RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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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