Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
The effective date specified in paragraph 2 of Notification S.O. 4850(E) dated 23 October 2025, issued under section 396(1) and (2) of the Companies Act, 2013 for establishing the Registrars for Companies Administration, is amended by substituting "1st January, 2026" with "the 16th February, 2026", with the consequence that the establishment and operational commencement of the Registrars for Companies Administration under that notification stands deferred to 16 February 2026.
The effective date specified in paragraph 2 of Notification S.O. 4850(E) dated 23 October 2025, issued under section 396(1) and (2) of the Companies Act, 2013 for establishing the Registrars for Companies Administration, is amended by substituting "1st January, 2026" with "the 16th February, 2026", with the consequence that the establishment and operational commencement of the Registrars for Companies Administration under that notification stands deferred to 16 February 2026.
Note: It is a system-generated summary and is for quick reference only.