Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The notification amends the Income-tax Rules, 1962 by modifying Form No. 10A and Form No. 10AB related to registration u/ss 12A and 80G of the Income-tax Act, 1961. Key changes include omitting references to section 10(23C), revising declaration statements, updating document requirements for registration u/s code 02 (sub-clause (vi) of clause (ac) of sub-section (1) of section 12A), removing document requirements for certain section codes, and simplifying affidavit requirements. The amendments aim to streamline the registration process for trusts, societies, and non-profit companies seeking tax exemptions under the specified provisions.
The notification amends the Income-tax Rules, 1962 by modifying Form No. 10A and Form No. 10AB related to registration u/ss 12A and 80G of the Income-tax Act, 1961. Key changes include omitting references to section 10(23C), revising declaration statements, updating document requirements for registration u/s code 02 (sub-clause (vi) of clause (ac) of sub-section (1) of section 12A), removing document requirements for certain section codes, and simplifying affidavit requirements. The amendments aim to streamline the registration process for trusts, societies, and non-profit companies seeking tax exemptions under the specified provisions.
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