Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Page of 4920
Press 'Enter' after typing page number.
61 to 80 of 98394 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Central Government has amended the Foreign Contribution (Regulation) Rules, 2011 to allow associations to carry forward unspent allowable administrative expenses to the succeeding financial year with reasons mentioned in Form FC-4. Form FC-4 has been amended to include details for carrying forward unspent administrative expenses and certificate from Chartered Accountant regarding violations of FCRA, 2010. The amendments aim to provide flexibility in utilization of administrative expenses by associations and enhance compliance monitoring.
The Central Government has amended the Foreign Contribution (Regulation) Rules, 2011 to allow associations to carry forward unspent allowable administrative expenses to the succeeding financial year with reasons mentioned in Form FC-4. Form FC-4 has been amended to include details for carrying forward unspent administrative expenses and certificate from Chartered Accountant regarding violations of FCRA, 2010. The amendments aim to provide flexibility in utilization of administrative expenses by associations and enhance compliance monitoring.
Note: It is a system-generated summary and is for quick reference only.