International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
License-wise voluntary duty payment data received from Customs/ICEGATE will be integrated into the DGFT portal for paperless processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only payment details displayed on the DGFT officer or customer portal will be recognised for EODC processing and closure. For payments made on or after 1 August 2026, authorisation holders must enter correct licence and IEC details in ICEGATE and verify portal records before filing; Regional Authorities must treat the displayed data as the official record. Missing or incorrect records may be reported through the DGFT Helpdesk with payment proof.
License-wise voluntary duty payment data received from Customs/ICEGATE will be integrated into the DGFT portal for paperless processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only payment details displayed on the DGFT officer or customer portal will be recognised for EODC processing and closure. For payments made on or after 1 August 2026, authorisation holders must enter correct licence and IEC details in ICEGATE and verify portal records before filing; Regional Authorities must treat the displayed data as the official record. Missing or incorrect records may be reported through the DGFT Helpdesk with payment proof.
Note: It is a system-generated summary and is for quick reference only.