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Aashok Kumar Sharma
29 January 2026 at 07:45
Posted On : 29 January 2026
In Reply To :

Health insurance

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.

Aashok Kumar Sharma
29 January 2026 at 07:45
Posted On : 29 January 2026
In Reply To :

Inter company borrowing

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.

Aashok Kumar Sharma
29 January 2026 at 07:43
Posted On : 29 January 2026
In Reply To :

Profit and sale of mutual fund by the trust

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.






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