Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The Companies (Registration Offices and Fees) Amendment Rules, 2026 substitute the fee schedule for filing Form DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing within the prescribed timeline attracts no fee, while late filing or filing for DIN reactivation attracts a fee of Rs. 5,000. Re-filing DIR-3 KYC Web for changes under Rule 12A(2) attracts Rs. 500 for each filing. The amendment comes into force on publication in the Official Gazette.
The Companies (Registration Offices and Fees) Amendment Rules, 2026 substitute the fee schedule for filing Form DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing within the prescribed timeline attracts no fee, while late filing or filing for DIN reactivation attracts a fee of Rs. 5,000. Re-filing DIR-3 KYC Web for changes under Rule 12A(2) attracts Rs. 500 for each filing. The amendment comes into force on publication in the Official Gazette.
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