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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The facility to create standing instructions for Systematic Withdrawal Plans and Systematic Transfer Plans is extended to mutual fund units held in demat form. Phase I will enable unit-based instructions for redemption or transfer of a fixed number of units at specified intervals, to be implemented by January 31, 2027. Phase II will enable amount-based instructions for fixed periodic payouts or purchases in another scheme of the same mutual fund, to be implemented by April 30, 2027. Depositories must act as nodal facilitators, jointly publish an operational framework by October 31, 2026, amend relevant rules, make necessary system changes, and publish the circular. The circular takes immediate effect.
The facility to create standing instructions for Systematic Withdrawal Plans and Systematic Transfer Plans is extended to mutual fund units held in demat form. Phase I will enable unit-based instructions for redemption or transfer of a fixed number of units at specified intervals, to be implemented by January 31, 2027. Phase II will enable amount-based instructions for fixed periodic payouts or purchases in another scheme of the same mutual fund, to be implemented by April 30, 2027. Depositories must act as nodal facilitators, jointly publish an operational framework by October 31, 2026, amend relevant rules, make necessary system changes, and publish the circular. The circular takes immediate effect.
Note: It is a system-generated summary and is for quick reference only.