Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The Ministry of Corporate Affairs issued General Circular No. 01/2025 granting fee relaxation for thirteen specified e-forms during the MCA21 portal transition from Version 2 to Version 3. Due to system migration rendering these forms temporarily unavailable from 18.06.2025 to 13.07.2025, the competent authority decided that filings with due dates or resubmission dates falling between 18.06.2025 and 31.07.2025 may be submitted without additional fees until 15.08.2025. The affected forms include AOC-4 variants for financial statements, MGT-7/7A for annual returns, MGT-15 for AGM reports, and various auditor-related forms. This one-time measure addresses technical constraints during the system transition period, facilitating smooth compliance for corporate stakeholders.
The Ministry of Corporate Affairs issued General Circular No. 01/2025 granting fee relaxation for thirteen specified e-forms during the MCA21 portal transition from Version 2 to Version 3. Due to system migration rendering these forms temporarily unavailable from 18.06.2025 to 13.07.2025, the competent authority decided that filings with due dates or resubmission dates falling between 18.06.2025 and 31.07.2025 may be submitted without additional fees until 15.08.2025. The affected forms include AOC-4 variants for financial statements, MGT-7/7A for annual returns, MGT-15 for AGM reports, and various auditor-related forms. This one-time measure addresses technical constraints during the system transition period, facilitating smooth compliance for corporate stakeholders.
Note: It is a system-generated summary and is for quick reference only.
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