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    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
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      Import of suspension grade PVC resin under ITC (HS) code...

      Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.

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      DGFTJuly 25, 2026Notifications
      Import of suspension grade PVC resin under ITC (HS) code 39041020 is changed from free to restricted with immediate effect. For six months from publication, imports with a CIF value above USD 0.766 per kilogram remain free, while imports at or below that value are restricted. The minimum import price condition does not apply to imports by 100% EOUs, SEZ units, or under the Advance Authorisation Scheme, provided the imported inputs are not sold into the Domestic Tariff Area.

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      ActsIncome Tax