Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
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