Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Every aircraft operator must transfer passenger name record information no later than twenty-four hours before scheduled departure time. The Passenger Name Record Information Regulations, 2022 have been amended to reflect this change, mandating the transfer of such information within the specified timeframe. The amendment has been issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, and shall come into force upon publication in the Official Gazette.
Every aircraft operator must transfer passenger name record information no later than twenty-four hours before scheduled departure time. The Passenger Name Record Information Regulations, 2022 have been amended to reflect this change, mandating the transfer of such information within the specified timeframe. The amendment has been issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, and shall come into force upon publication in the Official Gazette.
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