SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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Customs officers must draw samples when AQCS makes an online request for a Bill of Entry referred for a No Objection Certificate; the system will prevent Out of Charge until sampling occurs. Officers must generate and dispatch a test memo through the existing mechanism. The system will electronically transmit the test memo to AQCS, while officers must continue to send its physical copy with the sample. AQCS test reports will be digitally integrated with the relevant Bill of Entry and available through the NOC details function. The procedure operates as a standing instruction for concerned officers.
Customs officers must draw samples when AQCS makes an online request for a Bill of Entry referred for a No Objection Certificate; the system will prevent Out of Charge until sampling occurs. Officers must generate and dispatch a test memo through the existing mechanism. The system will electronically transmit the test memo to AQCS, while officers must continue to send its physical copy with the sample. AQCS test reports will be digitally integrated with the relevant Bill of Entry and available through the NOC details function. The procedure operates as a standing instruction for concerned officers.
Note: It is a system-generated summary and is for quick reference only.