Updated forms include those for auditor appointment and resignation (ADT-1, ADT-2, ADT-3, and ADT-4), cost audit reports (CRA-2, CRA-4), general applications (GNL-1), and annual returns (MGT-7/7A).
Learn how taxpayers can defer income tax penalty proceedings when quantum additions are under appeal. Understand legal grounds and precedents for abeyance to avoid premature penalties.
Revalidated registration under section 12A and/or 80G is valid for a period of five years, after which it needs to be revalidated again. Re-application after five years has to be made at least six months before expiry of validity period of registration.
MCA mandates attachment of signed financial statements in PDF with AOC-4 XBRL from July 14, 2025, via amendment to XBRL filing rules.
