Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
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