SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Approval is granted to the University of Hyderabad as an institution for scientific research under the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 conditions, filing the annual statement in Form 15 with the prescribed income-tax systems authority by 31 May after the relevant tax year, and issuing donors a certificate in Form 16 stating the donation amount.
Approval is granted to the University of Hyderabad as an institution for scientific research under the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 conditions, filing the annual statement in Form 15 with the prescribed income-tax systems authority by 31 May after the relevant tax year, and issuing donors a certificate in Form 16 stating the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
