SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
