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GSTGSTN advisory: hard-locking of auto-populated GSTR-3B liability from the next return periodIncome TaxCBDT extends TDS statement filing relief for deductors hit by portal downtimeFEMARBI tightens reporting timelines for ODI remittances under the LRS routeCase LawITAT: reassessment invalid where approval recorded without independent application of mindMCACompanies (Accounts) amendment prescribes fresh audit-trail confirmations

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