Month: March 2026
2,081 articlesGoods and Services Tax

Goods and Services Tax
Corpus Fund Collected by Housing Society taxable under GST as It Is Advance for Future Services
Goods and Services Tax

Goods and Services Tax
Used Car Dealer Can Claim ITC on Business Expenses as ITC Restriction Applies Only to Vehicles
Goods and Services Tax

Goods and Services Tax
GST Not Payable on Solid Waste Services as They Are Pure Services to Gram Panchayat
Goods and Services Tax

Goods and Services Tax
GST Applicable on RWA Corpus Fund Since It Represents Advance Toward Future Supply of Services
Goods and Services Tax

Goods and Services Tax
GST Advance Ruling Rejected as Refund Claim Under Inverted Duty Structure Is Outside AAR Jurisdiction
Income Tax

Income Tax
Draft Income Tax Rules 307 to 311: Insurance/Annuity Scheme, Annuity Commutation, Beneficiary & Employer Restrictions, Assignment Penalty, and Business Winding-Up Arrangements
Income Tax

Income Tax
Draft Income Tax Rules 301 to 306: Superannuation Fund Rules: Definitions, Trust Conditions, Investments & Contributions
Income Tax

Income Tax
Draft Income Tax Rules 295 to 300: Provident Fund Assignment Penalty, Recognition, Withdrawal and Appeal Rules
Income Tax

Income Tax
Draft Income Tax Rules 293 and 294 : Provident Fund Nomination & Accounts
Fema / RBI

Fema / RBI
