Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
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The Foreign Contribution (Regulation) Amendment Rules, 2026 expand the definition of "key functionary" and replace multiple references to office bearers or governing-body members with that term across registration and reporting forms. They require registration to state specific purposes and States or Union territories, require new or existing associations to align their registration with the prescribed purpose list, and impose an additional fee for multiple States or purposes. The rules also restrict registration where foreign nationals, other than those of Indian origin, are key functionaries unless specially permitted, require 75% utilisation before release of later instalments, prescribe a reasonable-activity threshold for cancellation and renewal, and expand disclosure, activity-reporting, publication, donor, and scope-change requirements in the prescribed forms.
The Foreign Contribution (Regulation) Amendment Rules, 2026 expand the definition of "key functionary" and replace multiple references to office bearers or governing-body members with that term across registration and reporting forms. They require registration to state specific purposes and States or Union territories, require new or existing associations to align their registration with the prescribed purpose list, and impose an additional fee for multiple States or purposes. The rules also restrict registration where foreign nationals, other than those of Indian origin, are key functionaries unless specially permitted, require 75% utilisation before release of later instalments, prescribe a reasonable-activity threshold for cancellation and renewal, and expand disclosure, activity-reporting, publication, donor, and scope-change requirements in the prescribed forms.
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