Income-tax registration applications adopt revised forms, extend specified timelines, and require eligibility disclosures, verification, professional experience, and independence declarations.
Revised Form No. 169 requires valuer-registration applicants to provide personal particulars, PAN, asset class, qualifications, professional experience, prior registration details and disqualification disclosures. Applicants must declare impartial valuation, prescribed reporting, compliance with fee limits and absence of direct or indirect interest in assets valued. A separate application is required for each asset class. Revised Form No. 171 requires authorised income-tax practitioner applicants to furnish personal, professional, qualification, registration and disqualification details, certify at least one year of practice before income-tax authorities, and confirm that no registration application has been made to another designated officer.

Reporting entity registration and electronic Form filing require designated verification, corrections, deletion procedures, and secure information retention.
Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

Scientific research approval for IIT Roorkee requires annual donation reporting, donor certificates, and compliance with prescribed conditions.
Scientific research approval is granted to the Indian Institute of Technology, Roorkee for eligible donations, applying for tax years 2026-2027 through 2030-2031. The approval remains subject to prescribed compliance conditions. For every tax year in which donations are received, the institution must prepare and deliver Form No. 15 by 31 May immediately following that tax year. It must also furnish each donor a Form No. 16 certificate specifying the donation amount.

Mutual fund capital-gain reporting requires registrar agents to submit validated transaction data, correct inaccuracies, and protect information.
Registrar and Share Transfer Agents must furnish half-yearly Statement of Financial Transactions data for Mutual Fund capital gains through the designated SFTP facility and submit a signed control statement. Reporting covers account summaries, security-level debit or sale summaries and off-market transactions. Sale consideration and acquisition cost must be estimated using available records, with FIFO used to identify corresponding credits and determine holding periods. Corrections and deletions must follow the prescribed statement process, and reporting entities must maintain information-security, archival and retrieval policies.

Depository SFT reporting requires half-yearly validated transaction data to support pre-filled capital-gains reporting and taxpayer reconciliation.
Statement of Financial Transactions reporting for depository transactions requires depositories to furnish half-yearly transaction information for pre-filling income-tax returns with capital gains, income and loss data. Transaction summaries must cover user-initiated demat-account debit transactions, with corresponding credits identified through the First In First Out method. Estimated sale consideration and cost of acquisition follow prescribed weighted-average, end-of-day price, fair-market-value and indexed-cost methods. Files must be submitted in the prescribed format with a signed control statement. Validation failures, inaccuracies and defects must be rectified through correction or deletion submissions.

Taxpayer information sharing mechanism enables identification of eligible welfare beneficiaries through a designated government official.
Section 258(1)(b) of the Income-tax Act, 2025 authorises the Central Government to specify the Secretary, ITE&C, Government of Andhra Pradesh, as the official for sharing information concerning income-tax payers. Such information sharing is connected with identifying persons eligible for the various welfare schemes implemented by the Government of Andhra Pradesh.

Tax exemption recognition for an electricity regulatory commission remains conditional on continued statutory constitution and specified qualifying purposes.
Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

Tax exemption for qualifying electricity regulatory commissions applies to specified income, subject to continued statutory constitution and qualifying purposes.
Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.

Scientific research approval enables donor-related tax treatment, subject to annual donation reporting, prescribed compliance, and donor certification requirements.
Scientific research approval is granted to the International Institute of Bio Technology and Toxicology, Tamil Nadu, as a Research Association for donor-related tax treatment. The approval applies for tax years 2026-2027 through 2030-2031, subject to compliance with prescribed conditions. The institution must submit an annual donation statement in Form No. 15 by the specified deadline and furnish each donor with a Form No. 16 certificate stating the donation amount.

Foreign asset disclosure scheme enables eligible taxpayers to declare overseas assets and income through valuation, payment and electronic certification procedures.
The Foreign Assets of Small Taxpayers Disclosure Scheme provides an electronic mechanism for declaring specified undisclosed foreign assets and foreign income, subject to aggregate-value eligibility limits. Fair market value is generally the higher of acquisition cost and market value, with separate methods for bank accounts, securities, immovable property and partnership interests. Form 1 requires asset, income, valuation and supporting details. The income-tax authority determines tax, penalty or fee in Form 2; payment and proof are furnished in Form 3. Timely payment is required, with limited interest-bearing extension. Form 4 certifies validity, settlement and the specified statutory protection.

Tax exemption for specified legal services authority income is conditional on non-commercial activity, return filing, and unchanged activities.
Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 applies to specified income of the District Legal Service Authority, Panchkula, for the tax year 2026-27. Covered income includes institutional and government grants, court-ordered receipts, recruitment application fees, and bank-deposit interest. The Authority must not undertake commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and specified income; non-compliance leads to withdrawal of exemption and proceedings.

Specified income exemption for legal services authority depends on non-commercial operations, unchanged income sources, and mandatory return filing.
Specified income of the District Legal Service Authority, Panchkula is exempt under section 10(46) of the Income-tax Act, 1961, preserved through repeal-saving provisions of the Income-tax Act, 2025. Exempt income includes statutory grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The Authority must not undertake commercial activity, must maintain unchanged activities and income nature, and must file returns as required. Non-compliance may result in penal action and withdrawal of exemption.

Scientific research approval requires annual donation reporting and donor certificates for eligible tax treatment.
Scientific research approval is granted to Sir Ganga Ram Trust Society, Delhi, for donation-related tax treatment under the Income-tax Act, 2025, for tax years 2026-2027 through 2030-2031. The institution must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide each donor a Form No. 16 certificate specifying the donation amount.

Scientific research approval grants eligible status for five tax years under the income-tax framework.
Approval for scientific research is granted to M/s Center for Incubation Innovation Research and Consultancy under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies for five tax years, from Tax Year 2026-27 through Tax Year 2030-31.

Tax exemption for examination-related income applies subject to non-commercial activity, return filing, and unchanged operations and income.
Tax exemption is notified for the Odisha Joint Entrance Examination Committee in respect of examination fees, counselling and application-processing fees, and interest on bank deposits under Schedule III read with section 11 of the Income-tax Act, 2025. The exemption is conditional on the absence of commercial activity, prescribed income-tax return filing, and continuation of unchanged activities and specified income. Non-compliance results in withdrawal of the exemption and commencement of proceedings under the Act.

Tax exemption for specified entrance examination income applies subject to non-commercial activity, unchanged income sources, and return-filing compliance.
Tax exemption under section 10(46) of the repealed Income-tax Act, 1961 is notified for specified examination, counselling, application-processing and bank-deposit interest income of the Odisha Joint Entrance Examination Committee. The exemption requires absence of commercial activity, unchanged activities and income nature, and prescribed return filing. Non-compliance may lead to penal action and withdrawal of exemption.

Tax exemption for specified authority income applies subject to non-commercial activity, prescribed return filing, and unchanged income conditions.
Tax exemption is notified for the Noida Special Economic Zone Authority under Schedule III read with section 11 of the Income-tax Act, 2025, for specified receipts including lease rent, bank interest, fees, allotment and transfer charges, auction receipts, site-usage charges, and scrap-sale proceeds. Applicable for tax years 2026-27 and 2027-28, the exemption requires the Authority to avoid commercial activity, file its return in the prescribed manner, and maintain unchanged activities and specified income. Non-compliance leads to withdrawal of exemption and proceedings under the Act.

Specified-income tax exemption for a special economic zone authority depends on non-commercial activity, unchanged income sources, and return filing.
Specified-income exemption is granted to Noida Special Economic Zone Authority under section 10(46) of the Income-tax Act, 1961, as preserved by the Income-tax Act, 2025. Covered income includes lease rent, bank interest on fixed deposits, designated fees and charges, proceeds from vacant-property allotments, and scrap or waste sales. The Authority must not engage in commercial activity, must maintain unchanged activities and income nature, and must file returns under the 1961 Act. Non-compliance may result in penal action and withdrawal of exemption.

Tax exemption for specified non-commercial income applies subject to unchanged activities, return filing, and compliance conditions.
Tax exemption under section 10(46) of the Income-tax Act, 1961 is notified for specified income of the Noida Special Economic Zone Authority, including lease rent, bank interest, permit and allotment fees, transfer charges, building-plan fees, site-usage charges, and scrap-sale receipts. The exemption requires that the Authority not engage in commercial activity, that its activities and specified income remain unchanged, and that it file the prescribed income-tax return. Non-compliance may result in penal action and withdrawal of exemption.

Tax exemption for legal services authority applies to specified income, subject to non-commercial activity, return filing, and continuity conditions.
Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 is notified for the District Legal Services Authority, Charkhi Dadri in respect of specified grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption for tax year 2026-27 requires that the authority undertake no commercial activity, file its income-tax return as prescribed, and keep its activities and specified-income nature unchanged. Non-compliance results in withdrawal of exemption and proceedings under the Act.