Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Section 80C deduction omitted from an original return cannot be introduced through rectification of an intimation under section 143(1), because no such claim was made during return processing. Where evidence of an eligible fixed-deposit investment is available, the taxpayer may instead seek condonation to file a revised return and make the deduction claim in that return in accordance with law. The rectification claim remains unavailable, while the revised-return route is preserved subject to condonation.
Section 80C deduction omitted from an original return cannot be introduced through rectification of an intimation under section 143(1), because no such claim was made during return processing. Where evidence of an eligible fixed-deposit investment is available, the taxpayer may instead seek condonation to file a revised return and make the deduction claim in that return in accordance with law. The rectification claim remains unavailable, while the revised-return route is preserved subject to condonation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
