Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Form ITR-BN is inserted in Appendix IV for filing block-period returns under the Income-tax Rules, 2026. The amendment applies to searches initiated or requisitions made on or after 1 April 2026 and is deemed effective from that date. The form requires a verified declaration by the competent person and provides for Tax Years Y6 to Y1, Y0 and, where applicable, Y+1. It prescribes the block-period treatment for other persons, permits provisional figures for specified unaudited periods without treating them as regular returns, and requires such income to be included in the relevant regular return. Undisclosed income from specified international or domestic transactions for part tax years is excluded from the block return.
Form ITR-BN is inserted in Appendix IV for filing block-period returns under the Income-tax Rules, 2026. The amendment applies to searches initiated or requisitions made on or after 1 April 2026 and is deemed effective from that date. The form requires a verified declaration by the competent person and provides for Tax Years Y6 to Y1, Y0 and, where applicable, Y+1. It prescribes the block-period treatment for other persons, permits provisional figures for specified unaudited periods without treating them as regular returns, and requires such income to be included in the relevant regular return. Undisclosed income from specified international or domestic transactions for part tax years is excluded from the block return.
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