Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Companies Compliance Facilitation Scheme, 2026 creates a limited one time mechanism to condone delayed filings of annual returns and financial statements by permitting companies to regularise pending relevant e forms during the scheme period (15 April 2026-15 July 2026). The Scheme permits three options: complete pending filings on payment of a reduced additional fee, seek dormant company status on payment of half the normal fee, or apply for striking off on payment of a reduced filing fee. Limited immunity from penalty is provided where filings occur before or within thirty days of adjudication notice; exclusions and post scheme enforcement by Registrars apply.
Companies Compliance Facilitation Scheme, 2026 creates a limited one time mechanism to condone delayed filings of annual returns and financial statements by permitting companies to regularise pending relevant e forms during the scheme period (15 April 2026-15 July 2026). The Scheme permits three options: complete pending filings on payment of a reduced additional fee, seek dormant company status on payment of half the normal fee, or apply for striking off on payment of a reduced filing fee. Limited immunity from penalty is provided where filings occur before or within thirty days of adjudication notice; exclusions and post scheme enforcement by Registrars apply.
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