Registers, etc., to be evidence : Section – 95. The registers, their indices and copies of annual returns maintained under and shall be prima facie evidence of any matter directed or authorised to […]
Income Tax 2019 - 228. page
Income Tax as Amended by Finance Act 2018
Place of keeping and inspection of registers, returns, etc
Place of keeping and inspection of registers, returns, etc : Section – 94. (1) The registers required to be kept and maintained by a company under section 88 and copies of […]
Return to be filed with Registrar in case promoters’ stake changes
Return to be filed with Registrar in case promoters’ stake changes : Section – 93.[***]
Annual return
Annual return : Section -92. (1) Every company shall prepare a return (hereinafter referred to as the annual return) in the prescribed form containing the particulars as they stood on the close […]
Power to close register of members or debenture-holders or other security holders
Power to close register of members or debenture-holders or other security holders : Section – 91. (1) A company may close the register of members or the register of debenture-holders or […]
Register of significant beneficial owners in a company
Register of significant beneficial owners in a company : Section – 90. (1) Every individual, who acting alone or together, or through one or more persons or trust, including a trust […]
Declaration in respect of beneficial interest in any share
Declaration in respect of beneficial interest in any share : Section – 89. (1) Where the name of a person is entered in the register of members of a company as […]
Register of members, etc
Register of members, etc. : Section – 88. (1) Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely:— (a) […]
Rectification by Central Government in register of charges
Rectification by Central Government in register of charges : Section – 87. (1) The Central Government on being satisfied that— (i) (a) the omission to file with the Registrar the particulars of […]
Punishment for contravention
Punishment for contravention : Section – 86. If any company contravenes any provision of this Chapter, the company shall be punishable with fine which shall not be less than one lakh […]