Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
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