Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
ICEGATE, ECCS and the ACES-GST portal, together with their databases and dependencies, are treated as protected systems, so access is limited to persons authorised in writing. The order requires exclusive personal control of user IDs, passwords and second factors; prohibits writing, storing or transmitting credentials insecurely; bans sharing of passwords and OTPs with anyone, including support staff or vendors; and requires immediate reporting of any request or suspected compromise. Passwords must be changed every ninety days and on disclosure risk, transfer or return from leave, while workstations must not remain logged in unattended. Breach may attract action under the Information Technology Act, BNS, Customs Act and service conduct rules.
ICEGATE, ECCS and the ACES-GST portal, together with their databases and dependencies, are treated as protected systems, so access is limited to persons authorised in writing. The order requires exclusive personal control of user IDs, passwords and second factors; prohibits writing, storing or transmitting credentials insecurely; bans sharing of passwords and OTPs with anyone, including support staff or vendors; and requires immediate reporting of any request or suspected compromise. Passwords must be changed every ninety days and on disclosure risk, transfer or return from leave, while workstations must not remain logged in unattended. Breach may attract action under the Information Technology Act, BNS, Customs Act and service conduct rules.
Note: It is a system-generated summary and is for quick reference only.