Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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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