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- 12 Things You Should Know Before Taking CA Online Classes
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- 3% GST Rate Items HSN Code for Goods Updated 2023
- 31+ Most Important ICAI Campus Placement Guidelines 2023
- 38th GST Council Meeting: Due Date, Rate and Revenue
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- 5% GST Rate Items HSN Code for Goods Updated 2023
- 50+ FAQs for CSEET July 2025: CS Executive Entrance Test
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- A.K.S. University 2025: Admission, Syllabus, Exam, Result
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- Section 121 of GST Act: Non-appealable decisions and orders
- Section 121 Report on annual general meeting – Companies Act 2013
- Section 122 Applicability of this Chapter to One Person Company – Companies Act 2013
- Section 122 of GST Act: Penalty for certain offences
- Section 122A of GST Act: Penalty for Failure to Register certain Machines
- Section 122B of GST Act: Penalty for failure to comply with track and trace mechanism
- Section 123 Declaration of dividend – Companies Act 2013
- Section 123 of GST Act: Penalty for failure to furnish information return
- Section 124 of GST Act: Fine for failure to furnish statistics
- Section 124 of Income Tax Act 1961
- Section 124 Unpaid Dividend Account – Companies Act 2013
- Section 125 Investor Education and Protection Fund – Companies Act 2013
- Section 125 of GST Act: General Penalty
- Section 126 of GST Act: General disciplines related to penalty
- Section 126 Right to dividend, rights shares and bonus shares to be held in abeyance pending registration of transfer of shares – Companies Act 2013
- Section 127 of GST Act: Power to impose penalty in certain cases
- Section 127 of Income Tax Act 1961
- Section 127 Punishment for failure to distribute dividends – Companies Act 2013
- Section 128 Books of account to be kept by company – Companies Act 2013
- Section 128 of GST Act: Power to waive penalty or fee or both
- Section 128A of GST Act: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
- Section 129 Financial statement – Companies Act 2013
- Section 129 of GST Act: Detention, seizure and release of goods
- Section 129 of Income Tax Act 1961
- Section 129A Periodical financial results – Companies Act 2013
- Section 13 Alteration of memorandum – Companies Act 2013
- Section 13 of CGST Act: Time of Supply of Services Explained with Examples and Tables
- Section 13 of GST Act: Time of Supply of Services
- Section 130 of GST Act: Confiscation of goods and levy of penalty
- Section 130 of Income Tax Act 1961
- Section 130 Re-opening of accounts on court’s or Tribunal’s orders – Companies Act 2013
- Section 131 of GST Act: Confiscation or penalty not to interfere with other punishments
- Section 131 of Income Tax Act 1961
- Section 131 Voluntary revision of financial statements or Board’s report – Companies Act 2013
- Section 132 Constitution of National Financial Reporting Authority – Companies Act 2013
- Section 132 of GST Act: Punishment for certain offences
- Section 132 of Income Tax Act 1961
- Section 133 Central Government to prescribe accounting standards – Companies Act 2013
- Section 133 of GST Act: Liability of officers and certain other persons
- Section 133 of Income Tax Act 1961
- Section 134 Financial statement, Board’s report – Companies Act 2013
- Section 134 of GST Act: Cognizance of offences
- Section 134 of Income Tax Act 1961
- Section 135 Corporate Social Responsibility – Companies Act 2013
- Section 135 of GST Act: Presumption of culpable mental state
- Section 135 of Income Tax Act 1961
- Section 136 of GST Act: Relevancy of statements under certain circumstances
- Section 136 of Income Tax Act 1961
- Section 136 Right of member to copies of audited financial statement – Companies Act 2013
- Section 137 Copy of financial statement to be filed with Registrar – Companies Act 2013
- Section 137 of GST Act: Offences by companies
- Section 138 Internal audit – Companies Act 2013
- Section 138 of GST Act: Compounding of offences
- Section 138 of Income Tax Act 1961
- Section 139 Appointment of auditors – Companies Act 2013
- Section 139 of GST Act: Migration of existing taxpayers
- Section 139 of Income Tax Act 1961
- Section 14 Alteration of articles – Companies Act 2013
- Section 14 of GST Act: Time of Supply for Change in GST Rates
- Section 140 of GST Act: Transitional arrangements for input tax credit
- Section 140 of Income Tax Act 1961
- Section 140 Removal, resignation of auditor and giving of special notice – Companies Act 2013
- Section 141 Eligibility, qualifications and disqualifications of auditors – Companies Act 2013
- Section 141 of GST Act: Transitional provisions relating to job work
- Section 142 of GST Act: Miscellaneous transitional provisions
- Section 142 of Income Tax Act 1961
- Section 142 Remuneration of auditors – Companies Act 2013
- Section 143 of GST Act: Job work procedure
- Section 143 of Income Tax Act 1961
- Section 143 Powers and duties of auditors and auditing standards – Companies Act 2013
- Section 144 Auditor not to render certain services – Companies Act 2013
- Section 144 of GST Act: Presumption as to documents in certain cases
- Section 144 of Income Tax Act 1961
- Section 145 Auditor to sign audit reports – Companies Act 2013
- Section 145 of GST Act: Micro films and computer printouts as evidence
- Section 145 of Income Tax Act 1961
- Section 146 Auditors to attend general meeting – Companies Act 2013
- Section 146 of GST Act: Common Portal
- Section 147 of GST Act: Deemed exports
- Section 147 of Income Tax Act 1961
- Section 147 Punishment for contravention – Companies Act 2013
- Section 148 Central Government to specify audit of items of cost in respect of certain companies – Companies Act 2013
- Section 148 of GST Act: Special procedure for certain processes
- Section 148 of Income Tax Act 1961
- Section 148A of GST Act: Track and Trace Mechanism for Certain Goods
- Section 149 Company to have Board of Directors – Companies Act 2013
- Section 149 of GST Act: GST Compliance Rating
- Section 149 of Income Tax Act 1961
- Section 15 Alteration of memorandum or articles to be noted in every copy – Companies Act 2013
- Section 15 of GST Act: Value of Taxable Supply
- Section 150 Manner of selection of independent directors and maintenance of databank of independent directors – Companies Act 2013
- Section 150 of GST Act: Obligation to furnish information return
- Section 150 of Income Tax Act 1961
- Section 151 Appointment of director elected by small shareholders – Companies Act 2013
- Section 151 of GST Act: Power to collect statistics
- Section 151 of Income Tax Act 1961
- Section 152 Appointment of directors – Companies Act 2013
- Section 152 of GST Act: Bar on disclosure of information
- Section 152 of Income Tax Act 1961
- Section 153 Application for allotment of Director Identification Number – Companies Act 2013
- Section 153 of GST Act: Taking assistance from an expert
- Section 153 of Income Tax Act 1961
- Section 154 Allotment of Director Identification Number – Companies Act 2013
- Section 154 of GST Act: Power to take samples
- Section 154 of Income Tax Act 1961
- Section 155 of GST Act: Burden of proof
- Section 155 of Income Tax Act 1961
- Section 155 Prohibition to obtain more than one Director Identification Number – Companies Act 2013
- Section 156 Director to intimate Director Identification Number – Companies Act 2013
- Section 156 of GST Act: Persons deemed to be public servants
- Section 156 of Income Tax Act 1961
- Section 157 Company to inform Director Identification Number to Registrar – Companies Act 2013
- Section 157 of GST Act: Protection of action taken under this Act
- Section 157 of Income Tax Act 1961
- Section 158 Obligation to indicate Director Identification Number – Companies Act 2013
- Section 158 of GST Act: Disclosure of info by a public servant
- Section 158A of GST Act: Consent based Sharing of Information
- Section 159 of GST Act: Publication of info in certain cases
- Section 159 of Income Tax Act 1961
- Section 159 Penalty for default of certain provisions – Companies Act 2013
- Section 16 of GST Act: Eligibility and conditions for taking input tax credit
- Section 16 Rectification of name of company – Companies Act 2013
- Section 160 of GST Act: Assessment proceedings not to be invalid
- Section 160 of Income Tax Act 1961
- Section 160 Right of persons other than retiring directors to stand for directorship – Companies Act 2013
- Section 161 Appointment of additional director, alternate director and nominee director – Companies Act 2013
- Section 161 of GST Act: Rectification of errors apparent on the face of record
- Section 161 of Income Tax Act 1961
- Section 162 Appointment of directors to be voted individually – Companies Act 2013
- Section 162 of GST Act : Bar on jurisdiction of civil courts
- Section 162 of Income Tax Act 1961
- Section 163 of GST Act : Levy of fee
- Section 163 of Income Tax Act 1961
- Section 163 Option to adopt principle of proportional representation for appointment of directors – Companies Act 2013
- Section 164 Disqualifications for appointment of director – Companies Act 2013
- Section 164 of GST Act : Power of Government to make rules
- Section 164 of Income Tax Act 1961
- Section 165 Number of directorships – Companies Act 2013
- Section 165 of GST Act : Power to make regulations
- Section 165 of Income Tax Act 1961
- Section 166 Duties of directors – Companies Act 2013
- Section 166 of GST Act: Laying of rules, regulations and notifications
- Section 166 of Income Tax Act 1961
- Section 167 of GST Act: Delegation of powers
- Section 167 of Income Tax Act 1961
- Section 167 Vacation of office of director – Companies Act 2013
- Section 168 of GST Act: Power to issue Instructions or Directions
- Section 168 of Income Tax Act 1961
- Section 168 Resignation of director – Companies Act 2013
- Section 168A of GST Act: CBIC extends due date of specific compliances
- Section 169 of GST Act: Service of notice in certain circumstances
- Section 169 of Income Tax Act 1961
- Section 169 Removal of directors – Companies Act 2013
- Section 17 Copies of memorandum, articles to be given to members – Companies Act 2013
- Section 17 of GST Act: Apportionment blocked credits
- Section 170 of GST Act: Rounding off of tax, etc.
- Section 170 of Income Tax Act 1961
- Section 170 Register of directors and key managerial personnel and their shareholding – Companies Act 2013
- Section 171 Members’ right to inspect – Companies Act 2013
- Section 171 of GST Act: Antiprofiteering measure
- Section 171 of Income Tax Act 1961
- Section 172 of GST Act: Removal of difficulties
- Section 172 of Income Tax Act 1961
- Section 172 Punishment – Companies Act 2013
- Section 173 Meetings of Board – Companies Act 2013
- Section 173 of GST Act: Amendment of Act 32 of 1994
- Section 173 of Income Tax Act 1961
- Section 174 of GST Act: Repeal and saving
- Section 174 of Income Tax Act 1961
- Section 174 Quorum for meetings of Board – Companies Act 2013
- Section 175 of Income Tax Act 1961
- Section 175 Passing of resolution by circulation – Companies Act 2013
- Section 176 Defects in appointment of directors not to invalidate actions taken – Companies Act 2013
- Section 176 of Income Tax Act 1961
- Section 177 Audit Committee – Companies Act 2013
- Section 177 of Income Tax Act 1961
- Section 178 Nomination and Remuneration Committee and Stakeholders Relationship Committee – Companies Act 2013
- Section 178 of Income Tax Act 1961
- Section 179 of Income Tax Act 1961
- Section 179 Powers of Board – Companies Act 2013
- Section 18 Conversion of companies already registered – Companies Act 2013
- Section 18 of GST Act: Availability of credit in special circumstances
- Section 180 Restrictions on powers of Board – Companies Act 2013
- Section 181 Company to contribute to bona fide and charitable funds – Companies Act 2013
- Section 182 Prohibitions and restrictions regarding political contributions – Companies Act 2013
- Section 183 Power of Board and other persons to make contributions to national defence fund – Companies Act 2013
- Section 184 Disclosure of interest by director – Companies Act 2013
- Section 184 of Income Tax Act 1961
- Section 185 Loan to directors – Companies Act 2013
- Section 185 of Income Tax Act 1961
- Section 186 Loan and investment by company – Companies Act 2013
- Section 187 Investments of company to be held in its own name – Companies Act 2013
- Section 187 of Income Tax Act 1961
- Section 188 of Income Tax Act 1961
- Section 188 Related party transactions – Companies Act 2013
- Section 189 of Income Tax Act 1961
- Section 189 Register of contracts or arrangements in which directors are interested – Companies Act 2013
- Section 19 of CGST Act: Input Tax Credit on Inputs & Capital Goods Sent for Job Work – Detailed Guide
- Section 19 of GST Act: ITC for inputs and capital goods sent for job work
- Section 19 Subsidiary company not to hold shares in its holding company – Companies Act 2013
- Section 190 Contract of employment with managing or whole-time directors – Companies Act 2013
- Section 190 of Income Tax Act 1961
- Section 191 of Income Tax Act 1961
- Section 191 Payment to director for loss of office, etc., in connection with transfer of undertaking, property or shares – Companies Act 2013
- Section 192 of Income Tax Act 1961
- Section 192 Restriction on non-cash transactions involving directors – Companies Act 2013
- Section 193 Contract by One Person Company – Companies Act 2013
- Section 193 of Income Tax Act 1961
- Section 194 of Income Tax Act 1961
- Section 195 of Income Tax Act 1961
- Section 196 Appointment of managing director, whole-time director or manager – Companies Act 2013
- Section 196 of Income Tax Act 1961
- Section 197 of Income Tax Act 1961
- Section 197 Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits – Companies Act 2013
- Section 198 Calculation of profits – Companies Act 2013
- Section 198 of Income Tax Act 1961
- Section 199 of Income Tax Act 1961
- Section 199 Recovery of remuneration in certain cases – Companies Act 2013
- Section 2 Definitions – Companies Act 2013
- Section 2 of CGST Act Explained: Key GST Definitions You Must Know
- Section 2 of GST Act: Definitions
- Section 20 of GST Act: Distribution of credit by Input Service Distributor
- Section 20 Service of documents – Companies Act 2013
- Section 200 Central Government or company to fix limit with regard to remuneration – Companies Act 2013
- Section 200 of Income Tax Act 1961
- Section 201 Forms of, and procedure in relation to, certain applications – Companies Act 2013
- Section 201 of Income Tax Act 1961
- Section 202 Compensation for loss of office of managing or whole-time director or manager – Companies Act 2013
- Section 202 of Income Tax Act 1961
- Section 203 Appointment of key managerial personnel – Companies Act 2013
- Section 203 of Income Tax Act 1961
- Section 204 of Income Tax Act 1961
- Section 204 Secretarial audit for bigger companies – Companies Act 2013
- Section 205 Functions of company secretary – Companies Act 2013
- Section 205 of Income Tax Act 1961
- Section 206 Power to call for information, inspect books and conduct inquiries – Companies Act 2013
- Section 207 Conduct of inspection and inquiry – Companies Act 2013
- Section 207 of Income Tax Act 1961
- Section 208 of Income Tax Act 1961
- Section 208 Report on inspection made – Companies Act 2013
- Section 209 of Income Tax Act 1961
- Section 209 Search and seizure – Companies Act 2013
- Section 21 Authentication of documents, proceedings and contracts – Companies Act 2013
- Section 21 of GST Act: Manner of recovery of credit distributed in excess
- Section 210 Investigation into affairs of company – Companies Act 2013
- Section 210 of Income Tax Act 1961
- Section 211 Establishment of Serious Fraud Investigation Office – Companies Act 2013
- Section 211 of Income Tax Act 1961
- Section 212 Investigation into affairs of Company by Serious Fraud Investigation Office – Companies Act 2013
- Section 213 Investigation into company’s affairs in other cases – Companies Act 2013
- Section 214 Security for payment of costs and expenses of investigation – Companies Act 2013
- Section 215 Firm, body corporate or association not to be appointed as inspector – Companies Act 2013
- Section 216 Investigation of ownership of company – Companies Act 2013
- Section 217 Procedure, powers of inspectors – Companies Act 2013
- Section 218 of Income Tax Act 1961
- Section 218 Protection of employees during investigation – Companies Act 2013
- Section 219 of Income Tax Act 1961
- Section 219 Power of inspector to conduct investigation into affairs of related companies – Companies Act 2013
- Section 22 Execution of bills of exchange – Companies Act 2013
- Section 22 of GST Act: Persons liable for registration
- Section 220 of Income Tax Act 1961
- Section 220 Seizure of documents by inspector – Companies Act 2013
- Section 221 Freezing of assets of company on inquiry and investigation – Companies Act 2013
- Section 221 of Income Tax Act 1961
- Section 222 Imposition of restrictions upon securities – Companies Act 2013
- Section 222 of Income Tax Act 1961
- Section 223 Inspector’s report – Companies Act 2013
- Section 223 of Income Tax Act 1961
- Section 224 Actions to be taken in pursuance of inspector’s report – Companies Act 2013
- Section 224 of Income Tax Act 1961
- Section 225 Expenses of investigation – Companies Act 2013
- Section 225 of Income Tax Act 1961
- Section 226 of Income Tax Act 1961
- Section 226 Voluntary winding up of company, etc., not to stop investigation proceedings – Companies Act 2013
- Section 227 Legal advisers and bankers not to disclose certain information – Companies Act 2013
- Section 227 of Income Tax Act 1961
- Section 228 Investigation of foreign companies – Companies Act 2013
- Section 229 of Income Tax Act 1961
- Section 229 Penalty for furnishing false statement, mutilation, destruction of documents – Companies Act 2013
- Section 23 of CGST Act Explained: GST Registration Not Required for These Persons (2025 Update)
- Section 23 of GST Act: Persons not liable for registration
- Section 23 Public offer and private placement – Companies Act 2013
- Section 230 of Income Tax Act 1961
- Section 230 Power to compromise or make arrangements with creditors and members – Companies Act 2013
- Section 231 of Income Tax Act 1961
- Section 231 Power of Tribunal to enforce compromise or arrangement – Companies Act 2013
- Section 232 Merger and amalgamation of companies – Companies Act 2013
- Section 232 of Income Tax Act 1961
- Section 233 Merger or amalgamation of certain companies – Companies Act 2013
- Section 234 Merger or amalgamation of company with foreign company – Companies Act 2013
- Section 235 Power to acquire shares of shareholders dissenting from scheme or contract approved by majority – Companies Act 2013
- Section 236 Purchase of minority shareholding – Companies Act 2013
- Section 237 of Income Tax Act 1961
- Section 237 Power of Central Government to provide for amalgamation of companies in public interest – Companies Act 2013
- Section 238 of Income Tax Act 1961
- Section 238 Registration of offer of schemes involving transfer of shares – Companies Act 2013
- Section 239 of Income Tax Act 1961
- Section 239 Preservation of books and papers of amalgamated companies – Companies Act 2013
- Section 24 of GST Act: Compulsory registration in certain cases
- Section 24 Power of Securities and Exchange Board to regulate issue and transfer of securities – Companies Act 2013
- Section 240 Liability of officers in respect of offences committed prior to merger, amalgamation – Companies Act 2013
- Section 240 of Income Tax Act 1961
- Section 241 Application to Tribunal for relief in cases of oppression – Companies Act 2013
- Section 242 of Income Tax Act 1961
- Section 242 Powers of Tribunal – Companies Act 2013
- Section 243 Consequence of termination or modification of certain agreements – Companies Act 2013
- Section 244 Right to apply under section 241 – Companies Act 2013
- Section 245 Class action – Companies Act 2013
- Section 245 of Income Tax Act 1961
- Section 246 Application of certain provisions to proceedings under section 241 or section 245 – Companies Act 2013
- Section 246 of Income Tax Act 1961
- Section 247 Valuation by registered valuers – Companies Act 2013
- Section 248 Power of Registrar to remove name of company from register of companies – Companies Act 2013
- Section 249 of Income Tax Act 1961
- Section 249 Restrictions on making application under section 248 in certain situations – Companies Act 2013
- Section 25 Document containing offer of securities for sale to be deemed prospectus – Companies Act 2013
- Section 25 of GST Act: Procedure for GST Registration
- Section 250 Effect of company notified as dissolved – Companies Act 2013
- Section 250 of Income Tax Act 1961
- Section 251 Fraudulent application for removal of name – Companies Act 2013
- Section 251 of Income Tax Act 1961
- Section 252 Appeal to Tribunal – Companies Act 2013
- Section 252 of Income Tax Act 1961
- Section 253 of Income Tax Act 1961
- Section 254 of Income Tax Act 1961
- Section 255 of Income Tax Act 1961
- Section 26 Matters to be stated in prospectus – Companies Act 2013
- Section 26 of GST Act: Deemed GST Registration
- Section 261 of Income Tax Act 1961
- Section 262 of Income Tax Act 1961
- Section 263 of Income Tax Act 1961
- Section 264 of Income Tax Act 1961
- Section 265 of Income Tax Act 1961
- Section 266 of Income Tax Act 1961
- Section 267 of Income Tax Act 1961
- Section 268 of Income Tax Act 1961
- Section 269 of Income Tax Act 1961
- Section 27 of CGST Act: GST Rules for Casual and Non-Resident Taxable Persons Explained
- Section 27 of GST Act: Casual and Non-Resident Taxable Person
- Section 27 Variation in terms of contract or objects in prospectus – Companies Act 2013
- Section 270 Winding up by Tribunal – Companies Act 2013
- Section 271 Circumstances in which company may be wound up by Tribunal – Companies Act 2013
- Section 272 Petition for winding up – Companies Act 2013
- Section 273 Powers of Tribunal – Companies Act 2013
- Section 274 Directions for filing statement of affairs – Companies Act 2013
- Section 274 of Income Tax Act 1961
- Section 275 Company Liquidators and their appointments – Companies Act 2013
- Section 275 of Income Tax Act 1961
- Section 276 of Income Tax Act 1961
- Section 276 Removal and replacement of liquidator – Companies Act 2013
- Section 277 Intimation to Company Liquidator, provisional liquidator and Registrar – Companies Act 2013
- Section 277 of Income Tax Act 1961
- Section 278 Effect of winding up order – Companies Act 2013
- Section 278 of Income Tax Act 1961
- Section 279 of Income Tax Act 1961
- Section 279 Stay of suits, etc., on winding up order – Companies Act 2013
- Section 28 of GST Act: Amendment of GST Registration
- Section 28 Offer of sale of shares by certain members of company – Companies Act 2013
- Section 280 Jurisdiction of Tribunal – Companies Act 2013
- Section 280 of Income Tax Act 1961
- Section 281 of Income Tax Act 1961
- Section 281 Submission of report by Company Liquidator – Companies Act 2013
- Section 282 Directions of Tribunal on report of Company Liquidator – Companies Act 2013
- Section 282 of Income Tax Act 1961
- Section 283 Custody of company’s properties – Companies Act 2013
- Section 283 of Income Tax Act 1961
- Section 284 of Income Tax Act 1961
- Section 284 Promoters, directors to cooperate with Company Liquidator – Companies Act 2013
- Section 285 of Income Tax Act 1961
- Section 285 Settlement of list of contributories and application of assets – Companies Act 2013
- Section 286 Obligations of directors and managers – Companies Act 2013
- Section 286 of Income Tax Act 1961
- Section 287 Advisory committee – Companies Act 2013
- Section 287 of Income Tax Act 1961
- Section 287A of Income Tax Act 1961
- Section 288 of Income Tax Act 1961
- Section 288 Submission of periodical reports to Tribunal – Companies Act 2013
- Section 288A of Income Tax Act 1961
- Section 288B of Income Tax Act 1961
- Section 289 of Income Tax Act 1961
- Section 29 of CGST Act: GST Registration Cancellation and Suspension Explained
- Section 29 of GST Act: Cancellation or Suspension of Registration
- Section 29 Public offer of securities to be in dematerialised form – Companies Act 2013
- Section 290 of Income Tax Act 1961
- Section 290 Powers and duties of Company Liquidator – Companies Act 2013
- Section 291 of Income Tax Act 1961
- Section 291 Provision for professional assistance to Company Liquidator – Companies Act 2013
- Section 292 Exercise and control of Company Liquidator’s powers – Companies Act 2013
- Section 292 of Income Tax Act 1961
- Section 292B of Income Tax Act 1961
- Section 292BB of Income Tax Act 1961
- Section 292C of Income Tax Act 1961
- Section 292CC of Income Tax Act 1961
- Section 293 Books to be kept by Company Liquidator – Companies Act 2013
- Section 293 of Income Tax Act 1961
- Section 293A of Income Tax Act 1961
- Section 293B of Income Tax Act 1961
- Section 293D of Income Tax Act 1961
- Section 294 Audit of Company Liquidator’s accounts – Companies Act 2013
- Section 294 of Income Tax Act 1961
- Section 295 of Income Tax Act 1961
- Section 295 Payment of debts by contributory and extent of set-off – Companies Act 2013
- Section 296 of Income Tax Act 1961
- Section 296 Power of Tribunal to make calls – Companies Act 2013
- Section 297 Adjustment of rights of contributories – Companies Act 2013
- Section 298 of Income Tax Act 1961
- Section 298 Power to order costs – Companies Act 2013
- Section 299 Power to summon persons suspected of having property of company – Companies Act 2013
- Section 3 Formation of company – Companies Act 2013
- Section 3 of CGST Act Explained: GST Officer Hierarchy, Powers & CBIC Role
- Section 3 of GST Act: Officers under this Act
- Section 30 Advertisement of prospectus – Companies Act 2013
- Section 30 of GST Act: Revocation of cancellation of registration
- Section 300 Power to order examination of promoters, directors – Companies Act 2013
- Section 301 Arrest of person trying to leave India or abscond – Companies Act 2013
- Section 302 Dissolution of company by Tribunal – Companies Act 2013
- Section 303 Appeals from orders made before commencement of Act – Companies Act 2013
- Section 31 of GST Act: GST Tax Invoice
- Section 31 Shelf prospectus – Companies Act 2013
- Section 31A of GST Act: Facility of digital payment to recipient
- Section 32 of GST Act: Unauthorised Collection of GST
- Section 32 Red herring prospectus – Companies Act 2013
- Section 324 Debts of all descriptions to be admitted to proof – Companies Act 2013
- Section 326 Overriding preferential payments – Companies Act 2013
- Section 327 Preferential payments – Companies Act 2013
- Section 328 Fraudulent preference – Companies Act 2013
- Section 329 Transfers not in good faith to be void – Companies Act 2013
- Section 33 Issue of application forms for securities – Companies Act 2013
- Section 33 of GST Act: GST indicated in tax invoice
- Section 330 Certain transfers to be void – Companies Act 2013
- Section 331 Liabilities and rights of certain persons fraudulently preferred – Companies Act 2013
- Section 332 Effect of floating charge – Companies Act 2013
- Section 333 Disclaimer of onerous property – Companies Act 2013
- Section 334 Transfers after commencement of winding up to be void – Companies Act 2013
- Section 335 Certain attachments, executions in winding up by Tribunal to be void – Companies Act 2013
- Section 336 Offences by officers of companies in liquidation – Companies Act 2013
- Section 337 Penalty for frauds by officers – Companies Act 2013
- Section 338 Liability where proper accounts not kept – Companies Act 2013
- Section 339 Liability for fraudulent conduct of business – Companies Act 2013
- Section 34 Criminal liability for misstatements in prospectus – Companies Act 2013
- Section 34 of CGST Act: Complete Guide to Credit and Debit Notes under GST (2025 Update)
- Section 34 of GST Act: Credit and debit notes
- Section 340 Power of Tribunal to assess damages against delinquent directors – Companies Act 2013
- Section 341 Liability u/s 339 and 340 to extend to partners or directors in firms or companies – Companies Act 2013
- Section 342 Prosecution of delinquent officers and members of company – Companies Act 2013
- Section 343 Company Liquidator to exercise certain powers subject to sanction – Companies Act 2013
- Section 344 Statement that company is in liquidation – Companies Act 2013
- Section 345 Books and papers of company to be evidence – Companies Act 2013
- Section 346 Inspection of books and papers by creditors and contributories – Companies Act 2013
- Section 347 Disposal of books and papers of company – Companies Act 2013
- Section 348 Information as to pending liquidations – Companies Act 2013
- Section 349 Official Liquidator to make payments into public account of India – Companies Act 2013
- Section 35 Civil liability for misstatements in prospectus – Companies Act 2013
- Section 35 of GST Act: Accounts and other records
- Section 350 Company Liquidator to deposit monies into scheduled bank – Companies Act 2013
- Section 351 Liquidator not to deposit monies into private banking account – Companies Act 2013
- Section 352 Company Liquidation Dividend and Undistributed Assets Account – Companies Act 2013
- Section 353 Liquidator to make returns – Companies Act 2013
- Section 354 Meetings to ascertain wishes of creditors or contributories – Companies Act 2013
- Section 355 Court, tribunal or person before whom affidavit may be sworn – Companies Act 2013
- Section 356 Powers of Tribunal to declare dissolution of company void – Companies Act 2013
- Section 357 Commencement of winding up by Tribunal – Companies Act 2013
- Section 358 Exclusion of certain time in computing period of limitation – Companies Act 2013
- Section 359 Appointment of Official Liquidator – Companies Act 2013
- Section 35E of Income Tax Act: Deduction for Prospecting for Minerals
- Section 36 of GST Act: Period of retention of accounts
- Section 36 Punishment for fraudulently inducing persons to invest money – Companies Act 2013
- Section 360 Powers and functions of Official Liquidator – Companies Act 2013
- Section 361 Summary procedure for liquidation – Companies Act 2013
- Section 362 Sale of assets and recovery of debts due to company – Companies Act 2013
- Section 363 Settlement of claims of creditors by Official Liquidator – Companies Act 2013
- Section 364 Appeal by creditor – Companies Act 2013
- Section 365 Order of dissolution of company – Companies Act 2013
- Section 366 Companies capable of being registered – Companies Act 2013
- Section 367 Certificate of registration of existing companies – Companies Act 2013
- Section 368 Vesting of property on registration – Companies Act 2013
- Section 369 Saving of existing liabilities – Companies Act 2013
- Section 37 Action by affected persons – Companies Act 2013
- Section 37 of GST Act: Furnishing details of outward supplies
- Section 370 Continuation of pending legal proceedings – Companies Act 2013
- Section 371 Effect of registration under this Part – Companies Act 2013
- Section 372 Power of Court to stay or restrain proceedings – Companies Act 2013
- Section 373 Suits stayed on winding up order – Companies Act 2013
- Section 374 Obligations of companies registering under this Part – Companies Act 2013
- Section 375 Winding up of unregistered companies – Companies Act 2013
- Section 376 Power to wind up foreign companies, although dissolved – Companies Act 2013
- Section 377 Provisions of Chapter cumulative – Companies Act 2013
- Section 378 Saving and construction of enactments conferring power to wind up partnership firm, association or company in certain cases – Companies Act 2013
- Section 378-I Amendment of articles – Companies Act 2013
- Section 378-O Number of directors – Companies Act 2013
- Section 378A Definitions – Companies Act 2013
- Section 378B Objects of Producer Company – Companies Act 2013
- Section 378C Formation of Producer Company and its registration – Companies Act 2013
- Section 378D Membership and voting rights of Members of Producer Company – Companies Act 2013
- Section 378E Benefits to Members – Companies Act 2013
- Section 378F Memorandum of Producer Company – Companies Act 2013
- Section 378G Articles of association – Companies Act 2013
- Section 378H Amendment of memorandum – Companies Act 2013
- Section 378J Option to inter-State co-operative societies to become Producer Companies – Companies Act 2013
- Section 378K Effect of incorporation of Producer Company – Companies Act 2013
- Section 378L Vesting of undertaking in Producer Company – Companies Act 2013
- Section 378M Concession to be deemed to have been granted to Producer Company – Companies Act 2013
- Section 378N Provisions in respect of officers and other employees of inter-State co-operative society – Companies Act 2013
- Section 378P Appointment of directors – Companies Act 2013
- Section 378Q Vacation of office by directors – Companies Act 2013
- Section 378R Powers and functions of Board – Companies Act 2013
- Section 378S Matters to be transacted at general meeting – Companies Act 2013
- Section 378T Liability of directors – Companies Act 2013
- Section 378U Committee of directors – Companies Act 2013
- Section 378V Meetings of Board and quorum – Companies Act 2013
- Section 378W Chief Executive and his functions – Companies Act 2013
- Section 378X Secretary of Producer Company – Companies Act 2013
- Section 378Y Quorum – Companies Act 2013
- Section 378Z Voting rights – Companies Act 2013
- Section 378ZA Annual general meetings – Companies Act 2013
- Section 378ZB Share capital – Companies Act 2013
- Section 378ZC Special user rights – Companies Act 2013
- Section 378ZD Transferability of shares and attendant rights – Companies Act 2013
- Section 378ZE Books of account – Companies Act 2013
- Section 378ZF Internal audit – Companies Act 2013
- Section 378ZG Duties of auditor under this Chapter – Companies Act 2013
- Section 378ZH Donation or subscription by Producer Company – Companies Act 2013
- Section 378ZI General and other reserves – Companies Act 2013
- Section 378ZJ Issue of bonus shares – Companies Act 2013
- Section 378ZK Loan to Members – Companies Act 2013
- Section 378ZL Investment in other companies, formation of subsidiaries – Companies Act 2013
- Section 378ZM Penalty for contravention – Companies Act 2013
- Section 378ZN Amalgamation, merger or division to form new Producer Companies – Companies Act 2013
- Section 378ZO Disputes – Companies Act 2013
- Section 378ZP Strike off name of Producer Company – Companies Act 2013
- Section 378ZQ Provisions of this Chapter to override other laws – Companies Act 2013
- Section 378ZR Application of provisions relating to private companies – Companies Act 2013
- Section 378ZS Re-conversion of Producer Company to inter-State co-operative society – Companies Act 2013
- Section 378ZT Power to modify Act in its application to Producer Companies – Companies Act 2013
- Section 378ZU Power to make rules – Companies Act 2013
- Section 379 Application of Act to foreign companies – Companies Act 2013
- Section 38 of GST Act: Communication of details of inward supplies and input tax credit
- Section 38 Punishment for personation for acquisition of securities – Companies Act 2013
- Section 380 Documents to be delivered to Registrar by foreign companies – Companies Act 2013
- Section 381 Accounts of foreign company – Companies Act 2013
- Section 382 Display of name of foreign company – Companies Act 2013
- Section 383 Service on foreign company – Companies Act 2013
- Section 384 Debentures, annual return, registration of charges, books of account and their inspection – Companies Act 2013
- Section 385 Fee for registration of documents – Companies Act 2013
- Section 386 Interpretation – Companies Act 2013
- Section 387 Dating of prospectus and particulars to be contained therein – Companies Act 2013
- Section 388 Provisions as to expert’s consent and allotment – Companies Act 2013
- Section 389 Registration of prospectus – Companies Act 2013
- Section 39 Allotment of securities by company – Companies Act 2013
- Section 39 of GST Act: Furnishing of returns
- Section 390 Offer of Indian Depository Receipts – Companies Act 2013
- Section 391 Application of sections 34 to 36 and Chapter XX – Companies Act 2013
- Section 392 Punishment for contravention – Companies Act 2013
- Section 393 Company’s failure to comply with provisions of this Chapter not to affect validity of contracts – Companies Act 2013
- Section 393A Exemptions under this Chapter – Companies Act 2013
- Section 394 Annual reports on Government companies – Companies Act 2013
- Section 395 Annual reports where one or more State Governments are members of companies – Companies Act 2013
- Section 396 Registration offices – Companies Act 2013
- Section 397 Admissibility of certain documents as evidence – Companies Act 2013
- Section 398 Provisions relating to filing of applications, documents, inspection in electronic form – Companies Act 2013
- Section 399 Inspection, production and evidence of documents kept by Registrar – Companies Act 2013
- Section 3A Members severally liable in certain cases – Companies Act 2013
- Section 4 Memorandum – Companies Act 2013
- Section 4 of CGST Act Explained: Powers of CBIC to Appoint GST Officers
- Section 4 of GST Act: Appointment of Officers
- Section 40 of GST Act: First return
- Section 40 Securities to be dealt with in stock exchanges – Companies Act 2013
- Section 400 Electronic form to be exclusive, alternative or in addition to physical form – Companies Act 2013
- Section 401 Provision of value added services through electronic form – Companies Act 2013
- Section 402 Application of provisions of Information Technology Act 2000 – Companies Act 2013
- Section 403 Fee for filing – Companies Act 2013
- Section 404 Fees to be credited into public account – Companies Act 2013
- Section 405 Power of Central Government to direct companies to furnish information or statistics – Companies Act 2013
- Section 406 Provision relating to Nidhis and its application – Companies Act 2013
- Section 407 Definitions – Companies Act 2013
- Section 408 Constitution of National Company Law Tribunal – Companies Act 2013
- Section 409 Qualification of President and Members of Tribunal – Companies Act 2013
- Section 41 Global depository receipt – Companies Act 2013
- Section 41 of GST Act: Availment of Input Tax Credit
- Section 410 Constitution of Appellate Tribunal – Companies Act 2013
- Section 411 Qualifications of chairperson and Members of Appellate Tribunal – Companies Act 2013
- Section 412 Selection of Members of Tribunal and Appellate Tribunal – Companies Act 2013
- Section 413 Term of office of President, chairperson and other Members – Companies Act 2013
- Section 414 Salary, allowances and other terms and conditions of service of Members – Companies Act 2013
- Section 415 Acting President and Chairperson of Tribunal or Appellate Tribunal – Companies Act 2013
- Section 416 Resignation of Members – Companies Act 2013
- Section 417 Removal of Members – Companies Act 2013
- Section 417A Qualifications, terms and conditions of service of Chairperson and Member – Companies Act 2013
- Section 418 Staff of Tribunal and Appellate Tribunal – Companies Act 2013
- Section 418A Benches of Appellate Tribunal – Companies Act 2013
- Section 419 Benches of Tribunal – Companies Act 2013
- Section 42 Issue of shares on private placement basis – Companies Act 2013
- Section 420 Orders of Tribunal – Companies Act 2013
- Section 421 Appeal from orders of Tribunal – Companies Act 2013
- Section 422 Expeditious disposal by Tribunal and Appellate Tribunal – Companies Act 2013
- Section 423 Appeal to Supreme Court – Companies Act 2013
- Section 424 Procedure before Tribunal and Appellate Tribunal – Companies Act 2013
- Section 425 Power to punish for contempt – Companies Act 2013
- Section 426 Delegation of powers – Companies Act 2013
- Section 427 President, Members, officers to be public servants – Companies Act 2013
- Section 428 Protection of action taken in good faith – Companies Act 2013
- Section 429 Power to seek assistance of Chief Metropolitan Magistrate – Companies Act 2013
- Section 43 Kinds of share capital – Companies Act 2013
- Section 430 Civil court not to have jurisdiction – Companies Act 2013
- Section 431 Vacancy in Tribunal or Appellate Tribunal not to invalidate acts or proceedings – Companies Act 2013
- Section 432 Right to legal representation – Companies Act 2013
- Section 433 Limitation – Companies Act 2013
- Section 434 Transfer of certain pending proceedings – Companies Act 2013
- Section 435 Establishment of Special Courts – Companies Act 2013
- Section 436 Offences triable by Special Courts – Companies Act 2013
- Section 437 Appeal and revision – Companies Act 2013
- Section 438 Application of Code to proceedings before Special Court – Companies Act 2013
- Section 439 Offences to be noncognizable – Companies Act 2013
- Section 44 Nature of shares or debentures – Companies Act 2013
- Section 44 of GST Act: GST Annual Return
- Section 440 Transitional provisions – Companies Act 2013
- Section 441 Compounding of certain offences – Companies Act 2013
- Section 442 Mediation and Conciliation Panel – Companies Act 2013
- Section 443 Power of Central Government to appoint company prosecutors – Companies Act 2013
- Section 444 Appeal against acquittal – Companies Act 2013
- Section 445 Compensation for accusation without reasonable cause – Companies Act 2013
- Section 446 Application of fines – Companies Act 2013
- Section 446A Factors for determining level of punishment – Companies Act 2013
- Section 446B Lesser penalties for certain companies – Companies Act 2013
- Section 447 Punishment for fraud – Companies Act 2013
- Section 448 Punishment for false statement – Companies Act 2013
- Section 449 Punishment for false evidence – Companies Act 2013
- Section 45 Numbering of shares – Companies Act 2013
- Section 45 of GST Act: Final return
- Section 450 Punishment where no specific penalty or punishment is provided – Companies Act 2013
- Section 451 Punishment in case of repeated default – Companies Act 2013
- Section 452 Punishment for wrongful withholding of property – Companies Act 2013
- Section 453 Punishment for improper use of “Limited” or “Private Limited” – Companies Act 2013
- Section 454 Adjudication of penalties – Companies Act 2013
- Section 454A Penalty for repeated default – Companies Act 2013
- Section 455 Dormant company – Companies Act 2013
- Section 456 Protection of action taken in good faith – Companies Act 2013
- Section 457 Nondisclosure of information in certain cases – Companies Act 2013
- Section 458 Delegation by Central Government of its powers and functions – Companies Act 2013
- Section 459 Powers of Central Government or Tribunal to accord approval, etc., subject to conditions and to prescribe fees on applications – Companies Act 2013
- Section 46 Certificate of shares – Companies Act 2013
- Section 46 of GST Act: Notice to GST Return Defaulters
- Section 460 Condonation of delay in certain cases – Companies Act 2013
- Section 461 Annual report by Central Government – Companies Act 2013
- Section 462 Power to exempt class or classes of companies from provisions of this Act – Companies Act 2013
- Section 463 Power of court to grant relief in certain cases – Companies Act 2013
- Section 464 Prohibition of association or partnership of persons exceeding certain number – Companies Act 2013
- Section 465 Repeal of certain enactments and savings – Companies Act 2013
- Section 466 Dissolution of Company Law Board and consequential provisions – Companies Act 2013
- Section 467 Power of Central Government to amend Schedules – Companies Act 2013
- Section 468 Powers of Central Government to make rules relating to winding up – Companies Act 2013
- Section 469 Power of Central Government to make rules – Companies Act 2013
- Section 47 of GST Act: Levy of late fee
- Section 47 Voting rights – Companies Act 2013
- Section 470 Power to Remove Difficulties – Companies Act 2013
- Section 48 of GST Act: Goods and services tax practitioners
- Section 48 Variation of shareholders’ rights – Companies Act 2013
- Section 49 Calls on shares of same class to be made on uniform basis – Companies Act 2013
- Section 49 of CGST Act: GST Payment, ITC Utilization & Electronic Ledgers Explained
- Section 49 of GST Act: Payment of tax, interest, penalty and other amounts
- Section 49A of CGST Act: Mandatory ITC Utilisation Order Explained
- Section 49A of GST Act: Utilisation of input tax credit subject to certain conditions
- Section 49B of GST Act: Order of utilisation of input tax credit
- Section 5 Articles – Companies Act 2013
- Section 5 of GST Act – Powers of Officers Explained with Key Rules and Delegation Authority
- Section 5 of GST Act: Powers of officers under GST
- Section 50 Company to accept unpaid share capital, although not called up – Companies Act 2013
- Section 50 of GST Act: Interest on delayed payment of tax
- Section 51 of GST Act: Tax deduction at source
- Section 51 Payment of dividend in proportion to amount paid-up – Companies Act 2013
- Section 52 Application of premiums received on issue of shares – Companies Act 2013
- Section 52 of GST Act: Collection of tax at source
- Section 53 of GST Act: Transfer of input tax credit
- Section 53 Prohibition on issue of shares at discount – Companies Act 2013
- Section 53A of GST Act: Transfer of Certain Amounts
- Section 54 Issue of sweat equity shares – Companies Act 2013
- Section 54 of GST Act: Refund of tax
- Section 54 of Income Tax Act 1961
- Section 55 Issue and redemption of preference shares – Companies Act 2013
- Section 55 of GST Act: Refund in certain cases
- Section 56 of GST Act: Interest on delayed refunds
- Section 56 Transfer and transmission of securities – Companies Act 2013
- Section 57 of GST Act: Consumer Welfare Fund
- Section 57 Punishment for personation of shareholder – Companies Act 2013
- Section 58 of GST Act: Utilisation of Fund
- Section 58 Refusal of registration and appeal against refusal – Companies Act 2013
- Section 59 of GST Act: Self-assessment
- Section 59 Rectification of register of members – Companies Act 2013
- Section 6 Act to override memorandum, articles – Companies Act 2013
- Section 6 of GST Act: Proper Officer under GST
- Section 60 of GST Act: Provisional assessment
- Section 60 Publication of authorised, subscribed and paid-up capital – Companies Act 2013
- Section 61 of GST Act: Scrutiny of returns
- Section 61 Power of limited company to alter its share capital – Companies Act 2013
- Section 62 Further issue of share capital – Companies Act 2013
- Section 62 of GST Act: Assessment of non-filers of returns
- Section 63 Issue of bonus shares – Companies Act 2013
- Section 63 of GST Act: Assessment of non-filers of returns
- Section 64 Notice to be given to Registrar for alteration of share capital – Companies Act 2013
- Section 64 of GST Act: Assessment of non-filers of returns
- Section 65 of GST Act: Audit by tax authorities
- Section 65 Unlimited company to provide for reserve share capital on conversion into limited company – Companies Act 2013
- Section 66 of GST Act: Special audit
- Section 66 Reduction of share capital – Companies Act 2013
- Section 67 of GST Act: Power of inspection, search and seizure
- Section 67 Restrictions on purchase by company or giving of loans by it for purchase of its shares – Companies Act 2013
- Section 68 of GST Act: Inspection of goods in movement
- Section 68 Power of company to purchase its own securities – Companies Act 2013
- Section 69 of GST Act: Power to arrest
- Section 69 Transfer of certain sums to capital redemption reserve account – Companies Act 2013
- Section 7 Incorporation of company – Companies Act 2013
- Section 7 of GST Act: Scope of supply
- Section 70 of GST Act: Power to summon persons to give evidence and produce documents
- Section 70 of Income Tax Act 1961
- Section 70 Prohibition for buy-back in certain circumstances – Companies Act 2013
- Section 71 Debentures – Companies Act 2013
- Section 71 of GST Act: Access to business premises
- Section 71 of Income Tax Act 1961
- Section 72 of GST Act: Officers to assist proper officers
- Section 72 of Income Tax Act 1961
- Section 72 Power to nominate – Companies Act 2013
- Section 73 of GST Act: GST not paid or ITC Wrongly Availed
- Section 73 of Income Tax Act 1961
- Section 73 Prohibition on acceptance of deposits from public – Companies Act 2013
- Section 74 of GST Act: GST not paid or ITC wrongly availed by reason of fraud
- Section 74 of Income Tax Act 1961
- Section 74 Repayment of deposits, etc., accepted before commencement of this Act – Companies Act 2013
- Section 74A of GST Act: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25 onward
- Section 75 Damages for fraud – Companies Act 2013
- Section 75 of GST Act: Determination of tax
- Section 76 Acceptance of deposits from public by certain companies – Companies Act 2013
- Section 76 of GST Act: Tax collected but not paid to Government
- Section 76A Punishment for contravention of section 73 or section 76 – Companies Act 2013
- Section 77 Duty to register charges – Companies Act 2013
- Section 77 of GST Act: GST wrongfully collected and paid to CG or SG
- Section 78 Application for registration of charge – Companies Act 2013
- Section 78 of GST Act: Initiation of recovery proceedings
- Section 78 of Income Tax Act 1961
- Section 79 of GST Act: Recovery of tax
- Section 79 of Income Tax Act 1961
- Section 79 Section 77 to apply in certain matters – Companies Act 2013
- Section 8 Formation of companies with charitable objects – Companies Act 2013
- Section 8 of CGST Act: Tax Liability on Composite and Mixed Supplies Explained by AUBSP
- Section 8 of GST Act: Tax liability on composite and mixed supplies
- Section 80 Date of notice of charge – Companies Act 2013
- Section 80 of GST Act: Payment of tax and other amount in instalments
- Section 80 of Income Tax Act 1961
- Section 81 of GST Act: Transfer of property to be void in certain cases
- Section 81 Register of charges to be kept by Registrar – Companies Act 2013
- Section 82 Company to report satisfaction of charge – Companies Act 2013
- Section 82 of GST Act: Tax to be first charge on property
- Section 83 of GST Act: Provisional attachment to protect revenue in certain cases
- Section 83 Power of Registrar to make entries of satisfaction and release in absence of intimation from company – Companies Act 2013
- Section 84 Intimation of appointment of receiver or manager – Companies Act 2013
- Section 84 of GST Act: Continuation and validation of certain recovery proceedings
- Section 85 Company’s register of charges – Companies Act 2013
- Section 85 of GST Act: Liability in case of transfer of business
- Section 86 of GST Act: Liability of agent and principal
- Section 86 of Income Tax Act 1961
- Section 86 Punishment for contravention – Companies Act 2013
- Section 87 of GST Act: Liability in case of amalgamation or merger of companies
- Section 87 of Income Tax Act 1961
- Section 87 Rectification by Central Government in register of charges – Companies Act 2013
- Section 88 of GST Act: Liability in case of company in liquidation
- Section 88 Register of members – Companies Act 2013
- Section 89 Declaration in respect of beneficial interest in any share – Companies Act 2013
- Section 89 of GST Act: Liability of directors of private company
- Section 89 of Income Tax Act 1961
- Section 9 Effect of registration – Companies Act 2013
- Section 9 of GST Act: Levy and collection
- Section 90 of GST Act: Liability of partners of firm to pay tax
- Section 90 of Income Tax Act 1961
- Section 90 Register of significant beneficial owners in a company – Companies Act 2013
- Section 91 of GST Act: Liability of guardians, trustees, etc.
- Section 91 of Income Tax Act 1961
- Section 91 Power to close register of members or debenture holders or other security holders – Companies Act 2013
- Section 92 Annual return – Companies Act 2013
- Section 92 of GST Act: Liability of Court of Wards, etc.
- Section 92 of Income Tax Act 1961
- Section 93 of GST Act: Special provisions to pay tax, interest or penalty
- Section 93 of Income Tax Act 1961
- Section 94 of GST Act: Liability in other cases
- Section 94 of Income Tax Act 1961
- Section 94 Place of keeping and inspection of registers, returns – Companies Act 2013
- Section 95 of GST Act: Definitions of Advance Ruling
- Section 95 of Income Tax Act 1961
- Section 95 Registers to be evidence – Companies Act 2013
- Section 96 Annual general meeting – Companies Act 2013
- Section 96 of GST Act: Authority for advance ruling
- Section 96 of Income Tax Act 1961
- Section 97 of GST Act: Application for advance ruling
- Section 97 of Income Tax Act 1961
- Section 97 Power of Tribunal to call annual general meeting – Companies Act 2013
- Section 98 of GST Act: Procedure on receipt of application
- Section 98 of Income Tax Act 1961
- Section 98 Power of Tribunal to call meetings of members – Companies Act 2013
- Section 99 of GST Act: Appellate Authority for Advance Ruling
- Section 99 of Income Tax Act 1961
- Section 99 Punishment for default in complying with provisions of sections 96 to 98 – Companies Act 2013
- Section-wise Comparison between Income Tax Act 2025 and Income Tax Act 1961
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