Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
This notification amends the Companies (Prospectus and Allotment of Securities) Rules, 2014, by inserting a proviso in sub-rule (2) of rule 9B. The proviso states that a producer company covered under this sub-rule shall, within five years of the closure of such financial year, comply with the provision of this sub-rule. The amendment aims to provide a transitional period of five years for producer companies to comply with the requirements under sub-rule (2) of rule 9B.
This notification amends the Companies (Prospectus and Allotment of Securities) Rules, 2014, by inserting a proviso in sub-rule (2) of rule 9B. The proviso states that a producer company covered under this sub-rule shall, within five years of the closure of such financial year, comply with the provision of this sub-rule. The amendment aims to provide a transitional period of five years for producer companies to comply with the requirements under sub-rule (2) of rule 9B.
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