Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Draft SOP requires NBFC Factors to use the specified SWIFT message text when remitting foreign-currency factoring proceeds to AD-I Banks, so those banks do not create Inward Remittance Messages (IRMs) for such receipts. Where Factors discount export bills and release INR funds, customers seeking IRMs must approach the Factors rather than AD-I Banks. Factoring agencies must correctly identify factoring-related transactions when remitting funds. Exporters will be able to view NBFC Factor-related IRMs on the DGFT portal and self-certify eBRCs by matching remittances with invoices or Shipping Bills. Stakeholder comments are invited within 30 days of publication.
Draft SOP requires NBFC Factors to use the specified SWIFT message text when remitting foreign-currency factoring proceeds to AD-I Banks, so those banks do not create Inward Remittance Messages (IRMs) for such receipts. Where Factors discount export bills and release INR funds, customers seeking IRMs must approach the Factors rather than AD-I Banks. Factoring agencies must correctly identify factoring-related transactions when remitting funds. Exporters will be able to view NBFC Factor-related IRMs on the DGFT portal and self-certify eBRCs by matching remittances with invoices or Shipping Bills. Stakeholder comments are invited within 30 days of publication.
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