Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
