Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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