Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Customs duty is retrospectively waived for imports of goods used for generation of nuclear power, falling under tariff item 8401 30 00, where the goods were covered by the cited exemption notification. The Central Government records that non-levy of duty was generally prevalent for such imports during 1 April 2019 to 31 January 2026 and directs that the whole of the duty of customs otherwise payable for that period shall not be required to be paid.
Customs duty is retrospectively waived for imports of goods used for generation of nuclear power, falling under tariff item 8401 30 00, where the goods were covered by the cited exemption notification. The Central Government records that non-levy of duty was generally prevalent for such imports during 1 April 2019 to 31 January 2026 and directs that the whole of the duty of customs otherwise payable for that period shall not be required to be paid.
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