The companies desirous to avail of this facility would be required to adhere to disclosure and accounting norms as may be specified from time to time.
Notification No.S. O. 435(E) – Income Tax In exercise of the powers conferred by section 295, read with sub-section (6) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Cnetral Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely
Notification No.S. O. 434(E) – Income Tax In exercise of the powers conferred by sub-section (7) of section 80-IA of the income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely
Notification No. 10955/1999 – Income Tax In exercise of powers conferred by sub-section (7) of section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely
The consequential changes in SEBI (Disclosure and Investor Protection) Guidelines for the new public and rights issues are being issued separately.