PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
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