Provisions related to Producer Companies under Chapter XXIA to be effective from 11.02.2021 as inserted by Companies (Amendment) Act, 2020
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 11th February, 2021
S.O. 644(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 11th February, 2021 as the date on which the provisions of section 52 and section 66 of the said Act shall come into force.
[F.No. 1 /3 /2020-CL.I]
K.V.R. MURTY, Jt.Secy
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
