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Forms A-XBRL, 23B and MSC-1 are likely to be revised w.e.f. 20.12.2018- MCA

by Team Taxcharcha18/12/20180978

MCA

Forms A-XBRL, 23B and MSC-1 are likely to be revised on MCA21 Company Forms Download page w.e.f 20th December, 2018. Stakeholders are advised to check the latest version before filing.

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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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Companies (Incorporation) Fourth Amendment Rules 2018

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