Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
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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