Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The Income-tax Rules, 1962 were amended by a 2025 notification to modify rule 21AIA: sub-rule (4) is omitted and the Explanation is replaced so that "specified fund" is defined by reference to sub-clause (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act. The amendment takes effect on publication in the Official Gazette and forms part of the Twenty-Fourth Amendment to the Income-tax Rules.
The Income-tax Rules, 1962 were amended by a 2025 notification to modify rule 21AIA: sub-rule (4) is omitted and the Explanation is replaced so that "specified fund" is defined by reference to sub-clause (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act. The amendment takes effect on publication in the Official Gazette and forms part of the Twenty-Fourth Amendment to the Income-tax Rules.
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