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...
From 1 October 2026, employer and employee contributions become payable under the Code on Social Security, 2020 for establishments across Niwari and the entire areas of 24 previously partially implemented districts in Madhya Pradesh. Employees of those establishments will receive Employees' State Insurance Corporation benefits under Chapter IV, extending ESIC coverage throughout the specified district areas.
From 1 October 2026, employer and employee contributions become payable under the Code on Social Security, 2020 for establishments across Niwari and the entire areas of 24 previously partially implemented districts in Madhya Pradesh. Employees of those establishments will receive Employees' State Insurance Corporation benefits under Chapter IV, extending ESIC coverage throughout the specified district areas.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
