Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
This notification lays down the procedure for making a declaration and furnishing an undertaking in Form-1 u/r 4 of The Direct Tax Vivad Se Vishwas Rules, 2024. All declarants filing under sub-section (1) of section 91 of the scheme are required to file Form-1 online on the e-Filing portal. The form must be verified per section 140 of the Income Tax Act, 1961, and submitted electronically under digital signature or electronic verification code. The notification outlines the steps for preparation, submission, viewing, and submission to the designated authority of Form-1. It also references previous notifications regarding electronic verification codes. The notification is effective immediately.
This notification lays down the procedure for making a declaration and furnishing an undertaking in Form-1 u/r 4 of The Direct Tax Vivad Se Vishwas Rules, 2024. All declarants filing under sub-section (1) of section 91 of the scheme are required to file Form-1 online on the e-Filing portal. The form must be verified per section 140 of the Income Tax Act, 1961, and submitted electronically under digital signature or electronic verification code. The notification outlines the steps for preparation, submission, viewing, and submission to the designated authority of Form-1. It also references previous notifications regarding electronic verification codes. The notification is effective immediately.
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