Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
MCA amended Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 through notification dated Feb 12, 2025. The amendment extends compliance deadline to June 30, 2025, for private companies (excluding Producer companies) that were not classified as small companies as of March 31, 2023, regarding issuance of securities in dematerialized form. The amendment applies retrospectively with assurance that no interests will be adversely affected. The notification exercises powers under various sections of Companies Act, 2013, including sections 26, 27, 28, 29, 31, 39, 40, and 42 read with section 469.
MCA amended Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014 through notification dated Feb 12, 2025. The amendment extends compliance deadline to June 30, 2025, for private companies (excluding Producer companies) that were not classified as small companies as of March 31, 2023, regarding issuance of securities in dematerialized form. The amendment applies retrospectively with assurance that no interests will be adversely affected. The notification exercises powers under various sections of Companies Act, 2013, including sections 26, 27, 28, 29, 31, 39, 40, and 42 read with section 469.
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