Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
Voluntary Health Services, Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, enabling the specified tax treatment for donations. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued Scientific and Industrial Research Organization approval for each relevant year. The institution must comply with prescribed rules, submit an annual donation statement in Form No. 15 by the required deadline, and issue donors Form No. 16 certificates stating the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
