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    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    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-...
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
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      Money Laundering

      Retention of seized property under the Prevention of Money...

      Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.

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      Money LaunderingJuly 16, 2026Case LawsHC
      Retention of seized property under the Prevention of Money Laundering Act requires the Adjudicating Authority to record reasons to believe, based on available material, that the property is required for adjudication and represents proceeds of crime. The text states that examination of unexplained investments and unsecured loans supported retention of records, jewellery, cash and electronic devices. It further explains that a Supreme Court stay of an order quashing an ECIR renders the quashing order ineffective while the stay operates, reviving the prior position for continuation of proceedings. For limitation, the period during which investigation was stayed by a court is excluded; on that basis, the prosecution complaint was within time.

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