Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A Social Impact Assessor under the ICDR Regulations must qualify the NISM certification programme and hold a valid certificate. The prescribed qualification is the NISM Series XXIII - Social Impact Assessors Certification Examination. For renewal, the assessor must either retake that examination or successfully complete the NISM Series XXIII - Social Impact Assessors Certification eCPE Program. The circular operates immediately and specifies this certification requirement for continued recognition of Social Impact Assessors.
A Social Impact Assessor under the ICDR Regulations must qualify the NISM certification programme and hold a valid certificate. The prescribed qualification is the NISM Series XXIII - Social Impact Assessors Certification Examination. For renewal, the assessor must either retake that examination or successfully complete the NISM Series XXIII - Social Impact Assessors Certification eCPE Program. The circular operates immediately and specifies this certification requirement for continued recognition of Social Impact Assessors.
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