The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) dated 27th February, 2008, vide G.S.R. No.111(E) and amended vide G.S.R. No. 156(E), dated 6th March, 2009 and G.S.R. No. 259(E), dated 20th April, 2009.
In the Companies (Accounts) Rules, 2014, in rule 6, after the existing proviso, the following provisos shall be inserted, namely:- Provided further that nothing in this rule shall apply in respect of preparation of consolidated financial statement by an intermediate wholly-owned subsidiary, other than a wholly-owned subsidiary whose immediate parent is a company incorporated outside India:
MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 23rd September, 2014 GSA- 705(E).—ln exercise of the powers conferred by section 12 of the Government Saving Certificates Act, 1959 (46 of 1959) and in suppression of the Kisan Vikas Patra Rules, 1988 except as respects things done or omitted to be done before […]
In the Companies (Audit and Auditors) Rules, 2014, after rule 10, the following shall be inserted, namely:- 10A. For the purposes of clause (i) of sub-section (3) of section 143, for the financial years commencing on or after 1st April, 2015, the report of the auditor shall state about existence of adequate internal financial controls system and its operating effectiveness:
Notification No. 48/2014-Income Tax In exercise of the powers conferred by section 133C read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (10th Amendment) Rules, 2014.
Import of Water-mark Bank Note Paper may be made, without an import licence, by the Note Printing Presses of the Government of India, namely, Currency Note Press, Nasik; Bank Note Press, Dewas both units of Security Printing and Minting Corporation of India Limited (SPMCIL); Bharatiya Reserve Bank Note Mudran Ltd.(BRBNMPL) units in Mysore, Salboni and Bangalore, subject to submission of a certificate of import from the Head of units and with actual user condition.
in exercise of powers conferred under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy, 2009-2014, as amended from time to time, the Central Government hereby makes the following amendments in Import Policy of Chapter 10 of ITC (HS) 2012, Schedule 1 (Import Policy).
In exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992) read with Para 1.3 of the Foreign Trade Policy, 2009-2014, the Central Government, with immediate effect, hereby makes the following amendments in Sl. No. 104 of Chapter 26 of Schedule 2 of ITC(HS) Classification of Export and Import Items.
The SEBI (Infrastructure Investment Trusts) Regulations, 2014 (InvIT Regulations) have been notified, vide
The SEBI (Real Estate Investment Trusts) Regulations, 2014 (REIT Regulations) have been notified, vide notification No. LAD-NRO/GN/2014-15/11/1576 dated September 26, 2014.
