Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Self-sealing permission granted to eligible exporters or merchant exporters has no prescribed validity period and remains effective unless the jurisdictional Customs authority withdraws, suspends or cancels it for non-compliance, misuse or another valid reason. Because EDI registration requires effective and expiry dates, fresh and existing registrations are extended until 31 March 2027; pending system enhancement, the FSP Cell will extend them annually without fresh approval unless otherwise directed. Where the underlying permission expressly has a validity period, renewal must be obtained from the jurisdictional Commissionerate. Changes to premises, authorised signatories or registration particulars require competent-authority approval and intimation to the FSP Cell.
Self-sealing permission granted to eligible exporters or merchant exporters has no prescribed validity period and remains effective unless the jurisdictional Customs authority withdraws, suspends or cancels it for non-compliance, misuse or another valid reason. Because EDI registration requires effective and expiry dates, fresh and existing registrations are extended until 31 March 2027; pending system enhancement, the FSP Cell will extend them annually without fresh approval unless otherwise directed. Where the underlying permission expressly has a validity period, renewal must be obtained from the jurisdictional Commissionerate. Changes to premises, authorised signatories or registration particulars require competent-authority approval and intimation to the FSP Cell.
Note: It is a system-generated summary and is for quick reference only.