Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Insert an explanation in regulation 3(1)(b) after sub clause (ii) requiring a registered valuer to prepare the valuation report and maintain supporting documentation in the format notified by the Board through a circular; the amendment forms part of the Voluntary Liquidation Process Regulations and takes effect on publication in the Official Gazette. The change prescribes format and recordkeeping obligations for valuers engaged in voluntary liquidation proceedings.
Insert an explanation in regulation 3(1)(b) after sub clause (ii) requiring a registered valuer to prepare the valuation report and maintain supporting documentation in the format notified by the Board through a circular; the amendment forms part of the Voluntary Liquidation Process Regulations and takes effect on publication in the Official Gazette. The change prescribes format and recordkeeping obligations for valuers engaged in voluntary liquidation proceedings.
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