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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Companies are required to file Form CSR-2 separately on or before December 31, 2024, after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL for the financial year 2023-2024. This amendment to Rule 12(1B) of the Companies (Accounts) Rules, 2014 has been introduced through the Companies (Accounts) Amendment Rules, 2024, which came into force on the date of publication in the Official Gazette. The notification exercises powers under various sections of the Companies Act, 2013, related to financial statements, corporate social responsibility reporting, and filing requirements.
Companies are required to file Form CSR-2 separately on or before December 31, 2024, after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL for the financial year 2023-2024. This amendment to Rule 12(1B) of the Companies (Accounts) Rules, 2014 has been introduced through the Companies (Accounts) Amendment Rules, 2024, which came into force on the date of publication in the Official Gazette. The notification exercises powers under various sections of the Companies Act, 2013, related to financial statements, corporate social responsibility reporting, and filing requirements.
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