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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Shareholding disclosure requirements: unlisted foreign companies need not furnish Schedule SH-1 shareholding details in ITR filings.</h1> The clarification states that the requirement to furnish shareholding details in Schedule SH-1 of the ITR 6 for unlisted companies does not apply to unlisted foreign companies; taxpayers that are unlisted foreign companies are not required to provide those shareholding details when filing the ITR 6.

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