Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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