Section 3(1)(j) in Companies (Registered Valuers and Valuation) Rules, 2017

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Union of India - Subsection

Section 3(1)(j) in Companies (Registered Valuers and Valuation) Rules, 2017

(j)has not been levied a penalty under section 271J of Income-tax Act, 1961 (43 of 1961) and time limit for filing appeal before Commissioner of Income-tax (Appeals) or Income-tax Appellate Tribunal, as the case may be has expired, or such penalty has been confirmed by Income-tax Appellate Tribunal, and five years have not elapsed after levy of such penalty; and

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Union of India - Subsection

Section 3(1)(j) in Companies (Registered Valuers and Valuation) Rules, 2017