Separate business unit compliance for non-SEBI-regulated debenture trustee activities receives an extended implementation timeline amid regulatory rev...
Input Service Distributor credit rules assign eligibility, reversals and refund treatment to recipients while excluding transfer invoices from turnove...
Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Companies may file financial statements for FY 2025-26 in specified AOC-4 forms until 31 December 2026, and annual returns in MGT-7 and MGT-7A until 31 January 2027, without additional fees. The relaxation covers the listed financial-statement and annual-return e-forms only; it does not extend the statutory deadline for holding annual general meetings. Companies that fail to comply with AGM timelines remain liable under the Companies Act, 2013. Filings made after the circular's permitted period attract all applicable fees, including additional fees, calculated from the original statutory due date.
Companies may file financial statements for FY 2025-26 in specified AOC-4 forms until 31 December 2026, and annual returns in MGT-7 and MGT-7A until 31 January 2027, without additional fees. The relaxation covers the listed financial-statement and annual-return e-forms only; it does not extend the statutory deadline for holding annual general meetings. Companies that fail to comply with AGM timelines remain liable under the Companies Act, 2013. Filings made after the circular's permitted period attract all applicable fees, including additional fees, calculated from the original statutory due date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
