Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Notification No. 161/2025 amends the Capital Gains Accounts Scheme, 1988, effective from its publication in the Official Gazette. It extends the Scheme's applicability to section 54GA of the Income-tax Act and expands the definition of "Deposit Office" to include authorised branches of banking companies. The amendment formally recognises multiple electronic modes of payment (including cards, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay) for making deposits, and clarifies that the effective date of deposit is the date of receipt of cheque, draft or electronic payment by the deposit office. It also permits electronic statements of account, mandates electronic closure of accounts using digital signature or electronic verification code from 1 April 2027, and prescribes system-based procedures for Forms A, C, G and H.
Notification No. 161/2025 amends the Capital Gains Accounts Scheme, 1988, effective from its publication in the Official Gazette. It extends the Scheme's applicability to section 54GA of the Income-tax Act and expands the definition of "Deposit Office" to include authorised branches of banking companies. The amendment formally recognises multiple electronic modes of payment (including cards, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay) for making deposits, and clarifies that the effective date of deposit is the date of receipt of cheque, draft or electronic payment by the deposit office. It also permits electronic statements of account, mandates electronic closure of accounts using digital signature or electronic verification code from 1 April 2027, and prescribes system-based procedures for Forms A, C, G and H.
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