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    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...
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    Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
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    Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
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    October 1, 2026   Notifications Income Tax
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
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    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 g...
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    October 1, 2026   Case Laws GST
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    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
    October 1, 2026   Case Laws GST
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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.
October 1, 2026   Case Laws GST
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
October 1, 2026   Case Laws GST
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.

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Home › Highlights › Income Tax › 2019 › October, 2019 › This
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Income Tax

Addition u/s 68/69A - As per the scheme of presumptive taxation...

Business Income Under Presumptive Taxation: 5% Rate on Cash Deposits Applies to Sections 68 and 69A Unexplained Income.

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Income Tax October 10, 2019 Case Laws AT
Addition u/s 68/69A - As per the scheme of presumptive taxation provided u/s 44AF the estimated business income from aggregate cash deposits / turnover works by applying 5% thereon. The estimated income from the cash deposits in the bank is thus requires to be restricted to the aforesaid amount.
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