Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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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