Restriction on number of layers requires filing Form CRL-1 to report corporate group layering under companies compliance rules. The document identifies the Companies (Restriction on number of layers) Rules, 2017 requirement that companies use Form CRL-1 (Annexure - Form CRL-1) to file a return disclosing the number of layers in their corporate group, treating the restriction on number of layers as a compliance and regulatory reporting obligation under Companies Law.
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Provisions expressly mentioned in the judgment/order text.
Restriction on number of layers requires filing Form CRL-1 to report corporate group layering under companies compliance rules.
The document identifies the Companies (Restriction on number of layers) Rules, 2017 requirement that companies use Form CRL-1 (Annexure - Form CRL-1) to file a return disclosing the number of layers in their corporate group, treating the restriction on number of layers as a compliance and regulatory reporting obligation under Companies Law.
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