Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
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 4897 
