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 has issued Notification No. 43/2025 amending the Income-tax Rules, 1962, specifically notifying the ITR-2 Form for Assessment Year 2025-26. The amendment, effective from 1st April 2025, substitutes the existing Form ITR-2 in Appendix-II of the Income-tax Rules. The notification, issued under sections 139 and 295 of the Income-tax Act, 1961, was signed by the Under Secretary of Tax Policy and Legislation, with an explanatory memorandum certifying no adverse impact on taxpayers from the retrospective implementation.
CBDT has issued Notification No. 43/2025 amending the Income-tax Rules, 1962, specifically notifying the ITR-2 Form for Assessment Year 2025-26. The amendment, effective from 1st April 2025, substitutes the existing Form ITR-2 in Appendix-II of the Income-tax Rules. The notification, issued under sections 139 and 295 of the Income-tax Act, 1961, was signed by the Under Secretary of Tax Policy and Legislation, with an explanatory memorandum certifying no adverse impact on taxpayers from the retrospective implementation.
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