Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4934 
