Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and Medium Enterprises Development Act, 2006. It inserts additional language after the mention of the year 2006, specifying that any amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961, must be disclosed. - Originally the notification proposes to modify the clause 26 of the Form 3CD. Now through corrigenda clause 22 is modified instead of 26
The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and Medium Enterprises Development Act, 2006. It inserts additional language after the mention of the year 2006, specifying that any amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961, must be disclosed. - Originally the notification proposes to modify the clause 26 of the Form 3CD. Now through corrigenda clause 22 is modified instead of 26
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