Schedule VI amendments apply to financial years closing after the amendment; compliance required and further modifications possible. Amendments to Schedule VI by Notification GSR No. 388(E) are prospective: the amended Schedule must be complied with for any financial year whose balance-sheet closes after 15-5-1995. The Department has received professional suggestions and, after consultation, intends to consider further modifications to the amendments in due course.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Schedule VI amendments apply to financial years closing after the amendment; compliance required and further modifications possible.
Amendments to Schedule VI by Notification GSR No. 388(E) are prospective: the amended Schedule must be complied with for any financial year whose balance-sheet closes after 15-5-1995. The Department has received professional suggestions and, after consultation, intends to consider further modifications to the amendments in due course.
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