Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
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