PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
CBDT notified ITR-5 Form for Assessment Year 2025-26 through Income-tax (Fourteenth Amendment) Rules, 2025, effective from 1st April, 2025. The notification amends the Income-tax Rules, 1962 by substituting Form ITR-5 in Appendix-II. The amendment was issued under sections 139 and 295 of the Income-tax Act, 1961, with an explanatory memorandum certifying no adverse impact on taxpayers. The rules were published by the tax policy and legislation under secretary, with formal administrative implementation through standard governmental notification procedures.
CBDT notified ITR-5 Form for Assessment Year 2025-26 through Income-tax (Fourteenth Amendment) Rules, 2025, effective from 1st April, 2025. The notification amends the Income-tax Rules, 1962 by substituting Form ITR-5 in Appendix-II. The amendment was issued under sections 139 and 295 of the Income-tax Act, 1961, with an explanatory memorandum certifying no adverse impact on taxpayers. The rules were published by the tax policy and legislation under secretary, with formal administrative implementation through standard governmental notification procedures.
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