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...
TDS credit on compulsory-acquisition compensation is tied to the assessment year in which the deduction is reflected in Form 26AS. Tax deducted during FY 2022-23 and reflected for AY 2023-24 cannot be claimed for AY 2024-25. The procedure under section 155(20), Rule 134 and Form 71 does not alter that factual alignment; any entitlement for AY 2023-24 remains subject to independent adjudication.
TDS credit on compulsory-acquisition compensation is tied to the assessment year in which the deduction is reflected in Form 26AS. Tax deducted during FY 2022-23 and reflected for AY 2023-24 cannot be claimed for AY 2024-25. The procedure under section 155(20), Rule 134 and Form 71 does not alter that factual alignment; any entitlement for AY 2023-24 remains subject to independent adjudication.
Note: It is a system-generated summary and is for quick reference only.
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