Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
    Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
    SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
    Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.
    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
    Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

DPIIT-recognized start-ups may create "Source from India"...

DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT August 8, 2026 Circulars
DPIIT-recognized start-ups may create "Source from India" microsites on the Trade Connect ePlatform and receive a start-up badge where they satisfy the existing exporter eligibility criteria. A special exception also permits DPIIT-recognized start-ups that do not meet those criteria to register if they hold an active IEC and are not listed in the DEL. Eligibility and onboarding are verified through DGFT IEC and eBRC database records, with eBRC data serving as the reference for export-realisation eligibility. Users linked to eligible or specially excepted IECs will receive the microsite-creation option on their dashboard; approved profiles become publicly visible to international buyers.

Topics

Acts Income Tax