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Companies Law - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Annual return - Every company shall place a copy of the annual ...

Companies Law

January 7, 2018

Annual return - Every company shall place a copy of the annual return on the website of the company, if any, and the web-link of such annual return shall be disclosed in the Board's report - Section 92(3) of the Companies Act, 2013

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  1. Internet/web site expenses - Capital v/s Revenue - internet/website expenses incurred by the assessee are revenue in nature - AT

  2. Annual web hosting charges treated as prior period expenses – AO is directed to verify and examine the claim of the assessee - AT

  3. Nomination and Remuneration Committee - company shall place the remuneration policy on its website and will disclose salient features of such policy with web address in...

  4. Classification of goods - synthetic web equipment - goods are used by military and paramilitary personnel - The goods shall fall under Tariff Heading 6307.9090 - AT

  5. Filing of Annual Financial statements and Annual Returns under the Companies Act, 2013 - Condonation of Delay Scheme, 2018 - scheme extended upto 30th April, 2018.

  6. Annual returns in GSTR 9 - clarifications

  7. Annual Return - FORM GSTR-9 amended

  8. Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies

  9. Clarifications on filing of Annual Return (FORM GSTR-9)

  10. FORM GSTR-9 - Annual Return - Goods and Services Tax

 

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