Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
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Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
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