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Changes in provision determining Residential Status of any individual - Budget 2020

No disallowance of interest to the extent which relates to persons who furnished Form 15G and Form 15H

Employees contribution to EPF & ESIC not deposited on due date as per PF Act not allowable deduction

One cannot escape from penalty of non-filing TDS return merely stating that the PAN was not available

Vivad Se Vishwas Act 2020 under Direct Tax Regime
