Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
The Central Government has permitted Bima Sugam India Federation to perform Aadhaar-based authentication for the purposes of section 11A of the Prevention of Money-laundering Act, 2002, after being satisfied that the entity will comply with the privacy and security standards under the Aadhaar Act. The permission was issued following consultation with the Unique Identification Authority of India and the Insurance Regulatory and Development Authority of India, and enables the entity to carry out authentication within the stated statutory framework.
The Central Government has permitted Bima Sugam India Federation to perform Aadhaar-based authentication for the purposes of section 11A of the Prevention of Money-laundering Act, 2002, after being satisfied that the entity will comply with the privacy and security standards under the Aadhaar Act. The permission was issued following consultation with the Unique Identification Authority of India and the Insurance Regulatory and Development Authority of India, and enables the entity to carry out authentication within the stated statutory framework.
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