Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Leases under one year exempt from registration and Section 230-A certificate; longer leases must comply.</h1> Lease agreements with a duration of less than one year do not require registration under the Income Tax Act, 1961, and consequently, a certificate under section 230-A is not necessary. However, leases exceeding one year in duration are not exempt from registration and must obtain a certificate under section 230-A of the Act.
TaxTMI 
TaxTMI 
