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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Risk-based selective physical boarding will apply to vessels at specified docks, jetties and anchorage points. Customs screening will consider compliance history, voyage details, prior port calls, cargo, crew profiles, and declarations concerning crew effects, ship stores and satellite devices. Terminal operators must provide tentative berthing lists, while designated superintendents will assess risk, review mandatory advance documents and authorise boarding where required. Vessels not selected for boarding remain subject to strict responsibility of the master and shipping agent for complete and accurate declarations, safeguarding declared stores, preventing unlawful unloading or consumption, and promptly reporting logistical or documentary changes. Cargo discharge may proceed after Entry Inward, with sailing governed by advance Port Clearance.
Risk-based selective physical boarding will apply to vessels at specified docks, jetties and anchorage points. Customs screening will consider compliance history, voyage details, prior port calls, cargo, crew profiles, and declarations concerning crew effects, ship stores and satellite devices. Terminal operators must provide tentative berthing lists, while designated superintendents will assess risk, review mandatory advance documents and authorise boarding where required. Vessels not selected for boarding remain subject to strict responsibility of the master and shipping agent for complete and accurate declarations, safeguarding declared stores, preventing unlawful unloading or consumption, and promptly reporting logistical or documentary changes. Cargo discharge may proceed after Entry Inward, with sailing governed by advance Port Clearance.
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