Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
CCFS-2026 has been extended to 31 August 2026, giving companies additional time to complete pending statutory filings under the scheme. The extension was granted because data centre capacity enhancement and restoration work was underway after a fire incident on 5 June 2026. The earlier validity period had been up to 15 July 2026, and the circular simply prolongs the scheme's operative window for compliance completion.
CCFS-2026 has been extended to 31 August 2026, giving companies additional time to complete pending statutory filings under the scheme. The extension was granted because data centre capacity enhancement and restoration work was underway after a fire incident on 5 June 2026. The earlier validity period had been up to 15 July 2026, and the circular simply prolongs the scheme's operative window for compliance completion.
Note: It is a system-generated summary and is for quick reference only.