This month’s edition from S K Patodia & Associates LLP features:
📅 Important Compliance Due Dates
✅TDS/TCS deposits, challan-cum-statements, and certificates
✅Filing of Income Tax Return & Tax Audit Report for AY 2025-26
✅Deadlines for opting in/out of alternate tax regimes (115BAC, 115BA, 115BAA, 115BAD, 115BAE)
✅Form 3CEB for international and specified domestic transactions
✅Key Income Tax Rulings, including case laws on:
Section 54F: Deduction allowed despite late registration if investment made in time
Section 56(2)(x) & 270A: Addition on property valuation mismatch does not automatically mean under-reporting for penalty
Section 12AB/80G: Delay in appeal condoned, and trust granted fresh opportunity for registration
👉 Get expert insights and stay tax-compliant.