Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
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