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Settling the dust around “appointed date”

September 10, 2019[2019] 109 taxmann.com 81 (Article)
Over the years, it has been a constant endeavor of the government to simplify the provisions/ procedures under the existing corporate law framework in India to reduce litigation and to also improve sentiments of corporates and thereby enhance the country's rank globally in ease of doing business in the country. Another step in this direction is the recent clarification issued by the Ministry of Corporate Affairs (MCA) on interpretation of the term "Appointed Date" mentioned in any Scheme
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