Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The government notified the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, made under specified provisions of the Companies Act, 2013, effective 6 October 2025. The amendment substitutes the existing Form IEPF-5 in the 2016 rules with a new form and updates the rules accordingly. The notification records that it follows and further amends the principal 2016 rules, which have been previously amended on multiple earlier dates.
The government notified the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, made under specified provisions of the Companies Act, 2013, effective 6 October 2025. The amendment substitutes the existing Form IEPF-5 in the 2016 rules with a new form and updates the rules accordingly. The notification records that it follows and further amends the principal 2016 rules, which have been previously amended on multiple earlier dates.
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TaxTMI 
TaxTMI 
