Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
