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...
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
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