UGC Guidelines for Institutional Development Plan for Higher Education Institutions

The IDP needs to reflect an integrated approach that is mindful of the institution’s vision and mission, context, life cycle stage, location, character, and aspirations. While each dimension represents a vertical and has depth, the need to integrate these into an optimal whole cannot be over emphasized. The overarching purpose and aims of each unique institution are the key determinants of the mix of choices that will create excellence for the institution.

Income-tax (Fifteenth Amendment) Rules, 2023

The amendment provides that where an eligible assessee has entered into an eligible international transaction and the option for safe harbor is exercised, the transfer price declared by the assessee in respect of such transaction shall be accepted by the income-tax authorities till end of assessment year 2022-2023.