Day: April 4, 2025
Withdrawal of deposits under NSS or deferred annuity plan exempted from TDS under section 194EE Section 194EE of the Income Tax Act, 1961 (the Act) provides for deduction of tax at source (TDS) @ 10 per cent in respect of deposits under National Savings Scheme or payment to …
Eligibility requirements for applying September 2025 and January 2026 Chartered Accountants final examinations. ICAI has published the following eligibility requirements for applying September 2025 and January 2026 Chartered Accountants final examinations: Eligibility requirements for September 2025 / January 2026 CA Final examinations: September 2025 Exam January 2026 …
Invoice/document numbers to be case-insensitive for the purpose of IRN generation w.e.f 01.06.2025 GSTN Advisory on Case Sensitivity in IRN Generation As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on …
Cash Advance received by the assessee and not doubted by AO can’t be rejected as source of cash available for deposits in bank – ITAT In a recent judgment, ITAT Agra held that when Assessing Officer (AO) accepted the advance received from customers in cash as genuine and …
Medical benefit to retired beneficiaries under Employee State Insurance – Draft Regulations Employee State Insurance Corporation has notified draft Employees’ State Insurance (General) Amendment Regulations, 2025. The draft regulations proposes to provide for Medical benefit to retired beneficiaries as under: Regulation 103AA: Medical benefit to retired beneficiaries 1. …
CBDT sets deadline of PAN and Aadhaar linking to 31.12.2025 in cases where PAN were allotted on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024. CBDT has issued two Notifications for linking of PAN to Aadhaar where Permanent …
