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    CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
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      Mandatory use of Body Worn Cameras during physical examination...

      Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.

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      CustomsMay 28, 2026Circulars
      Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.

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      ActsIncome Tax