SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Trusts or institutions not filing the application in certain cases - Trust or institutions under first or second regime shall have to apply for re-registration in case of failure such trust or institutions will become ineligible for any exemption thereunder and therefor they have to pay tax on accreted income on MMR basis u/s 115TD. Provisions of section 115TD has been amended as to provide for certain conditions for application for re-registration.
Trusts or institutions not filing the application in certain cases - Trust or institutions under first or second regime shall have to apply for re-registration in case of failure such trust or institutions will become ineligible for any exemption thereunder and therefor they have to pay tax on accreted income on MMR basis u/s 115TD. Provisions of section 115TD has been amended as to provide for certain conditions for application for re-registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
