Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
CBDT condones the delay in electronically filing Form No. 10AB for approval under clause (ii) of the first proviso to section 80G(5) where the form was furnished between 01.10.2025 and 31.03.2026, and authorises the jurisdictional Principal Commissioner or Commissioner to decide such applications on merits by 31.12.2026. Applications already rejected only because they were filed after 30.09.2025 are deemed to have had the delay condoned and must also be disposed of on merits by that date. The circular does not create any automatic entitlement to approval.
CBDT condones the delay in electronically filing Form No. 10AB for approval under clause (ii) of the first proviso to section 80G(5) where the form was furnished between 01.10.2025 and 31.03.2026, and authorises the jurisdictional Principal Commissioner or Commissioner to decide such applications on merits by 31.12.2026. Applications already rejected only because they were filed after 30.09.2025 are deemed to have had the delay condoned and must also be disposed of on merits by that date. The circular does not create any automatic entitlement to approval.
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