Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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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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