Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
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