Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF-9A, notify changes in registration particulars, maintain linked digital inventory records, and ensure inventory matches seller declarations. Exporters-on-Record are responsible for destination-country product compliance, seller visibility, brand disclosure, and timely transfer of seller-attributable export benefits. The framework prescribes return and disposal obligations for non-conforming goods and returned consignments, annual independent compliance certification, and five-year record retention. It also establishes DGFT-facilitated resolution of exporter-seller disputes while preserving micro and small enterprises' statutory rights. The procedures and registration form take immediate effect.
The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF-9A, notify changes in registration particulars, maintain linked digital inventory records, and ensure inventory matches seller declarations. Exporters-on-Record are responsible for destination-country product compliance, seller visibility, brand disclosure, and timely transfer of seller-attributable export benefits. The framework prescribes return and disposal obligations for non-conforming goods and returned consignments, annual independent compliance certification, and five-year record retention. It also establishes DGFT-facilitated resolution of exporter-seller disputes while preserving micro and small enterprises' statutory rights. The procedures and registration form take immediate effect.
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