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Notification of mca would be applicable from back date.

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RACHANA DAGA (Querist)
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23 July 2015 Whether every notification of mca would be applicable from back date if nothing stated clearly in notification. For example on 5th June notification came, that holding/subsidiary/associate shall not be treated as Related party , whether this effect would apply to march 2015 balance sheet?

Pratik Shah

Pratik Shah (Expert)
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23 July 2015 No, it can not be made effective on retrospective basis, unless specifically mentioned in it.

In case of example given by you, it should not take effect back dated. It would be effective only after 05th June, 2015.

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