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October 2, 2026   Notifications Central Excise
Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
October 2, 2026   Notifications Labour laws
Revised wage ceiling extends pension scheme membership to eligible provident fund members previously outside the scheme.
October 2, 2026   Notifications Labour laws
ESIC coverage expands across designated Madhya Pradesh districts, making employer-employee contributions payable and extending statutory insurance benefits.
October 2, 2026   Notifications DGFT
Minimum import price for Sulfadiazine API continues, preserving existing CIF-based import conditions for a further prescribed period.
October 2, 2026   Notifications Income Tax
Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance.
October 2, 2026   Notifications Income Tax
Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
October 2, 2026   Notifications Income Tax
Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
October 2, 2026   Circulars DGFT
Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.
October 2, 2026   Circulars SEBI
Investor awareness messaging becomes mandatory on broker websites and trading apps, alongside risk disclosures under phased implementation.
October 1, 2026   Notifications Income Tax
Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
October 1, 2026   Notifications DGFT
Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
October 1, 2026   Notifications DGFT
RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruptions.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.
October 1, 2026   Case Laws GST
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
October 1, 2026   Case Laws GST
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
October 1, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.

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Home › Highlights › Income Tax › 2014 › May, 2014 › This
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Income Tax

Withholding of Tax u/s 195 of the Act – Purchase of equity s...

Equity Share Purchase Subject to Withholding Tax u/s 195; LTCG Benefits Apply on Sale Per Section 112(1) Proviso.

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Income Tax May 20, 2014 Case Laws AAR
Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on sale of equity shares - AAR
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