Join our webinar on Faceless Tax Assessments under the Income Tax Act, 1961. Learn concepts, challenges, and solutions from expert CA Hari Agarwal, FCA.
In case of supplies under paragraph 8.2(d), (e),(f), (g), (h), (i) & (j), the claim shall be filed either on the basis of proof of supplies effected or payment received. The claim may be filed for the payment received/supplies effected during a particular month/quarter/half year as per the option of the applicant either against a particular project or all the projects. Such claims shall be filed within a period of 6 months from the end of monthly/quarterly/half yearly period reckoned from the date of receipt of the supplies by the project authority or from the date of receipt of the payment as per the option of the applicant. Such claims may also be filed where part payments have been received.
The change in status and constitution of the affiliating broker would not constitute change in status and constitution of the sub-broker. However, if the change in status and constitution of the affiliating broker results in a fresh registration for the broker,