Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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