Extension of Last Date for payment of ICAI Membership /COP fee For the year 2021-22 to 31st December, 2021
The ICAI has extended Last Date for payment of its Membership /COP fee For the year 2021-22 to 31st December, 2021
As per the ICAI Announcement the Council has suo moto decided to extend the last date for payment of Membership/ COP fee for the year 2021-22 from 30th September, 2021 to 31st December, 2021.
Members, who have not paid their fee, have been advised to pay membership / COP fee online through Self-Service Portal (SSP) at the link https://eservices.icai.org/
- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- 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


