Amendments to the Equity Listing Agreement-Formats for Disclosure of Financial Results: SEBI vide its circular CIR/CFD/DIL/4/2012 dated April 16, 2012 has made amendments to the Equity Listing Agreement-Formats for Disclosure of Financial Results. Ministry of Corporate Affairs vide Notification dated February 28, 2011 had revised the format for disclosure of Balance Sheet under Schedule VI of the Companies Act, 1956. Therefore, it had been decided to carry out consequential amendments to Clause 41 of the Listing Agreement regarding interim disclosure of financial results by listed entities to the stock exchanges, which has been drawn from the format under Schedule VI of the Companies Act, 1956 which shall be applicable for financial year ended on March 31, 2012 for all filings made after the date of this circular.
Refund is an integral part of Goods and Service Tax law since it is the government reimbursement of taxes to a taxpayer. Thus, the taxpayer as well as the refund authorities have to be fully acquai More
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