Interpretation Note 141 (IN141) – The meaning of reserve fund under section 23(e) Posted on January 3, 2026 by admin_kmos
Interpretation Note 140 (IN140) – Diminution in the value of closing stock (Section 22(1)(a)) Posted on January 3, 2026 by admin_kmos
Interpretation Note 138 (MPRRA) (IN138) – Determining the calorific value of coal for purposes of the royalty (MPRRA section 4(2) and Schedule 2) Posted on August 13, 2025 by admin_kmos
Interpretation Note 137 (IN137) – Recoupment of amounts deducted or set off when an asset commences to be held as trading stock (Sections 8(4)(a), 8(4)(k)(iv)) Posted on August 13, 2025 by admin_kmos
BPR414 (ITA) – Application of proviso to section 8EA(3) (Section 8EA(3)) Posted on August 13, 2025 by admin_kmos