Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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...
Reporting persons or entities receiving Form No. 97 declarations for transactions covered by rule 159 must furnish Form No. 98 electronically by 31 October for declarations received by 30 September and by 30 April of the following financial year for declarations received by 31 March. They must register on the Reporting Portal, obtain an ITDREIN, and upload digitally signed statements through the principal officer's credentials. Existing Form No. 61 registrants may use their existing ITDREIN and principal officer. Inaccuracies and Data Quality Report defects require correction statements, while inadvertently filed reports may be removed through deletion statements. Entities must maintain information-security, archival and retrieval procedures. The procedure applies from 15 September 2026; earlier-year reporting remains under Form No. 61.
Reporting persons or entities receiving Form No. 97 declarations for transactions covered by rule 159 must furnish Form No. 98 electronically by 31 October for declarations received by 30 September and by 30 April of the following financial year for declarations received by 31 March. They must register on the Reporting Portal, obtain an ITDREIN, and upload digitally signed statements through the principal officer's credentials. Existing Form No. 61 registrants may use their existing ITDREIN and principal officer. Inaccuracies and Data Quality Report defects require correction statements, while inadvertently filed reports may be removed through deletion statements. Entities must maintain information-security, archival and retrieval procedures. The procedure applies from 15 September 2026; earlier-year reporting remains under Form No. 61.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
