Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Central Government introduced Unified Pension Scheme as an optional component under National Pension System (NPS) effective April 1, 2025. The scheme provides assured payout of 50% of last 12 months' average basic pay after 25 years qualifying service, with minimum guaranteed payout of Rs.10,000 monthly after 10 years service. Employee contribution is 10% of basic pay plus DA, matched by Government, with additional 8.5% Government contribution to pool corpus. Scheme includes family pension at 60% for legal spouse, dearness relief, and lump sum payment at superannuation. Existing NPS employees can opt for UPS with transfer of corpus. PFRDA will regulate individual corpus investments while Government controls pool corpus investments. Once exercised, option is final and irreversible.
Central Government introduced Unified Pension Scheme as an optional component under National Pension System (NPS) effective April 1, 2025. The scheme provides assured payout of 50% of last 12 months' average basic pay after 25 years qualifying service, with minimum guaranteed payout of Rs.10,000 monthly after 10 years service. Employee contribution is 10% of basic pay plus DA, matched by Government, with additional 8.5% Government contribution to pool corpus. Scheme includes family pension at 60% for legal spouse, dearness relief, and lump sum payment at superannuation. Existing NPS employees can opt for UPS with transfer of corpus. PFRDA will regulate individual corpus investments while Government controls pool corpus investments. Once exercised, option is final and irreversible.
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