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    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
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      SEZ import consignments may now be processed through the courier...

      SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.

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      CustomsJuly 8, 2026Circulars
      SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.

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      ActsIncome Tax