Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Depositories must file SFT-2517 for demat-account transactions half-yearly through the prescribed SFTP process, with a signed and verified control statement, to support pre-filling of capital gains information. Transaction summaries must cover user-initiated debits, identify corresponding credits using the FIFO method, and determine estimated sale consideration and acquisition cost using prescribed weighted-average or end-of-day values. Assets must be classified as short- or long-term under specified holding periods; market-linked debentures and specified mutual funds are always short-term. Depositories must provide reported information to account holders for AIS reconciliation, correct or delete inaccurate data, and maintain information-security and archival procedures. Non-compliant data files are rejected or flagged for correction.
Depositories must file SFT-2517 for demat-account transactions half-yearly through the prescribed SFTP process, with a signed and verified control statement, to support pre-filling of capital gains information. Transaction summaries must cover user-initiated debits, identify corresponding credits using the FIFO method, and determine estimated sale consideration and acquisition cost using prescribed weighted-average or end-of-day values. Assets must be classified as short- or long-term under specified holding periods; market-linked debentures and specified mutual funds are always short-term. Depositories must provide reported information to account holders for AIS reconciliation, correct or delete inaccurate data, and maintain information-security and archival procedures. Non-compliant data files are rejected or flagged for correction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
