SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
Note: It is a system-generated summary and is for quick reference only.