Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
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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