Significant Beneficial Ownership rules: substituted BEN-2 form mandates detailed SBO declarations, supporting attachments, and digital certification. Amendment substitutes Form No. BEN-2 with a revised return for declarations of significant beneficial ownership, prescribing required company and SBO particulars (identity numbers, names, addresses, acquisition and declaration dates), modes of holding (shares, voting rights, dividend rights, control, significant influence), required attachments for asserted control or changes, and procedural requirements including company declaration, digital signature, and certification by a practising professional; the substituted form is effective on publication in the Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Significant Beneficial Ownership rules: substituted BEN-2 form mandates detailed SBO declarations, supporting attachments, and digital certification.
Amendment substitutes Form No. BEN-2 with a revised return for declarations of significant beneficial ownership, prescribing required company and SBO particulars (identity numbers, names, addresses, acquisition and declaration dates), modes of holding (shares, voting rights, dividend rights, control, significant influence), required attachments for asserted control or changes, and procedural requirements including company declaration, digital signature, and certification by a practising professional; the substituted form is effective on publication in the Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
