SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
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