Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Implementation of the ETF norms on base price, price bands, pre-open session call auction and close-out procedures is deferred from 1 September 2026 to 7 September 2026. All substantive requirements under the earlier circular remain unchanged. Market infrastructure institutions must establish the necessary systems, amend relevant bye-laws, rules and regulations where required, and communicate the revised implementation timeline and provisions to market participants, including investors, through their websites.
Implementation of the ETF norms on base price, price bands, pre-open session call auction and close-out procedures is deferred from 1 September 2026 to 7 September 2026. All substantive requirements under the earlier circular remain unchanged. Market infrastructure institutions must establish the necessary systems, amend relevant bye-laws, rules and regulations where required, and communicate the revised implementation timeline and provisions to market participants, including investors, through their websites.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
