Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The India-Japan Memorandum of Understanding for assistance in collection of taxes under Article 26A is notified for effect in India. The memorandum, signed at Tokyo and New Delhi in 2025, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, namely 8 July 2025. The notification gives effect in the Union of India to all provisions of the memorandum as set out in the annexure, thereby operationalising the agreed framework for tax-collection assistance between the two countries.
The India-Japan Memorandum of Understanding for assistance in collection of taxes under Article 26A is notified for effect in India. The memorandum, signed at Tokyo and New Delhi in 2025, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, namely 8 July 2025. The notification gives effect in the Union of India to all provisions of the memorandum as set out in the annexure, thereby operationalising the agreed framework for tax-collection assistance between the two countries.
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