The Andhra Pradesh High Court upheld orders involving Kudos Facility Services, saying DIN absence does not invalidate electronically issued documents reference numbers. Justices Rao Raghunandan Rao and T. C. D. Sekhar held digital validity and compliance were adequately proven.
The CBDT has released the Draft Income-tax Rules, 2026, to implement the Income-tax Act, 2025, replacing six-decade-old rules and aiming to simplify compliance and reduce litigation. The new framework will take effect from April 1, 2026.
