Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
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