Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
CBDT issued Notification No. 41/2025 amending Income-tax Rules, 1962, introducing revised ITR-3 Form for Assessment Year 2025-26. The amendment, effective from 1st April 2025, modifies Appendix II by substituting the existing ITR-3 Form with a new version. The notification was issued under sections 139 and 295 of Income-tax Act, 1961, with an explanatory memorandum certifying no adverse impact on taxpayers. The amendment was published by the Under Secretary of Tax Policy and Legislation, providing procedural updates for income tax filing requirements.
CBDT issued Notification No. 41/2025 amending Income-tax Rules, 1962, introducing revised ITR-3 Form for Assessment Year 2025-26. The amendment, effective from 1st April 2025, modifies Appendix II by substituting the existing ITR-3 Form with a new version. The notification was issued under sections 139 and 295 of Income-tax Act, 1961, with an explanatory memorandum certifying no adverse impact on taxpayers. The amendment was published by the Under Secretary of Tax Policy and Legislation, providing procedural updates for income tax filing requirements.
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