Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
The Central Government amended the Companies (Incorporation) Rules, 2014 through the Companies (Incorporation) Amendment Rules, 2025, exercising powers under sections 12(9) and 469(1)(2) of the Companies Act, 2013. The amendment substitutes Form INC-22A with a new e-Form in the incorporation rules. The notification was issued on 27th June, 2025, with an effective date of 14th July, 2025. This represents a procedural modification to corporate incorporation requirements, updating the prescribed form for company registration processes under the statutory framework governing corporate entities in India.
The Central Government amended the Companies (Incorporation) Rules, 2014 through the Companies (Incorporation) Amendment Rules, 2025, exercising powers under sections 12(9) and 469(1)(2) of the Companies Act, 2013. The amendment substitutes Form INC-22A with a new e-Form in the incorporation rules. The notification was issued on 27th June, 2025, with an effective date of 14th July, 2025. This represents a procedural modification to corporate incorporation requirements, updating the prescribed form for company registration processes under the statutory framework governing corporate entities in India.
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