Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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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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