Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax deductions on the transfer of virtual digital assets, for the financial year 2022-23. This extension applies to deductions made from 01 July 2022 to 28 February 2023, due to the unavailability of the form, with waivers for certain fees and interest up to 30 May 2023.
Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax deductions on the transfer of virtual digital assets, for the financial year 2022-23. This extension applies to deductions made from 01 July 2022 to 28 February 2023, due to the unavailability of the form, with waivers for certain fees and interest up to 30 May 2023.
Note: It is a system-generated summary and is for quick reference only.