Conditions to be fulfilled by original fund u/s 47(viiad) if resultant fund is Category III Alternative Investment Fund MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 80/2022 New Delhi, the 8th July, 2022 G.S.R.524(E).—In exercise of the powers conferred by sub-clause (iv) of clause (a) …
Negative balance in cash ledgers of some composition taxpayers to be nullified GSTN has issued an advisory on negative balance in cash ledgers of some composition taxpayers. According to it, due to the reversal of amount in the cash ledger of some composition taxpayers, the balance in the …
ICAI finds three CAs for Professional Misconduct, removes their names and imposes fine. The Disciplinary Committee of ICAI in terms of the provisions of Section 21B(3) of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants (Procedure of Investigations of Professional and …
Deduction u/s 54. Assessee cannot be blamed for the delay in housing projects by the builder as sections 54 and 54F are beneficial provisions. In a recent judgment, ITAT has held that deduction u/s 54 can not be denied for the delay in housing projects by the builder …
The Companies (Incorporation) Second Amendment Rules, 2022. Amendment to Form INC-9 & INC-32 (SPICe+) MCA has notified the Companies (Incorporation) Second Amendment Rules, 2022 amending the Companies (Incorporation) Rules, 2014. The Form INC-9 related to Declaration by Subscribers and First Directors has been amended with effect from 1st …
The Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022 Notice of defect in Form STK-2 to be given by Registrar of Companies (RoC) in Form STK-1 Rule 4 of the n the Companies (Removal of Names of Companies from the Register of …