Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
