Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
UPASI Tea Research Foundation is approved as an 'Other Institution' for scientific research purposes under the Income-tax Act, enabling the specified donation-related tax treatment. The approval applies for tax years 2026-2027 to 2030-2031 and remains conditional on the foundation retaining Scientific and Industrial Research Organization approval throughout each relevant tax year. It must also comply with prescribed conditions, submit an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with Form No. 16 certificates stating the donation amount.
UPASI Tea Research Foundation is approved as an 'Other Institution' for scientific research purposes under the Income-tax Act, enabling the specified donation-related tax treatment. The approval applies for tax years 2026-2027 to 2030-2031 and remains conditional on the foundation retaining Scientific and Industrial Research Organization approval throughout each relevant tax year. It must also comply with prescribed conditions, submit an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with Form No. 16 certificates stating the donation amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
