Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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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