Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The notification amends the Companies (Appointment and Qualification of Directors) Rules, 2014, regarding the updation of directors' KYC details and change in mobile number or email address. The key provisions are: (1) Directors can update their personal mobile number or email address only once before September 30 of the financial year without any fee. (2) If a director intends to update the mobile number or email address again during the same financial year, a fee of Rs. 500 must be paid while submitting e-form DIR-3 KYC. The amendment rules will come into force on August 1, 2024.
The notification amends the Companies (Appointment and Qualification of Directors) Rules, 2014, regarding the updation of directors' KYC details and change in mobile number or email address. The key provisions are: (1) Directors can update their personal mobile number or email address only once before September 30 of the financial year without any fee. (2) If a director intends to update the mobile number or email address again during the same financial year, a fee of Rs. 500 must be paid while submitting e-form DIR-3 KYC. The amendment rules will come into force on August 1, 2024.
Note: It is a system-generated summary and is for quick reference only.