The issue was whether deduction can be claimed without proof of inward remittance. It was held that Form 38 is mandatory to establish repatriation of income. Without it, deduction under sections 151 or 152 cannot be allowed.
The law requires resident patentees to file Form 37 to claim deduction on royalty income. Without this certificate, the deduction under section 152(5) cannot be allowed. Timely filing with proper certification ensures eligibility and avoids denial of tax benefits.
Form 36 is a mandatory certificate under section 151(5) of the Income-tax Act, 2025, required for authors claiming deduction on royalty income, copyright fees, or similar consideration from scientific, literary, or artistic books.
The issue was whether deductions can be claimed without filing Form 35. It was held that filing the audit report is mandatory, and absence leads to denial of benefits.
Form No. 34 under the Income-tax Rules, 2026 is a mandatory report for audited assessees claiming deduction under Section 146 of the Income-tax Act, 2025 for additional employee cost. It replaces Form 10DA and must be filed along with the return of income and audit report.
Taxpayers must file Form 33 to claim SEZ deduction on profits. Proper reporting of reserve utilisation and asset purchase is essential for eligibility.
The issue was whether deductions can be claimed without filing Form 32. It was held that furnishing the audit report is mandatory, and non-compliance leads to denial of tax benefits.
Taxpayers must file Form 31 to claim rent deduction if no HRA is received. Proper filing ensures eligibility for deduction up to Rs. 60,000 annually
The form is required to claim deductions for dependants with disabilities under Sections 127 and 154. Filing with a valid medical certificate is essential to avoid denial of benefits.
The issue was whether tax benefits can be claimed without filing Form 29. It was held that furnishing the certificate is mandatory, and non-compliance leads to denial of carry forward and set-off benefits.
