Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
