Monthly Archives: April 2024

CBDT extends due date for filing Form 10A-10AB

CBDT extends due date for filing Form 10A/10AB CBDT issues Circular No. 07/2024 dated 25.04.2024, further extending the due date for filing Form 10A/ Form 10AB under the Act, upto 30th June, 2024. This circular apprises that: CBDT had earlier … Continue reading

Posted in Direct Tax |

Non-linkage of PAN-Aadhaar- CBDT gives relief to tax deductors-collectors

Non-linkage of PAN-Aadhaar: CBDT gives relief to tax deductors/collectors CBDT vide Circular No. 06/2024 dated 23.04.2024 provides partial relief to tax deductors/collectors by not treating them as defaulter for not deducting/collecting the TDS/TCS at higher rate u/s Section 206AA/206CC on … Continue reading

Posted in Direct Tax |

Adjudication of Penalties – Section 454 of Companies Act, 2013

ADJUDICATION OF PENALTIES UNDER SECTION 454 OF COMPANIES ACT, 2013 The Registrar of Companies(“ROC”) is entrusted with various responsibilities under the Companies Act, 2013 (“Act”) and one of them is to adjudicate penalties as per Section 454 of the Act. … Continue reading

Posted in Regulatory |