Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
