meaning of proviso

Recent Posts

• Conversion of OCRPS into Equity Not Taxable Under Section 56(2)(x): ITAT Mumbai Gives Relief in Fairbridge Capital Case
• Reassessment Fails if Notice Beyond Surviving Limitation: ITAT Rajkot Applies Supreme Court Rule on Time-Barred Proceedings
• Cash Deposit Addition Deleted Where Withdrawals Explained Source: ITAT Reiterates Principle on Cash Availability
• Foreign Salary Credited to NRE Account Not Taxable in India: ITAT Ahmedabad Clarifies NRI Taxation Rule
• Section 263 Revision Even After Reply Filed? ITAT Mumbai Ruling on Lack of Inquiry vs Inadequate Inquiry Explained
• Form 15CA to be Replaced by Form 145? Big Changes Proposed in Foreign Remittance Reporting under New Income Tax Rules 2026
• Buy Back Taxation: Amendment Before First Birthday of New Income Tax Act, 2025!
• Refunds on Hold for Long: What the Government’s Own Data Reveals About FY26 Tax Collections
• Union Budget 2026-27: Expanding Business Opportunities for Foreign Companies in Data Centres and Electronics Manufacturing
• Raipur ITAT on Section 80GGC: No Disallowance Without Assessee-Specific Evidence in Political Donation Cases (AY 2019-20)