Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance...
Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.
Investor awareness messaging becomes mandatory on broker websites and trading apps, alongside risk disclosures under phased implementation.
Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruption...
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor g...
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
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