Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
UPASI Tea Research Foundation is approved as an 'Other Institution' for scientific research purposes under the Income-tax Act, enabling the specified donation-related tax treatment. The approval applies for tax years 2026-2027 to 2030-2031 and remains conditional on the foundation retaining Scientific and Industrial Research Organization approval throughout each relevant tax year. It must also comply with prescribed conditions, submit an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with Form No. 16 certificates stating the donation amount.
UPASI Tea Research Foundation is approved as an 'Other Institution' for scientific research purposes under the Income-tax Act, enabling the specified donation-related tax treatment. The approval applies for tax years 2026-2027 to 2030-2031 and remains conditional on the foundation retaining Scientific and Industrial Research Organization approval throughout each relevant tax year. It must also comply with prescribed conditions, submit an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with Form No. 16 certificates stating the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
