Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their Aadhaar number to designated income tax authorities. The amendment modifies Rule 114 of the Income-tax Rules, 1962, introducing a new sub-rule (5AA) requiring mandatory Aadhaar number intimation. The rules shall come into force upon publication in the Official Gazette, compelling compliance with the new Aadhaar disclosure requirement for PAN holders with pre-October 2024 Aadhaar application enrolment.
The Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their Aadhaar number to designated income tax authorities. The amendment modifies Rule 114 of the Income-tax Rules, 1962, introducing a new sub-rule (5AA) requiring mandatory Aadhaar number intimation. The rules shall come into force upon publication in the Official Gazette, compelling compliance with the new Aadhaar disclosure requirement for PAN holders with pre-October 2024 Aadhaar application enrolment.
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