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Wednesday, September 2, 2020

Corporate Compliance Calendar – September 2020

Corporate Compliance Calendar – September 2020

Dear Readers,

This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.

Compliance Requirement Under

1. Income Tax Act, 1961

2. Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars

3 Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications

4. Other Statutory Laws and Updates

5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015

6. SEBI Takeover Regulations 2011

7. SEBI (Prohibition of Insider Trading) Regulations, 2015

8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

9. SEBI (Buyback of Securities) Regulations, 2018

10. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications

11. Timelines for compliance with the regulatory requirements by DPS / RTAS / KRAS

12. SEBI Relaxations for Preferential Issues Matters

13. Companies Act, 2013 (MCA/ROC and LLP Compliance) and Notifications

14. Insolvency and Bankruptcy Board of India (IBBI) Updates

15. NCLT & NCLAT UPDATES

1. COMPLIANCE REQUIREMENT UNDER INCOME TAX ACT, 1961

IMPORTANT UPDATES:

1. PAN-Aadhaar linking deadline FURTHER extended to beyond JUNE, 2020 – The due date for linking of PAN with Aadhaar as specified under sub-section 2 of Section 139AA of the Income-tax Act,1961 has been extended from 31st December 2019 to 31st March 2020 and further extended to 31st March 2021 due to COVID – 19 outbreak.

2. In line with the circular number 13/2020, e-Verification of Return data of AY 2015-16, 2016-17, 2017-18,2018-19, and 2019-20 has been re-enabled upto 30-September-2020 for taxpayers who could not verify the Return data within the stipulated timelines. Process to e-Verify –> Post Login –> My Account–> e-Verify Return Data of Previous Years –> Click ‘e-Verify’ –> Select the verification option and verify the Return Data. To view Circular 13/2020, Click here

3. ITR 1, 2, 3, 4 & 5 for AY 2020-21 is available for e-Filing.

4. This year ITR-1 form has introduced schedule DI to provide details of the tax-saving investments made in the extended period till July 31, 2020. To avoid payment of excessive tax, it is advisable that you should fill the information in the required columns.

Click Here To Read Further

Tags: Company Laws, Income Tax, GST

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