The order underscores that MCA records are public and relied upon by stakeholders, making precision in filings non-negotiable. Any incorrect particulars can invite penalties on both the company and the signatory.
The ROC ruled that filing an annual return with wrong AGM dates violates statutory obligations. Subsequent requests to mark the form defective do not nullify penalty liability.
The order deals with failure to attach a registered valuer’s report while filing PAS-3 for debenture allotment. It confirms that such procedural lapses attract penalties under company law.
The ROC held that failure to attach a registered valuer’s report with Form PAS-3 violates Section 39 of the Companies Act. Even a procedural lapse attracts penalty, though relief may apply to eligible startups.
The circular mandates auto goods registration, Auto OOC, and Auto LEO to reduce physical interface and delays. It confirms that risk-based systems will drive faster and more predictable customs clearances.
POPs must log offline grievances using CRA CGMS credentials. The measure ensures comprehensive data for regulatory oversight and timely resolution.
The authority noted refusal to respond to the show cause notice and unwillingness to continue practice. Cancellation followed due to failure to meet eligibility conditions.
The dispute focused on the statutory requirement of active RVO membership for registered valuers. The Authority reaffirmed that non-compliance with RVO bye-laws and expulsion result in immediate loss of registration rights.
This piece explains how the 2015 regulations govern exits, withdrawals, and annuity requirements under NPS. The key takeaway is that exit benefits vary by subscriber category, age, and corpus size, balancing flexibility with long-term pension security.
CBDT directs adjournments in court and ITAT cases as Finance Bill 2026 proposes clarificatory amendments to key Income Tax Act provisions on limitation, TPO orders, DIN, and reassessment notices.
