The corrigendum fixes an incorrect aggregation formula in Schedule CG and wrong cross-references in Schedule UD. It ensures accurate computation without changing tax liability.
The corrigendum addresses formatting and reference errors in Schedule CG and Schedule OS. It clarifies reporting fields without altering tax calculations or liabilities
The latest corrigendum fixes errors in tax schedules and forms, ensuring clarity in reporting. Taxpayers should review updated references to avoid filing mistakes.
The corrigendum rectifies structural errors in ITR-1 and ITR-4 forms, particularly in tax payment reporting fields. It ensures accurate disclosure of advance and self-assessment tax details for compliance.
The case focuses on systemic delays and technical shortcomings in the e-filing system. The Court directed the Department to file an affidavit addressing these concerns.
Regulatory changes now require companies to disclose and verify ESG data, increasing demand for professional assurance services. Chartered accountants can leverage their audit and compliance skills to enter this field.
GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verification remains with the appellate authority.
The Court held that reliable DNA profiling and medical evidence can independently establish guilt. It ruled that absence of a strong “last seen” theory does not weaken a complete chain of scientific evidence.