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...
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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