Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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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