Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
A statutory amendment to Form GSTR-7 requires invoice-wise reporting of tax deducted at source (TDS); the portal functionality is now operational and invoice-level reporting is mandatory from the September 2025 tax period. All TDS deductors must prepare and furnish invoice-level details when filing Form GSTR-7 for returns from that period; the due date for the September 2025 return is 10 October 2025. Users encountering portal difficulties should submit grievances via the tax portal's self-service grievance mechanism with relevant details for resolution.
Note: It is a system-generated summary and is for quick reference only.