Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
EXIM cargo operations at Vizhinjam International Seaport commence from 18 August 2026, subject to mandatory compliance with the Sea Cargo Manifest and Transhipment Regulations, 2018. Imports are limited to Direct Port Delivery-eligible full-container-load containers, which must move directly to importers' premises within 48 hours; LCL, loose cargo, and containers requiring de-stuffing or CFS examination are prohibited until a CFS operates. Exports are limited to Direct Port Entry of factory-stuffed, self-sealed or Customs-sealed full-container-load containers. Road transshipment to and from notified Customs stations is permitted through registered carriers using ICEGATE manifests, bonds and tamper-proof seals. Stakeholders must complete prescribed SCMTR registrations and electronic arrival and departure manifest filings.
EXIM cargo operations at Vizhinjam International Seaport commence from 18 August 2026, subject to mandatory compliance with the Sea Cargo Manifest and Transhipment Regulations, 2018. Imports are limited to Direct Port Delivery-eligible full-container-load containers, which must move directly to importers' premises within 48 hours; LCL, loose cargo, and containers requiring de-stuffing or CFS examination are prohibited until a CFS operates. Exports are limited to Direct Port Entry of factory-stuffed, self-sealed or Customs-sealed full-container-load containers. Road transshipment to and from notified Customs stations is permitted through registered carriers using ICEGATE manifests, bonds and tamper-proof seals. Stakeholders must complete prescribed SCMTR registrations and electronic arrival and departure manifest filings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
