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    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
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      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.

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      DGFTAugust 8, 2026Circulars
      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.

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      ActsIncome Tax