Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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