Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
Note: It is a system-generated summary and is for quick reference only.
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