and Silver by using the polled spot prices
- SC allows simultaneous CIRP proceedings against principal debtor & corporate guarantor
- Merely because sales were declared for only one month, same cannot be treated as bogus
- ITAT deleted addition as method of accounting had been accepted in earlier years
