Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
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 4883 
