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March 31, 2026
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Electronic audit report filing for registered non-profit organisations is mandatory, time-bound, and tied to exemption eligibility under the income-tax law.
Form 112 is the electronic audit report prescribed under section 348 of the Income-tax Act, 2025, for a registered non-profit organisation whose income exceeds the basic non-taxable limit. It must be filed annually through the e-filing portal, one month before the due date for the return of income, and cannot be edited after acknowledgment or filed offline. PAN is mandatory, and supporting documents include registration papers, audited financials, related forms, FCRA records, AIS, and TDS returns.
March 31, 2026
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Research-academia collaboration in cement and construction advances joint innovation, training, and sector-wide capacity building.
Strengthening research-academia collaboration in the cement and construction sector is pursued through a Memorandum of Understanding between the National Council for Cement and Building Materials and Delhi Technological University. The arrangement is directed toward joint research and innovation in cement and concrete technologies, along with training opportunities for students, professionals and other stakeholders. It also supports skill development and capacity building across the sector, with an emphasis on sharing technical knowledge, best practices and industry-relevant expertise.
March 31, 2026
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E-commerce export and courier trade reforms remove value caps, add Return to Origin processing, and simplify returns handling.
CBIC operationalised reforms for e-commerce exports and courier-based trade to improve ease of doing business, reduce logistics inefficiencies, and strengthen export competitiveness. The reforms remove the value cap on commercial courier export consignments, introduce a Return to Origin mechanism for uncleared or unclaimed imports after 15 days, and simplify re-import of returned or rejected goods through a risk-based approach and system-based processing.
March 31, 2026
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Amendment to accumulated income purpose through Form 110 requires electronic filing and Assessing Officer decision.
FORM 110 is an electronic application for a registered non-profit organisation seeking approval to amend the original purpose for which income was accumulated or set apart for a particular tax-year. It is filed on the e-filing portal before expiry of the period prescribed under Form 109 and must include details of the earlier Form 109, the proposed amendment, the amount unapplied, the reasons for the change, and an undertaking. The application is then forwarded to the jurisdictional Assessing Officer for decision and order in the prescribed ITNS form under section 342(6).
March 31, 2026
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Change of purpose for accumulated income requires online FN 110 filing and approval before amended utilisation.
FN 110 is the prescribed digital application for a registered non-profit organisation seeking approval to amend the original purpose stated in FN 109 for income accumulated or set apart for a particular tax year. The form is mandatory when such amendment is proposed, must be filed online through the e-filing portal, requires a valid PAN, and cannot be filed offline or edited after submission. After filing and acceptance in FN 111, the accumulated or set-apart amount may be applied toward the amended purpose as approved.
March 31, 2026
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Accumulation or set-aside of income by non-profit organisations requires annual electronic disclosure in Form 109.
Form 109 is an annual electronic statement for a registered non-profit organisation to report regular income accumulated or set apart under section 342(1) of the Income Tax Act, 2025. It must be furnished on the e-filing portal before the due date for filing the return of income and includes details of the amount, purpose, period of accumulation, prior-year accumulations, and any non-application due to injunction or court order. The reported amount may be claimed in a subsequent return for application within five tax years.
March 31, 2026
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Accumulation of income by non-profit organisations requires timely electronic filing of FN 109 with a valid PAN.
Registered non-profit organisations may furnish FN 109 electronically or digitally to indicate accumulation or setting apart of regular income under section 342(1) of the Income-tax Act, 2025, for application in subsequent tax years for a period not exceeding five tax years. The form is mandatory for claiming the accumulated or set-apart amount, must be filed by the return due date, requires a valid PAN, and is submitted online to the Commissioner of Income Tax (CPC) through the e-filing portal. It cannot be edited after submission or filed offline.
March 31, 2026
Show AI Summary
Deemed application for non-profit income requires electronic filing of Form 108 before the return due date.
Form 108 requires a registered non-profit organisation to electronically furnish a statement exercising the option under section 341(7) for treating regular income as deemed application under section 341(5). The annual filing is due before the return of income due date and covers computation of the shortfall in application and the reasons for that shortfall. A reported shortfall may be claimed as deemed application in the subsequent return of income.
March 31, 2026
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Deemed application of income under FN 108 requires timely online filing by registered non-profit organisations.
Registered non-profit organisations may use FN 108 as the electronic statement for exercising the option to treat a shortfall in application of income as deemed application where income could not be applied because it was not received during the relevant tax year. The form is mandatory for such a claim, must be filed online by the return filing due date, requires a valid PAN, and cannot be edited after submission.
March 31, 2026
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Registration and approval conditions under Form 107 govern validity, disclosure, commercial activity, and cancellation safeguards.
Form No. 107 is the written order passed by the jurisdictional Principal Commissioner or Commissioner on an application in Form No. 105 for regular registration or approval, rejection of the application, cancellation of registration or approval, or a mixed order granting one section code while rejecting another. It records applicant particulars, the unique registration or approval number, the section, date, nature of activity, validity period and relevant tax years, and where applicable the reasons for rejection or cancellation. The form also sets out conditions on application of income, commercial activities, books of account, compliance with law, and true and complete disclosure.
March 31, 2026
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Registration and approval orders under Form 107 govern grant, rejection, cancellation, and validity periods for eligible applicants.
Form No. 107 is the written order by which the jurisdictional Principal Commissioner or Commissioner grants regular registration or approval, rejects the application, cancels registration or approval, or grants one section code while rejecting the other. It is passed on receipt of Form No. 105, ordinarily within six months from the end of the quarter in which the application is made. The order may issue a 16 digit alphanumeric Unique Registration Number, and the validity of regular registration or approval is generally five tax years, with stated exceptions extending validity in specified cases.
March 31, 2026
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Provisional registration and approval conditions under Form 106 cover income use, commercial activity limits, and disclosure compliance.
Form No. 106 is the order through which the Commissioner of Income Tax (CPC) grants provisional registration or provisional approval, or rejects an application made in Form No. 104. It captures applicant details, the provisional registration or approval number, the period of validity, and the authority issuing the order. The form prescribes conditions on application of income, commercial activities, maintenance of separate books, compliance with law, and true disclosure, and it may be cancelled if false information is found or electronic filing requirements are not met.
March 31, 2026
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Preferential allotment of equity shares under a resolution plan supports AI expansion, technology platforms, and working capital needs.
Preferential allotment of equity shares by a listed artificial intelligence and digital transformation company pursuant to a Resolution Plan approved by the National Company Law Tribunal and in compliance with applicable SEBI Regulations, the Companies Act, 2013 and stock exchange requirements. The allotment comprised equity shares issued to strategic investors in the public non-promoter category at a premium, with participation from alternative investment funds, strategic investors and high-net-worth individuals.
March 31, 2026
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Provisional registration and approval under income tax rules require timely orders, a unique registration number, and compliance with filing requirements.
Provisional registration or provisional approval is granted through Form No. 106 after receipt of Form No. 104, with an order to be passed within one month from the end of the month of application. The provisional status remains valid for three tax years or up to six months from commencement of activities, whichever is earlier. The order issues a 16-digit Unique Registration Number and may later be cancelled after hearing if the application contains false or incorrect information or fails electronic filing and verification requirements.
March 31, 2026
Show AI Summary
Form 105 governs regular registration and approval of non-profit organisations, with filing, validity, documents, and re-application rules.
Form No. 105 is the electronic application for regular registration or regular approval of specified non-profit organisations and allied funds under the Income-tax Act, 2025. It covers applicants seeking registration to claim benefits available to registered non-profit organisations, and applicants seeking approval so that donations received may qualify for donor deduction. The form requires details of identity, formation, existing registration, income, office bearers, beneficial ownership, activities, assets, liabilities, and supporting documents. It also provides for filing timelines, validity periods, re-application, withdrawal, and correction of erroneous details before the order is passed.
March 31, 2026
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EMI calculators support smarter personal loan planning by helping borrowers assess repayments, tenure, and borrowing capacity in advance.
Personal loan planning increasingly depends on EMI calculators that allow borrowers to estimate monthly instalments, compare loan scenarios, adjust tenure for affordability, and assess the total cost of borrowing before applying. By entering the loan amount, tenure, and interest rate, applicants can review repayment obligations in advance and align borrowing decisions with monthly income and budget capacity, thereby supporting more disciplined financial planning and reducing the risk of over-borrowing. The personal loan product is presented as a flexible digital lending option with an online application process, minimal documentation, and fast approval features.
March 31, 2026
Show AI Summary
Income tax return forms notified for assessment year 2026-27, setting filing eligibility across taxpayer categories and updated returns.
Income Tax Department notified all income tax return forms for assessment year 2026-27, enabling individuals, businesses and other entities to file returns for income earned in financial year 2025-26. The notification covers ITR forms 1 to 7 as well as ITR-U for updated returns, with the return-filing deadline for individuals and other non-audited taxpayers stated as 31 July. ITR-1 (Sahaj) is available to resident individuals with total annual income up to Rs 50 lakh deriving income from salary, one house property, other sources and agricultural income up to Rs 5,000. ITR-4 (Sugam) applies to individuals, Hindu Undivided Families and firms other than limited liability partnerships having total annual income up to Rs 50 lakh and income from business or profession. ITR-2 is for individuals and HUFs without business or professional income but having capital gains, while ITR-3 is for individuals and HUFs with income from proprietary business or profession.
March 31, 2026
Show AI Summary
Regular registration and approval for non-profit organisations through a common online form with event-based filing rules.
Form No. 105 is the common online application for regular registration of a non-profit organisation and for regular approval of a registered non-profit organisation or specified funds so that donor deductions may be available. It is mandatory only for applicants seeking these benefits, requires PAN, must be furnished electronically to the jurisdictional Principal Commissioner or Commissioner, and is filed within the prescribed time limits depending on commencement of activities, expiry of provisional status, expiry of existing registration or approval, inoperative registration, or modification of objects. The form is generally event-based, the regular registration or approval is ordinarily valid for five tax years, and a one-time re-application, withdrawal within seven days, correction before the order, and specified supporting documents are permitted.
March 31, 2026
Show AI Summary
Provisional registration and approval for non-profit organisations under Form 104 are granted through a simplified electronic application process.
Form No. 104 is the common electronic application for provisional registration or provisional approval for eligible non-profit organisations, registered non-profit organisations, regimental funds, and non-public funds established by the armed forces. It requires prescribed identification, incorporation, registration, ownership, return-filing, and supporting document details, and must be filed with the Commissioner of Income Tax (CPC) through the e-filing portal. Provisional registration or approval is granted through a written order with a Unique Registration Number, may be cancelled for false or non-compliant filings, may be surrendered if no exemption benefits were ever claimed, and may be withdrawn within seven days of filing.
March 31, 2026
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Provisional registration and approval for non-profit organisations depend on online Form No. 104, mandatory PAN, and commenced activities rules.
Form No. 104 is the common electronic application for provisional registration under section 332(3) and provisional approval under section 354(2) for applicants whose activities have not commenced. It is filed online with the Commissioner of Income Tax (CPC), who must pass an order in Form No. 106 within one month from the end of the month of filing, unless the application is non-est. The provisional registration or approval is valid for three tax years or up to six months from commencement of activities, whichever is earlier, and may be cancelled for false information or defective filing. PAN is mandatory, offline filing is not permitted, and the form cannot be edited after submission.

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Juniper Green Energy Makes History as India's First FDRE Project Enters Commissioning Phase

April 21, 2026

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Gurugram, Haryana, India (NewsVoir) • India's energy transition reaches a defining milestone — Juniper's integrated 259 MWp Solar, 280 MW Wind, and 200 MWh BESS project enters commissioning phase across Rajasthan and Gujarat • Juniper races ahead of all industry peers to become the FIRST RE developer to begin commissioning under the SJVN FDRE scheme, delivering firm, clean power to Haryana just as summer demand peaks Having already pioneered India's first merchant BESS in Bikaner, Juniper Green Energy Limited now achieves another landmark — beginning commissioning of India's first Firm and Dispatchable Renewable Energy (FDRE) project under Government of India’s Flagship FDRE Guidelines, marking yet another historic first for the Indian power sector. The integrated project combines 259 MWp Solar, 280 MW Wind, and 200 MWh BESS spanning Rajasthan and Gujarat, designed to deliver reliable, Firm and Dispatchable clean power aligned precisely to grid demand.

“This marks the start of India’s first Firm and Dispatchable Renewable Energy project — a defining milestone in our vision to deliver firm and dispatchable renewable power. It reflects Juniper Green Energy’s strong execution capabilities, technological depth, and commitment to shaping the future of sustainable energy. By seamlessly integrating solar, wind, and battery storage at utility scale, we are not only demonstrating India’s clean energy potential but also setting new benchmarks for reliability and innovation in the sector. FDRE is not just a project type — it is our conviction about how India will power its future,” said Ankush Malik, CEO, Juniper Green Energy Limited.

The FDRE Framework: Powering India's Grid on Demand As India's renewable energy capacity grew rapidly, grid stability became a pressing concern — solar stops generating at night and wind cannot be dispatched on demand. To bridge this gap, the Ministry of Power notified FDRE guidelines in June 2023, requiring developers to integrate solar, wind, and battery storage into a single project capable of delivering firm, scheduled power aligned precisely to Discom demand profiles. Unlike conventional renewables, FDRE is firm and dispatchable — making it, for the first time, a clean and reliable alternative to coal-based thermal generation Key Project Milestones The 259 MWp solar capacity commenced commercial operations in March 2026, while the 200 MWh BESS capacity began commercial operations in April 2026.

Delivering Clean Power When Haryana Needs It Most As temperatures soar across North India in the summer months ahead, electricity demand in Haryana is expected to touch record highs. By commissioning its FDRE project ahead of schedule, Juniper Green Energy is directly addressing this critical need — delivering firm, renewable power that is both clean and dependable.

The SJVN FDRE Tender Juniper Green Energy's FDRE project was awarded under a landmark tender floated by SJVN Limited under its SJVN FDRE Scheme, attracting India's leading renewable energy developers in a competitive reverse auction process. Juniper signed a 200 MW Power Purchase Agreement (PPA) with SJVN, which has in turn executed a back-to-back Power Sale Agreement (PSA) with Haryana Power Purchase Centre (HPPC), ensuring firm, clean renewable power to the state of Haryana. Of all the developers who successfully bid under this tender, Juniper Green Energy is the FIRST to begin commissioning and supply power.

FDRE: The Future of India’s Energy Transformation The transformative impact of FDRE on India's energy sector is multi-dimensional — enabling distribution companies to procure clean power that truly mirrors their demand patterns, while driving large-scale investment in battery storage and accelerating India's domestic storage ecosystem. Since the Ministry of Power issued FDRE guidelines in 2023, over 10 tenders aggregating more than 14 GW of FDRE capacity have been launched by central and state agencies including SJVN, NHPC, SECI and NTPC, with approximately 10 GW already under construction — representing one of the fastest-growing segments in India's utility-scale renewable energy market.

For Juniper Green Energy, FDRE represents a core pillar of its long-term strategy. The company is at the forefront of India's transition to firm and dispatchable renewable energy, actively shaping the market through advanced integration of solar, wind, and energy storage, and by leading early execution under national FDRE programs. As new tender cycles emerge across central and state agencies, Juniper is well-positioned to continue leading from the front — developing and commissioning large-scale FDRE projects, delivering reliable clean power, and setting new benchmarks in execution, innovation, and grid-ready renewable solutions in India.

About Juniper Green Energy Juniper Green Energy is an independent renewable energy power producer in India, focused on the development, construction and operations of utility-scale solar, wind, and hybrid renewable energy projects. It is headquartered in Delhi NCR since October 2018; the company has grown its operational capacity to approximately 1.66 GWp (as of Jan 14th, 2026). With expertise spanning the entire project lifecycle – from initial concept to construction and development across India – Juniper Green Energy provides energy solutions and undertakes large-scale projects, thus playing a role in India's shift towards clean energy.

Juniper Green Energy is a part of the AT Capital Group, a globally diversified investment group based in Singapore. AT Capital Group focuses on sectors including Renewable Energy, Residential and Commercial Real Estate, with a presence in India, the GCC, and Europe. Within India, the Group also operates Experion Developers, a leading real estate company focused on luxury and sustainable developments across key locations in the country.

Disclaimer JUNIPER GREEN ENERGY LIMITED is proposing, subject to applicable statutory and regulatory requirements, receipt of requisite approvals, market conditions and other considerations, to make an initial public issuance of its Equity Shares (“Issue”) and has filed the Draft Red Herring Prospectus (“DRHP”) dated June 27, 2025, with Securities and Exchange Board of India (“SEBI”) and the Stock Exchanges. The DRHP is available on the website of the Company at www.junipergreenenergy.com, SEBI at www.sebi.gov.in, as well as on the websites of the BRLMs, i.e., ICICI Securities Limited, HSBC Securities and Capital Markets (India) Private Limited, JM Financial Limited and Kotak Mahindra Capital Company Limited at www.icicisecurities.com, www.business.hsbc.co.in, www.jmfl.com and https://investmentbank.kotak.com, respectively and the websites of National Stock Exchange of India Limited and BSE Limited at www.nseindia.com and www.bseindia.com, respectively. Potential investors should note that investment in equity shares involves a high degree of risk and for details relating to such risks, please see the section entitled “Risk Factors” on page 72 of the DRHP. Potential investors should not rely on the DRHP for making any investment decision and should instead rely on the Red Herring Prospectus, when filed, for making investment decisions This announcement is not an issue of securities for sale in the United States or elsewhere. This announcement has been prepared for publication in India only and is not for publication or distribution, directly or indirectly, in or into the United States.

The Equity Shares offered in the Issue have not been and will not be registered under the U.S. Securities Act of 1933, as amended (“U.S. Securities Act”) or any other applicable law of the United States, and unless so registered, may not be offered or sold within the United States, except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the U.S. Securities Act and applicable state securities laws. Accordingly, the Equity Shares are being offered and sold (i) in the United States to “qualified institutional buyers” (as defined in Rule 144A under the U.S. Securities Act) in transactions exempt from or not subject to the registration requirements of the U.S. Securities Act and (ii) outside the United States in “offshore transactions” as defined in, and in reliance on Regulation S under the U.S. Securities Act and the applicable laws of the jurisdictions where such offers and sales are made. There will be no public offering in the United States.

(Disclaimer: The above press release comes to you under an arrangement with Newsvoir and PTI takes no editorial responsibility for the same.). PTI PWR PWR

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