Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations.
Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations.
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