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...
The notification introduces the Income-tax (Nineteenth Amendment) Rules, 2025, amending the Income-tax Rules, 1962. The amendment replaces Form ITR-U in Appendix-II, creating a new updated return form for taxpayers to update their income within 48 months from the end of the relevant assessment year. The form allows taxpayers to correct previously filed returns, report additional income, and pay additional tax with varying penalty rates based on the timing of the updated return filing.
The notification introduces the Income-tax (Nineteenth Amendment) Rules, 2025, amending the Income-tax Rules, 1962. The amendment replaces Form ITR-U in Appendix-II, creating a new updated return form for taxpayers to update their income within 48 months from the end of the relevant assessment year. The form allows taxpayers to correct previously filed returns, report additional income, and pay additional tax with varying penalty rates based on the timing of the updated return filing.
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