Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
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