Loan limit under Modified Interest Subvention Scheme increased from ₹3 lakh to ₹5 lakh in Union Budget 2025-26
Extension of date of making investment by Sovereign Wealth Funds, Pension Funds & others and rationalisation of tax exemptions
The Finance Bill 2025 has introduced a crucial amendment to Section 276BB of the Income-tax Act, 1961, which pertains to the prosecution for failure to deposit Tax Collected at Source (TCS) with the Central Government.
Scheme of presumptive taxation extended for non-resident providing services for electronics manufacturing facility
Amendment of Section 10 related to Exempt income of Non-Residents
Extension of date of making investment by Sovereign Wealth Funds, Pension Funds & others and rationalisation of tax exemptions
Rationalisation of persons specified under sub-section (3) of section 13 for trusts or institutions
Period of registration of smaller trusts or institutionsSection 12AB provides registration of trust or institution for a period of 5 years or provisional registration (where activities have not commenced at the time of filing application for registra
Rationalisation of 'specified violation' for cancellation of registration of trusts or institutions
Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI)