Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Imports of clear float glass, 4 mm to 12 mm, under ITC (HS) codes 70051090 and 70052990 move from the Free to Restricted category. Imports remain free where the CIF value is at least Rs.34,000 per MT, creating a minimum import price condition. Advance Authorisation holders, EOUs and SEZ units are exempt from this condition if the imported inputs are not sold in the Domestic Tariff Area. The minimum import price condition applies for one year from publication.
Imports of clear float glass, 4 mm to 12 mm, under ITC (HS) codes 70051090 and 70052990 move from the Free to Restricted category. Imports remain free where the CIF value is at least Rs.34,000 per MT, creating a minimum import price condition. Advance Authorisation holders, EOUs and SEZ units are exempt from this condition if the imported inputs are not sold in the Domestic Tariff Area. The minimum import price condition applies for one year from publication.
Note: It is a system-generated summary and is for quick reference only.
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