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 Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development is specified as a zero coupon bond for Income-tax Act purposes. The specification applies to bonds issued on or before 31 March 2028, with a ten-year life, subject to the bank satisfying the applicable conditions under the Income-tax Act, 2025 and Income-tax Rules, 2026. This gives the identified bond zero coupon bond status within the prescribed statutory and regulatory framework.
The Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development is specified as a zero coupon bond for Income-tax Act purposes. The specification applies to bonds issued on or before 31 March 2028, with a ten-year life, subject to the bank satisfying the applicable conditions under the Income-tax Act, 2025 and Income-tax Rules, 2026. This gives the identified bond zero coupon bond status within the prescribed statutory and regulatory framework.
Note: It is a system-generated summary and is for quick reference only.