Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    August 22, 2026   CircularsCustoms
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    August 22, 2026   CircularsCustoms
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
    August 22, 2026   CircularsSEBI
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    August 22, 2026   CircularsSEBI
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    August 22, 2026   Case LawsGST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case LawsGST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case LawsGST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case LawsGST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case LawsGST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case LawsGST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case LawsGST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case LawsGST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case LawsGST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case LawsGST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case LawsGST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case LawsGST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    August 22, 2026   Case LawsGST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case LawsGST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case LawsGST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case LawsGST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    August 22, 2026   Circulars Customs
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    August 22, 2026   Circulars Customs
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
    August 22, 2026   Circulars SEBI
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    August 22, 2026   Circulars SEBI
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    August 22, 2026   Case Laws GST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case Laws GST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case Laws GST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case Laws GST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case Laws GST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case Laws GST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case Laws GST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case Laws GST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case Laws GST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case Laws GST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case Laws GST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case Laws GST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    August 22, 2026   Case Laws GST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case Laws GST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case Laws GST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case Laws GST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2016 › May, 2016 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      TDS u/s 194A on Interest - Interest on FD crated by the NOIDA -...

      Fixed Deposits by NOIDA Exempt from Tax Deduction at Source under Income Tax Act Section 194A(1.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxMay 13, 2016Case LawsHC
      TDS u/s 194A on Interest - Interest on FD crated by the NOIDA - The NOIDA has been constituted by the State Act and, therefore, entitled to exemption of payment of tax at source u/s 194-A(1) - HC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔