Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The Central Board of Direct Taxes, u/s 119 of the Income-tax Act, 1961, extended the due date for filing Form No. 10A to 31.08.2021, 31.03.2022, 25.11.2022, and 30.09.2023 through Circulars. Requests for condoning delays were received, leading to an extension for filing Form No. 10A to 30.06.2024. Similarly, the due date for Form No. 10AB was extended to 30.09.2022 and further to 30.09.2023. Pending applications under specific sections were addressed, allowing for valid applications and fresh submissions. Trusts failing to file Form No. 10A for AY 2022-23 can opt for provisional registration and later apply as existing entities by 30.06.2024.
The Central Board of Direct Taxes, u/s 119 of the Income-tax Act, 1961, extended the due date for filing Form No. 10A to 31.08.2021, 31.03.2022, 25.11.2022, and 30.09.2023 through Circulars. Requests for condoning delays were received, leading to an extension for filing Form No. 10A to 30.06.2024. Similarly, the due date for Form No. 10AB was extended to 30.09.2022 and further to 30.09.2023. Pending applications under specific sections were addressed, allowing for valid applications and fresh submissions. Trusts failing to file Form No. 10A for AY 2022-23 can opt for provisional registration and later apply as existing entities by 30.06.2024.
Note: It is a system-generated summary and is for quick reference only.