COMPANY LAW – (General Circular No. 03/2024)

The Ministry of Corporate Affairs has notified Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 vide G.S.R. No. 832(E) dated 09.11.2023 and has prescribed E-form LLP BEN-2 to file a Return to the Registrar in respect of declaration under...

INCOME TAX – (Circular No. 06/2024)

INCOME TAX – (Circular No. 06/2024) PARTIAL MODIFICATION OF CIRCULAR NO. 3 OF 2023 DATED 28.03.2023 REGARDING CONSEQUENCES OF PAN BECOMING INOPERATIVE AS PER RULE 114AAA OF THE INCOME-TAX RULES, 1962, dated 23.04.2024. Circular No. 3 of 2023 dated...

Income Tax – (Circular no. 7/2024)

INCOME TAX – (Circular No. 7/2024) EXTENSION OF DUE DATE FOR FILING OF FORM NO. 10A/10AB UNDER THE INCOME-TAX ACT, 1961, dated 25.04.2024. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No....

COMPANY LAWS – (General Circular No. 06/2023) RELAXATION IN PAYING ADDITIONAL FEES IN CASE OF DELAY IN FILING DPT-3 FOR FINANCIAL YEAR ENDED ON 31ST MARCH 2023 UP TO 31ST JULY 2023, dated 21.06.2023.

MCA has decided to relax the additional fees on companies filing form DPT-3 for the financial year ended on March 31, 2023 up to July 31, 2023. This decision is made in view of the transition from version 2 to version 3 of the MCA-21 portal. Form DPT-3 is filed by a...