Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Foreign Portfolio Investors may submit a Power of Attorney to custodians specifying their address through a digital signature compliant with the Information Technology Act, 2000. Such digitally executed Powers of Attorney are admissible as proof of address under the FPI KYC framework, replacing the requirement for notarisation, apostillisation or consularisation. The amendment to the FPI Master Circular takes effect on August 20, 2026, enabling faster digital onboarding of FPI applicants.
Foreign Portfolio Investors may submit a Power of Attorney to custodians specifying their address through a digital signature compliant with the Information Technology Act, 2000. Such digitally executed Powers of Attorney are admissible as proof of address under the FPI KYC framework, replacing the requirement for notarisation, apostillisation or consularisation. The amendment to the FPI Master Circular takes effect on August 20, 2026, enabling faster digital onboarding of FPI applicants.
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