Penal Provisions related to Unpaid Dividend and Valuation by Registered valuers under Companies Amendment Act 2020 to commence from 24.03.2021
Government of India
Ministry of Corporate Affairs
Notification
New Delhi, the 24th March, 2021
S.O. (E).– In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2020 (29 of 2020), the Central Government hereby appoints the 24th March, 2021 as the date on which the provisions of section 23 and section 45 of the said Act shall come into force.
File No. 1/3/2020-CL.I
KVR Murty
Joint Secretary to the Government of India
- Denying accumulation of u/s 11(2) merely on grounds of delay in filing Form No. 10 is unsustainable
- Engagement of 05 Young Professionals CAs at Central Registrar of Cooperative Society
- AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
- ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction
- Documents obtained post search & information obtained from public domain not incriminating material
