Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The Income-tax (Fifth Amendment) Rules, 2024, introduced through this notification, come into effect from April 1, 2024. The key amendment highlighted in the notification revolves around the substitution of two forms within Appendix-II of the Income-tax Rules, 1962 i.e. Substitution of FORM ITR-V and Substitution of FORM ITR-Ack.
The Income-tax (Fifth Amendment) Rules, 2024, introduced through this notification, come into effect from April 1, 2024. The key amendment highlighted in the notification revolves around the substitution of two forms within Appendix-II of the Income-tax Rules, 1962 i.e. Substitution of FORM ITR-V and Substitution of FORM ITR-Ack.
Note: It is a system-generated summary and is for quick reference only.