Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
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DGFT proposes aligning Schedule-II (Export Policy) of ITC (HS), 2022 with Finance Act, 2026 amendments to HS codes, product descriptions and chapter notes, and has invited stakeholder comments within 7 days. The notice places proposed changes before exporters, industry associations and experts for consultation under FTP 2023 Para 1.07A. The annexures set out wide-ranging tariff revisions across multiple chapters, including substitutions, insertions and revised export conditions, which will inform the updated export policy classification framework once finalised.
DGFT proposes aligning Schedule-II (Export Policy) of ITC (HS), 2022 with Finance Act, 2026 amendments to HS codes, product descriptions and chapter notes, and has invited stakeholder comments within 7 days. The notice places proposed changes before exporters, industry associations and experts for consultation under FTP 2023 Para 1.07A. The annexures set out wide-ranging tariff revisions across multiple chapters, including substitutions, insertions and revised export conditions, which will inform the updated export policy classification framework once finalised.
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