Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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No tax deduction at source is required on specified payments made to eligible IFSC units where the payee falls within notified categories such as banking units, finance companies, finance units, fund management entities, broker dealers, investment advisers, custodians, credit rating agencies, investment bankers, debenture trustees, ITFS entities and FinTech entities, and the receipt is a notified item including interest, dividend, professional fees, advisory fees, distribution fees, commission, brokerage or insurance commission. The relief applies only if the payee remains a registered IFSC unit providing qualifying financial services, furnishes Form 1(N) for each opted tax year within the twenty consecutive tax years under section 147, and the payer receives the declaration and reports non-deducted payments in its TDS statement. The notification operates from 1 April 2026.
No tax deduction at source is required on specified payments made to eligible IFSC units where the payee falls within notified categories such as banking units, finance companies, finance units, fund management entities, broker dealers, investment advisers, custodians, credit rating agencies, investment bankers, debenture trustees, ITFS entities and FinTech entities, and the receipt is a notified item including interest, dividend, professional fees, advisory fees, distribution fees, commission, brokerage or insurance commission. The relief applies only if the payee remains a registered IFSC unit providing qualifying financial services, furnishes Form 1(N) for each opted tax year within the twenty consecutive tax years under section 147, and the payer receives the declaration and reports non-deducted payments in its TDS statement. The notification operates from 1 April 2026.
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