Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
MHA issued directive regarding FCRA accounts management, emphasizing that NGOs/associations must maintain valid FCRA registration for receiving or utilizing foreign contributions. Any credit or debit transactions in FCRA accounts without valid registration, including expired or cancelled certificates, constitutes a violation of FCRA 2010. The directive clarifies that foreign contributions must be utilized exclusively for approved purposes as per Section 11. Organizations must renew certificates within six months before expiry under Section 16. Non-compliance with these provisions triggers penal action. The notice mandates strict adherence to FCRA 2010 rules, addressing concerns about unauthorized foreign contribution transactions by entities lacking valid registration status.
MHA issued directive regarding FCRA accounts management, emphasizing that NGOs/associations must maintain valid FCRA registration for receiving or utilizing foreign contributions. Any credit or debit transactions in FCRA accounts without valid registration, including expired or cancelled certificates, constitutes a violation of FCRA 2010. The directive clarifies that foreign contributions must be utilized exclusively for approved purposes as per Section 11. Organizations must renew certificates within six months before expiry under Section 16. Non-compliance with these provisions triggers penal action. The notice mandates strict adherence to FCRA 2010 rules, addressing concerns about unauthorized foreign contribution transactions by entities lacking valid registration status.
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