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    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
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      Income Tax

      TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, ...

      Assessee not required to withhold tax u/s 195 for lease line charges; not 'royalty' per DTAA.

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      Income TaxApril 5, 2018Case LawsAT
      TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, the assessee is not liable to withhold tax on the payments made to its associated enterprise on account of lease line charges. - AT
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