Applicable Section & Rules [Section 248 to 252]: Section 248 – Striking off the name of the Company by the Registrar Section 248(1) Deals with Compulsory Strike-off by the Registrar Section 248 (2) Deals with the Voluntary Strike-off by the Company Section 249 to 252 – Restrictions and Appeal to tribunal The above mentioned Sections […]
CBEC Circular No. 1063/2/2018-CX dt 16th Feb 2018 is running into 29 pages covering as many as 63 orders. Most of the issues related to clandestine removal, Cenvat credit, Usage of goods under advance authorization, Refunds, Limitation of time, Valuation etc.
Most of the Sections of the COMPANIES AMENDMENT ACT, 2017 are NOW APPLICABLE. In this Article the Author has made an attempt to SIMPLIFY the TOP 23 NEW & AMENDED Provisions of the Companies Act, 2013 by the COMPANIES AMENDMENT ACT, 2017.