Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
    Arrest warrants against accused already on bail require prior summons unless circumstances justify coercive attendance measures.
    Continuing default and debt acknowledgment preserved limitation for the insolvency application after the revival scheme failed.
    Reasoned and proportionate FERA penalties require explained quantification after excluded contraventions and RBI write-offs, preventing disproportiona...
    Prolonged incarceration can outweigh PMLA bail restrictions where predicate-offence investigation remains incomplete and safeguards protect trial inte...
    Subsisting Scheduled Offence Required: PMLA summons fail when predicate prosecution is quashed for investigative jurisdictional defect.
    Provisional attachment in money laundering may rest on prima facie involvement and extend to equivalent-value property.
    Service-tax education exemptions depend on statutory conditions: PMKVY intermediary services remain taxable, while recognised degree-course education ...
    Free home delivery of ready-to-eat food constituted taxable catering service, but extended limitation and penalty failed without suppression.
    Rule 41 implementation directions remain outside appellate review, while mistaken service-tax payments attract compensatory interest from the original...
    Portable rechargeable lamp classification under Heading 8513 prevails, while disclosed tariff disputes bar extended limitation and penalties.
    Sole Proprietorship Liability: Cheque-dishonour complaints may proceed against proprietors without separately arraigning their trade concerns.
    Accredited investor mandate for existing Angel Funds receives extended compliance timeline while preserving existing investor holdings and restriction...
    Certificate of Origin API integration enables secure electronic applications, agreement-specific validation, certificate issuance and online authentic...
    Investor group disclosure exemption now covers FPIs investing only in Government Securities across both investment routes.
    GST appeal pre-deposit follows the law when adjudication begins, while factual penalty challenges belong before statutory appellate authorities.
    Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verific...
    GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
    Show cause notice limits bar adjudication from confirming demands beyond those proposed, requiring fresh adjudication without a new notice.
    Inverted duty refunds cover higher-taxed packing materials used for packaged tea despite an inapplicable GST rate-reduction circular.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Depositories must file SFT-2517 for demat-account transactions...

Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Income Tax September 14, 2026 Notifications
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.

Topics

Acts Income Tax