Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The Notification specifies Forms from Appendix-II of the Income Tax Rules 1962 to be filed electronically u/r 131. Forms like 3CN, 3CS, 3CEC, 3CEFB, 59, and 59A must be submitted electronically and verified as per Rule 131(1). Effective from 27th June 2024, this directive is issued by the Director General of Income Tax (Systems) with Board approval. The listed Forms cover various applications related to affordable housing projects, semiconductor units, pre-filing meetings, Safe Harbour opt-ins, and approvals for public company issues and mutual funds investing in public companies.
The Notification specifies Forms from Appendix-II of the Income Tax Rules 1962 to be filed electronically u/r 131. Forms like 3CN, 3CS, 3CEC, 3CEFB, 59, and 59A must be submitted electronically and verified as per Rule 131(1). Effective from 27th June 2024, this directive is issued by the Director General of Income Tax (Systems) with Board approval. The listed Forms cover various applications related to affordable housing projects, semiconductor units, pre-filing meetings, Safe Harbour opt-ins, and approvals for public company issues and mutual funds investing in public companies.
Note: It is a system-generated summary and is for quick reference only.