Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
SEZ units may avail concessional duty for sales to DTA under the SEZ Relief Window 2026 if they apply to the jurisdictional Development Commissioner and obtain a certificate confirming eligibility, including commencement of production on or before 31 March 2025 and compliance with the notification conditions. The SEZ officer must upload certificate particulars in ICEGATE, after which the unit may file an M-type Bill of Entry without IGM or bond details. Assessment is to be done by FAG, with the CERT ledger auto-generated at 30% of the highest FOB value of the last three years and debited on assessment. The unit must make specified declarations, including minimum 20% value addition and liability to pay duty with interest if conditions are breached.
SEZ units may avail concessional duty for sales to DTA under the SEZ Relief Window 2026 if they apply to the jurisdictional Development Commissioner and obtain a certificate confirming eligibility, including commencement of production on or before 31 March 2025 and compliance with the notification conditions. The SEZ officer must upload certificate particulars in ICEGATE, after which the unit may file an M-type Bill of Entry without IGM or bond details. Assessment is to be done by FAG, with the CERT ledger auto-generated at 30% of the highest FOB value of the last three years and debited on assessment. The unit must make specified declarations, including minimum 20% value addition and liability to pay duty with interest if conditions are breached.
Note: It is a system-generated summary and is for quick reference only.
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