Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
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TaxTMI 
TaxTMI 
of 4921 
