Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The Foreign Contribution (Regulation) Amendment Rules, 2023 require enhanced reporting in Form FC-4, including details of movable assets and immovable properties acquired from foreign contributions as of 31st March each financial year. These amendments empower the Central Government under the Foreign Contribution (Regulation) Act, 2010. The rules came into effect upon publication in the Official Gazette.
The Foreign Contribution (Regulation) Amendment Rules, 2023 require enhanced reporting in Form FC-4, including details of movable assets and immovable properties acquired from foreign contributions as of 31st March each financial year. These amendments empower the Central Government under the Foreign Contribution (Regulation) Act, 2010. The rules came into effect upon publication in the Official Gazette.
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