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CX - SVLDRS - Although a liberal approach has to be adopted to confer benefits, however, term 'quantification' has to be given a definite meaning - since tax dues quantified in August 2019, declarations rightly rejected: HCST - SVLDRS - Since Audit report is dated 04.06.2019, in view of s.125(1)(e), petitioner's case prima facie falls within the requirement of quantification before 30.06.2019: HCCBDT issues clarification regarding expenses incurred by cooperative society engaged in manufacturing sugarCX - Fixing of prescription lenses in spectacle frames is not ‘manufacture' under the CEA, 1944 - Titan Eye+, Lawrence & Mayo not liable to remit excise duty: HCCus - When ores are only subjected to processes like crushing, sizing, screening and washing, the resultant product cannot be considered as 'concentrate', the imported goods are 'ore' and not 'concentrate' : CESTATFinance Minister Nirmala Sitharaman holds review meeting on CAPEX for Civil Aviation and TelecommunicationsST - When no dispute was made by adjudicating authority with regard to the photocopies of documents, the objection raised by Commissioner (Appeals) is not justified when receipt of Banking service is not in dispute: CESTAT18th ASEAN-India Summit - post COVID economic recovery on agendaI-T - Search assessment order merits being quashed where it is not based on any incriminating evidence found in course of search operations : ITATI-T - Assessee is not entitled to exemption u/s 10(13A) if residential accommodation occupied by assessee is owned by him or assessee has not actually incurred expenditure for payment of rent : ITATI-T- Since no margin is charged by assessee in respect of goods lifted, thus, in absence of any adverse evidence, addition can't be made on account of 10% of GP rate on total turnover : ITATI-T - Penalty notice issued u/s 271(1)(c) r/w Section 274 is sustainable where the relevant charge against assessee between concealment of income & furnishing inaccurate particulars, is not specified: ITATI-T - For purposes of sec. 249(4)(b), where defect in appeal, being non-payment of tax, is removed, earlier defective appeal will become valid :ITATI-T - In respect of payment received by an assessee acting as agent representing Development Authority or Special Planning Authority on behalf of Govt, any TDS payable on such amount can be recovered from agent: ITATI-T- Order of PCIT u/s 263 is proper since order passed by AO is not in accordance with law and it is prejudicial to Revenue :ITAT
Untitled Document

Company Secretaries (Amendment) Regulation, 2006

(I.C.S.I. No. 1 of 2006)


710/1(M)/1, Dated : May 3, 2006

Whereas certain draft regulations further to amend the Company Secretaries Regulations, 1982 were published as required by sub-section (3) of section 39 of the Company Secretaries Act, 1980 (56 of 1980) in the Gazette of India, Extraordinary, Part III, Section 4, dated the 2nd September, 2005 with the approval of the Central Government, inviting objections and suggestions from all persons likely to be affected thereby before the expiry of forty-five days from the date on which the copies of said Gazette were made available to the public;

And whereas, the copies of the said Gazette were made available to the public on 5th September, 2005;

And whereas, no objections and suggestions were received from the public;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 39 read with sub-section (3) of that section of the Company Secretaries Act, 1980 (56 of 1980), the Council with the approval of the Central Government, makes the following regulations further to amend the Company Secretaries Regulations, 1982, namely:

1 (1) These regulations may be called The Company Secretaries (Amendment) Regulations, 2006.

(2) They shall come into force on the date of their publication in the Gazette of India.

2. In the Company Secretaries Regulations, 1982, for regulation 40, the following regulation shall be substituted, namely:

"40 Admission to Intermediate examination :

No candidate shall be admitted to the Intermediate examination unless he:

(a) is a registered student and produces a certificate from the head of the coaching administration (by whatever name designated) to the effect that he has undergone satisfactorily a course of postal or oral tuition for the Intermediate examination;

(b) has successfully completed computer training programme as may be specified from time to time by the Council and in the manner so specified or exempted therefrom; and

(c) applies with such examination fees as may be determined by the Council from time to time so as to reach the Secretary, in accordance with the directions given by the Council."