Draft Rule 66 requires mandatory audit, Form 32 filing, and section-wise document submission for claiming deductions under...
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Draft Rules 63–65 prescribe strict approval, notification, and compliance conditions for universities, sports bodies, and rent deduction...
Rule 62 mandates that deductions under Section 128 for specified serious diseases are allowed only when supported...
Rule 61 of Draft Income-tax Rules, 2026 prescribes medical authority certification and Form 30 for autism, cerebral...
Draft Income-tax Rule 60 permits carry forward of accumulated loss and unabsorbed depreciation in amalgamation only if...
The provision extends penalties to “any person,” exposing tax professionals to liability for alleged facilitation of GST...
GST applies to under-construction properties while land and completed buildings remain exempt. The regime includes 1% and...
The appellate authority held that the advance ruling was declared non-maintainable due to absence of invoices and...
The Authority held that consultancy services for a fire station and parking project were pure services provided...
The GST Appellate Tribunal held that Section 171 does not apply where the housing project began and...