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The framework clarifies that refunds can be claimed only through valid ITR filing and mandatory verification. It emphasizes procedural compliance and timely filing as key conditions. The post Refund o…
Abhishek Bhavsar – [2026] 185 taxmann.com … Continue reading "[Opinion] Dissecting New TP Reporting Form 48 under Rule 85 of the Income Tax Rules 2026" The post [Opinion] Dissecting New TP Reporting F…