Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Return verification: Board may prescribe other persons to verify company and LLP income-tax returns under section 140. Clauses (c) and (cd) of section 140 are amended to empower the Board to specify by rules any other person to verify returns filed under section 115WD or ... Summary
Return verification: Board may prescribe other persons to verify company and LLP income-tax returns under section 140.
Clauses (c) and (cd) of section 140 are amended to empower the Board to specify by rules any other person to verify returns filed under section 115WD or section 139 in the case of a company and a limited liability partnership, supplementing the existing verification by directors or partners.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.