Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
CBDT authorises the Director General of Income-tax (Systems), Delhi to upload AEOI information received under agreements referred to in sections 90 and 90A into the Annual Information Statement in Form 26AS. The order covers information for the periods 1 January 2022 to 31 December 2022, 1 January 2023 to 31 December 2023, and 1 January 2024 to 31 December 2024 if already in possession within 90 days of the order, and for 1 January 2025 to 31 December 2025 if received within 90 days from the end of the month of receipt. The Director General is also required to specify the procedures, formats and standards for such uploading.
CBDT authorises the Director General of Income-tax (Systems), Delhi to upload AEOI information received under agreements referred to in sections 90 and 90A into the Annual Information Statement in Form 26AS. The order covers information for the periods 1 January 2022 to 31 December 2022, 1 January 2023 to 31 December 2023, and 1 January 2024 to 31 December 2024 if already in possession within 90 days of the order, and for 1 January 2025 to 31 December 2025 if received within 90 days from the end of the month of receipt. The Director General is also required to specify the procedures, formats and standards for such uploading.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
