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Amendments in the Companies (Incorporation) Rules, 2014 – regarding name availability

by Team Taxcharcha18/12/201801052

MCA

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NOTIFICATION No. 57/2018-Customs (ADD) dated 13.12.2018 – CBIC

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The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi

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