Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The Central Government approved Public Health Foundation of India, Delhi as an institution for scientific research under the Income-tax Act, 2025 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 prescribed annual statement in Form 15 with the Director General of Income-tax (Systems) by 31 May following the year of receipt of donation, and issuing donors a certificate in Form 16.
The Central Government approved Public Health Foundation of India, Delhi as an institution for scientific research under the Income-tax Act, 2025 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 prescribed annual statement in Form 15 with the Director General of Income-tax (Systems) by 31 May following the year of receipt of donation, and issuing donors a certificate in Form 16.
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