Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
