Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The Central Government approves Tea Research Association, Kolkata as a research association for scientific research under section 35(1)(ii) read with Rules 5C and 5D. The approval applies for assessment years 2027-28 to 2031-32, subject to compliance with Rule 5D, filing the annual statement in Form 10BD under section 35(1A) and Rule 18AB by 31 May following the financial year, and issuing donors a Form 10BE certificate within the prescribed time. The association may also file a correction statement to rectify, add, delete or update information already furnished.
The Central Government approves Tea Research Association, Kolkata as a research association for scientific research under section 35(1)(ii) read with Rules 5C and 5D. The approval applies for assessment years 2027-28 to 2031-32, subject to compliance with Rule 5D, filing the annual statement in Form 10BD under section 35(1A) and Rule 18AB by 31 May following the financial year, and issuing donors a Form 10BE certificate within the prescribed time. The association may also file a correction statement to rectify, add, delete or update information already furnished.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
