The Ministry of Corporate Affairs introduced several schemes {Companies Fresh Start Scheme, 2020 (CFSS) General Circular No. 30/2020, LLP settlement Scheme 2020 General Circular No. 31/2020, Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 General Circular No. 33/2020 and Clarification on holding of […]
REVISED FORM 26AS-ANNUAL INFORMATION STATEMENT FROM ASSESSMENT YEAR (AY) 2020-2021- A FACELESS HANDHOLDING OF THE TAXPAYERS Overview of revised 26AS Provisions The CBDT notifies vide notification number 30/2020 the revised Form 26AS which is effective from June 1, 2020. Budget 2020-21 had introduced a new Section 285BB in the Income Tax Act to implement revised […]
SECTION 77 OF THE COMPANIES ACT 2013 READ WITH THE RULES MADE THEREUNDER says that the charge created by the company on any of its assets whether tangible or intangible assets, located in India or outside India shall be registered by the company or the charge holder within 30 days of creation or modification in […]
