Upon plain reading of regulation 15(2) of the LODR Regulations, the compliance with the corporate governance provisions shall not apply, upon fulfilment of two conditions namely – (a) a listed entity having paid up equity share capital not exceeding rupees ten crore; and (b) net worth not exceeding rupees twenty-five crore, as on the last […]
1. (1) This order may be called the Refrigerating Appliances (Quality Control) Amendment Order, 2022. (2) It shall come into force on the date of its publication in the Official Gazette.
Discover why filing your pending income tax returns in December 2022 is crucial. Get insights into the due dates, the concept of belated returns, and the recent changes in Section 139(4). Act now to meet the deadline for Financial Year 2021-22 and avoid penalties.
In an event of demise of an individual belonging to Promoter or Promoter Group where the shares held by such individual are not transmitted to the legal heir as on the end of the quarter, the company should disclose detailed notes for the same in the shareholding pattern.
Proviso to section 50(1) allows taxpayer to pay interest on cash portion of his delayed payment. An exception is carved out that interest is payable on gross amount if return is filed after initiation of proceeding by Department u/s 73 or 74.
