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    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
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      Section 49 warehousing requests for imported goods awaiting...

      Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.

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      CustomsJuly 28, 2026Circulars
      Section 49 warehousing requests for imported goods awaiting clearance are digitised through the ICEGATE portal and ICES. Importers may submit fresh applications, provide Bill of Entry and warehouse details, upload supporting documents, track status, respond to Customs queries, and obtain a system-generated request number. Customs officers process requests through the Section 49 Approval option, with separate codes for fresh warehousing and extension requests, and may approve applications or raise queries after reviewing records. Approved storage permissions may be extended for 30 days at a time, including successive 30-day periods, subject to approval by the concerned Customs officer.

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      ActsIncome Tax