Q. Whether these services will be covered under Management services u/s 144 of the Companies Act, 2013?

Question

Whether these services will be covered under Management services u/s 144 of the Companies Act, 2013? NFRA in one of its AQR report interpreted Management Services as “services performed by the statutory auditor” for the management, either (a) in the form of doing actions/functions that would otherwise have to be done/undertaken by the management; or (b) providing any kind of support (inclusive of analysis, research, advice etc.) that is required by the management for the performance of those actions/functions. Can GST return filling, TDS return filling can be said as the activities required to be done/undertaken by the management?

related to an answer for: CAN A STATUTORY AUDITOR OF A COMPANY RENDER THE FOLLOWING SERVICES TO THE COMPANY1) ITR FILING 2)TDS FILING 3)GST RETURNS FILING

Answer 1

Dear Sir, you may like to refer my answer in your original question. Accordingly, since NFRA's jurisdiction is on certain public interest entities, respective part of my answer would become applicable in such cases. Still, if you have any particular query or situation to handle, you may contact me. Thanks!