Whereas sub-section (1) of section 96 of the Companies Act, 2013 (the Act) provides inter alia that every company, other than a One Person Company, shall in each year hold in addition to any
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The period of absence arising out of lockdown due to COVID -19 pandemic w.e.f 24th March 2020 till 03rd May 2020 shall be counted as being on Practical Training for the aforesaid period for
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Reserve Bank of India has comprehensively reviewed the Priority Sector Lending (PSL) Guidelines to align it with emerging national priorities and bring a sharper focus on inclusive
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To help the MSMEs in this long-standing problem, the Government of India has taken a series of measures recently. Union Finance Minister, as part of the AtmaNirbhar Bharat package,
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Central Board of Direct Taxes in exercise of powers conferred under section 138(1)(a) of Income Tax Act, 1961, has issued Order in F.No. 225/136/2020/ITA.II dated 31.08.2020, for
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Certification of Annual Return in Form MGT-7 under Section 92(1) of the Companies Act, 2013 and Rule 11(1) of the Companies (Management and Administration) Rules, 2014.
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In furtherance to the declared policy objective of the Government to encourage digital transactions and move towards a less-cash economy, the Finance (No 2) Act 2019 inserted a
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GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his suppliers in their respective GSTR-1, 5
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The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B
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Provided that a company shall not be required to attach the extract of the annual return with the Board’s report in Form No. MGT-9, in case the web link of such annual return has been
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