February, 2022 – Issue No. III

Extension of limitation by the Hon’ble Supreme Court – applicable to refund claims also – Bombay HC.


Anti-Dumping duty imposed on “Aluminium Foil” imported from China Pr –  extended till 15.06.2022.

Reduced BCD on crude and refined soya, sunflower and palm oils to be in force till 30.09.2022.


Provisions of sections 90, 164, 165, 167, sub-section (5) of section 206, sub-section (3) of section 207, 252 and section 439 of the Companies Act, 2013 to be applicable to LLPs also with suitable modifications.

New provisions related to allotment of new Name to existing LLP, adjudication of penalties and appeal provisions introduced vide LLP (Amendment) Rules, 2022.

Sections 1 to 29 of the Limited Liability Partnership (Amendment) Act, 2021 to come into effect from 01.04.2022.

No additional fees to be levied upto 15.03.2022 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and upto 31.03.2022 for filing of e-forms  MGT-7/MGT-7A for the FY ended on 31.03.2021.

New form ‘CSR-2’ introduced to furnish report on Corporate Social Responsibility.

The Indian Tax Advisors