Section 43B - Kaat gaya mein, baaki samay ke liye
company clat_ug beginner exam_panicMain to 3 din ke liye exam ke liye tayyar kar raha hoon, lekin mujhe ek hi cheez ka pehlu khatam nahi hua. Section 43B ka concept, main to samajh nahi paa raha. Section mein kaha hain ki jo company mein 50 lakh tak ka business hai, uske share capital ko 50% se zyada increase nahi kiya ja sakta, aur agar increase kiya jaye, to uski approval ko court aur RBI se seek karna padta hai. Lekin problem yeh hai ki 50lac se kam companies ke case mein, jo share capital increase hota hai, uske liye koi approval ke rules nahi milte.
2 Comments
Ye 43B ka case to bahut hi important hai. Jab bhi koi officer khud par karwai karta hai, ya phir apne aap ko galti karta hai, to uska defense karna mushkil hi hota hai. Baaki samay ke liye to ye pata nahi chalta hai ki officer kaise respond karega, lekin ek baat toh sure hai ki uski position garm hai.
"Yeh Section 43B Direct Tax Vivad se Vishwas Act, 2019 ke under hai. Iska matlab hai ki agar taxpayer aapke khilaf ki notice ya demand niyantran ke liye aapko samay milta hai to aap apne case ko 'Kiat gaya aapka' kar sakte ho, kaise bhi case khadi ho.