No TDS is required on employer-paid health insurance premiums for employees if the policy is a group or employer-owned policy. TDS u/s 192 applies only when the employer pays or reimburses premium for an employee-owned individual health insurance policy.
A private limited company can borrow from its sister company without any restriction on year-end repayment. The loan must comply with Section 186 of the Companies Act, require board approval, be interest-bearing at or above G-Sec rates, and stay within prescribed limits or obtain shareholder approval if exceeded.
A trust registered u/s 12A that sells mutual funds and reinvests the entire sale proceeds in another approved mutual fund can claim full exemption on capital gains under section 11(1A). Hence, ₹14 lakhs capital gain is not taxable, subject to compliance with section 11, 11(5), and 13.