Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Effective 1 October 2026, the TDS compliance framework extends to consideration for transfer of immovable property where a resident individual or HUF must deduct tax under section 393(2). Rules 215, 218 and 219 now require the relevant TDS certificate, deposit and statement reporting for such transactions. Form 132 and Form 141 are amended to cover property transfers involving non-resident sellers and resident individual or HUF buyers. New Schedule E in Form 141 requires property, buyer, seller, consideration, instalment and tax-deduction details. Non-resident seller reporting requires contact details, overseas address, tax residency certificate and tax identification information, including where PAN is unavailable.
Effective 1 October 2026, the TDS compliance framework extends to consideration for transfer of immovable property where a resident individual or HUF must deduct tax under section 393(2). Rules 215, 218 and 219 now require the relevant TDS certificate, deposit and statement reporting for such transactions. Form 132 and Form 141 are amended to cover property transfers involving non-resident sellers and resident individual or HUF buyers. New Schedule E in Form 141 requires property, buyer, seller, consideration, instalment and tax-deduction details. Non-resident seller reporting requires contact details, overseas address, tax residency certificate and tax identification information, including where PAN is unavailable.
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