Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
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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