Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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No deduction of tax shall be made u/s 194Q of the IT Act 1961 by a buyer on purchase of goods from an International Financial Services Centre Unit seller, subject to conditions: seller furnishing statement-cum-declaration in prescribed form for 10 consecutive assessment years opted for section 80LA deduction; buyer not deducting tax after receiving form and furnishing payment details in tax statement. Relaxation available only for declared years. Definitions of seller, buyer, IFSC, Unit provided. DGIT(Systems) to prescribe procedures and formats.
No deduction of tax shall be made u/s 194Q of the IT Act 1961 by a buyer on purchase of goods from an International Financial Services Centre Unit seller, subject to conditions: seller furnishing statement-cum-declaration in prescribed form for 10 consecutive assessment years opted for section 80LA deduction; buyer not deducting tax after receiving form and furnishing payment details in tax statement. Relaxation available only for declared years. Definitions of seller, buyer, IFSC, Unit provided. DGIT(Systems) to prescribe procedures and formats.
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