Court ruled that compelling a toddler to remain in court for extended hours for visitation is unjust and harmful. It emphasized that child welfare must override procedural or visitation arrangements.
Form 190 is filed by mutual funds to seek approval for investing in eligible public issues under Schedule XV, enabling tax deduction benefits for investors.
Form 189 is filed by companies to seek approval for issue of eligible capital under Income-tax Act 2025, with filing required three months before issue.
Form 188 standardises approval process for gratuity and superannuation funds under Schedule XI. Filed by trustees with documents, it determines eligibility for tax benefits.
Form 187 allows appeal against refusal or withdrawal of recognition of provident, gratuity, or superannuation funds within 60 days of order.
Form 186 application process, eligibility, documents, filing rules, and recognition of provident funds under Income-tax provisions explained briefly.
Form 185 sets format for maintaining provident fund subscriber accounts, including contributions, interest, and balances, with annual summary filing to tax authorities.
Form 183 audit report required for Section 49 deduction on site restoration fund. Filing mandatory with accountant certification before return deadline.
Form 182 audit report is mandatory to claim deduction under Section 48 for tea, coffee, and rubber businesses, ensuring compliance and verification.
Form 181 requires electoral trusts to file an audit report electronically to claim voluntary contributions as non-taxable income, within the due date of return filing.
