Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Central Government amends Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. Key changes: Substitutes form numbers IEPF-3 with IEPF-4, IEPF-7 with IEPF-1. Requires companies to remit amounts online to Authority within 30 days instead of remitting to Punjab National Bank account. Introduces new Forms IEPF-1, IEPF-1A, IEPF-2, IEPF-4, IEPF-5 and omits Forms IEPF-3, IEPF-7. Effective from publication in Official Gazette.
Central Government amends Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. Key changes: Substitutes form numbers IEPF-3 with IEPF-4, IEPF-7 with IEPF-1. Requires companies to remit amounts online to Authority within 30 days instead of remitting to Punjab National Bank account. Introduces new Forms IEPF-1, IEPF-1A, IEPF-2, IEPF-4, IEPF-5 and omits Forms IEPF-3, IEPF-7. Effective from publication in Official Gazette.
Note: It is a system-generated summary and is for quick reference only.