Real estate insolvency rules require project-wise accounts, independent completion assessments and specific safeguards for allottees in resolution pla...
Non-profit merger conditions require matching registration status, transfer of obligations, audited accounts and electronic notification within the pr...
Registered concessionaires supplying road or highway operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay central tax on amounts charged or debited from the escrow account towards those expenses, in the tax period of the charge or debit. The concession agreement must grant exclusive toll collection and appropriation rights, require operation and maintenance during the concession period, and require an upfront concession fee. The concessioning authority may be a government, local authority, governmental authority or government entity. The procedure takes effect on 1 November 2026.
Registered concessionaires supplying road or highway operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay central tax on amounts charged or debited from the escrow account towards those expenses, in the tax period of the charge or debit. The concession agreement must grant exclusive toll collection and appropriation rights, require operation and maintenance during the concession period, and require an upfront concession fee. The concessioning authority may be a government, local authority, governmental authority or government entity. The procedure takes effect on 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
