Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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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.
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