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 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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