https://www.taxtmi.com/notifications?id=117924 The amendments define "small entity" linked to MSME investment thresholds, require submission of Form 28 with fee bearing documents to claim small entity status, and insert Form 7A for oppositions. They replace the First and Fourth Schedules with revised, itemised fee tables distinguishing e filing and physical filing (physical filings attract a ten percent additional fee), separate rates for natural persons, persons other than natural persons, small entities and others, and require payment of any fee differential when ownership transfers from a small entity to a non small entity. en-us Fri, 28 Feb 2014 00:00:00 +0530 Wed, 11 Feb 2026 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117924 The amendments define "small entity" linked to MSME investment thresholds, require submission of Form 28 with fee bearing documents to claim small entity status, and insert Form 7A for oppositions. They replace the First and Fourth Schedules with revised, itemised fee tables distinguishing e filing and physical filing (physical filings attract a ten percent additional fee), separate rates for natural persons, persons other than natural persons, small entities and others, and require payment of any fee differential when ownership transfers from a small entity to a non small entity. Notifications Indian Laws Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117924