Part I – Law(s) Governing the eForm CSR-1 Section and Rule Number(s) eForm CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014. Purpose of the eForm CSR-1 In accordance with the Companies (Corporate Social […]
Securities and Exchange Board of India CIRCULAR No. SEBI/HO/MIRSD/MIRSD_RTAMB/P/CIR/2021/687 Dated: December 14, 2021 To All registered Registrars to an Issue and Share Transfer Agents (RTA) All Listed Companies through Recognized Stock Exchanges Recognized Stock Exchanges All Recognized Depositories Depository Participants through Depositories Subject: Clarifications with respect to Circular dated November 03, 2021, on ‘Common and […]
It is hereby declared that it is expedient in the public interest that the Union should take under its control the regulation of uniform dam safety procedure for specified dam to the extent hereinafter provided.
Part I – Law(s) Governing the eForm DIR-3 KYC Section and Rule Number(s) eForm DIR-3 KYC is required to be filed pursuant to Rule 12A and Rule 11(2) and (3) of The Companies (Corporate Social Responsibility Policy) Rules, 2014. which is reproduced for your reference. Rule 12A: Every individual who has been allotted a Director […]
Green Orchard Farm Houses Vs DCIT (ITAT Bangalore) The Ld.AR has placed reliance on the judgment of Hon’ble Supreme Court in the case of ACIT & anr. Vs. Hotel Blue Moon reported in (2010) 321 ITR 362 wherein Hon’ble Supreme Court held that an omission on part of the Assessing Officer u/s. 143(2) cannot be […]
ITO Vs V. Mohan & Anr. (Supreme Court of India) SC explains service of Notice under section 8 of Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 We are of the considered opinion that Section 6(1) of the 1976 Act nowhere provides that it is “mandatory” to serve the convict or detenu with […]
Annual Information Statement (AIS)– Income in respect of units of non-resident u/s 115A(1)(a)(iiab) Recently, the Income Tax Department rolled out the Annual Information Statement on its compliance portal. It is a tool that provides a comprehensive view of all the financial transactions undertaken by the taxpayer in a respective financial year. Annual Information Statement sums […]
eForm DIR-6 is required to be filed pursuant to Rule 12(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014 and Rule 10 of the Limited Liability Partnership Rules, 2009 which is reproduced for your reference.
eForm DIR-5 – Application for surrender of Director Identification Number (DIN) Part I – Law(s) Governing the eForm DIR-5 Section and Rule Number(s) eForm DIR-5 is required to be filed pursuant to Section 153 of the Companies Act, 2013 & Rule 11 (f) of Companies (Appointment and Qualification of Directors) Rules, 2014 which are reproduced […]
In re Consulting Engineers Groups (GST AAAR Rajasthan) It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of notification no. 12/2017 Central […]
