Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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The Companies (Registered Valuers and Valuation) Rules, 2017 are amended to tighten eligibility for registration of a registered valuer organisation. Rule 12 now requires the organisation to be registered under section 25 of the Companies Act, 1956 or section 8 of the Companies Act, 2013, have a minimum paid-up share capital of twenty-five lakh rupees, have the sole object of regulating valuers for one or more asset classes, and maintain bye-laws in Annexure III. An existing organisation that does not yet meet the capital requirement must comply by 31 March 2028. The amendment takes effect on publication in the Official Gazette.
The Companies (Registered Valuers and Valuation) Rules, 2017 are amended to tighten eligibility for registration of a registered valuer organisation. Rule 12 now requires the organisation to be registered under section 25 of the Companies Act, 1956 or section 8 of the Companies Act, 2013, have a minimum paid-up share capital of twenty-five lakh rupees, have the sole object of regulating valuers for one or more asset classes, and maintain bye-laws in Annexure III. An existing organisation that does not yet meet the capital requirement must comply by 31 March 2028. The amendment takes effect on publication in the Official Gazette.
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