Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up u/s 80IAC, provided carried forward of such losses has been allowed for 7 years from the year of incorporation upto 10years from date of incorporation. - Eligible start-up u/s 80IAC allowed to carried forward of losses for period of 10 years from date of incorporation as amended by proviso to sec 79(1).
Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up u/s 80IAC, provided carried forward of such losses has been allowed for 7 years from the year of incorporation upto 10years from date of incorporation. - Eligible start-up u/s 80IAC allowed to carried forward of losses for period of 10 years from date of incorporation as amended by proviso to sec 79(1).
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