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November 13, 2026   Notifications DGFT
Lithium-ion battery black mass exports are prohibited for qualifying unsorted material without lead, cadmium or mercury, subject to transitional arrangements.
November 13, 2026   Circulars SEBI
FATCA and CRS compliance requires registered intermediaries to update client due diligence, reporting systems and certification uploads.
November 13, 2026   Circulars Customs
Import clearance for cosmetics, drugs and medical devices requires document checks before out-of-charge under facilitated Bills of Entry.
November 13, 2026   Circulars Customs
GST customs declarations link import tax credits and export refunds to beneficiary identification, return matching and shipment validation.
November 13, 2026   Circulars Customs
Customs valuation and assaying panels extend to air cargo proceedings under existing conditions, without endorsement of individual services.
November 13, 2026   Case Laws GST
Medical treatment and delayed GST appeals: sufficient cause without negligence or substantial prejudice can support a hearing on merits.
November 13, 2026   Case Laws GST
GST return discrepancies require prior scrutiny notice before demand proceedings, with writ review available for mandatory procedural breaches.
November 13, 2026   Case Laws GST
GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.
November 13, 2026   Case Laws GST
GST cancellation appeals require reasoned decisions on merits, respecting binding judicial directions and the separate right to seek revocation.
November 13, 2026   Case Laws GST
Input tax credit mismatches require proof of supplier tax payment, while fraud-based recovery needs evidence of deliberate evasion.
November 13, 2026   Case Laws GST
Common credit reversal relief and supplier reporting errors require verified calculations and evidence supporting input tax credit claims.
November 13, 2026   Case Laws GST
GST registration restoration requires filing outstanding returns and paying tax, interest, penalties and late fees before seeking revocation
November 13, 2026   Case Laws GST
Unaccounted taxable goods can trigger confiscation proceedings without proof of intent to evade tax, subject to verified evidence.
November 13, 2026   Case Laws GST
Slaked lime classification survives physical mixing where chuna retains its essential character and does not become a food preparation.
November 13, 2026   Case Laws GST
Anti-profiteering rectification cannot reopen GST inclusion, while welfare fund deposits require statutory conditions and genuine refund efforts.
November 13, 2026   Case Laws GST
SEZ input tax credit refunds cover input service distributor credits when no supplier can claim the refund.
November 13, 2026   Case Laws GST
Transit destination discrepancies do not automatically prove tax evasion, while recurring enforcement issues can bypass departmental appeal limits.
November 13, 2026   Case Laws Income Tax
Functional comparability in software distribution: undisputed profiles and no perversity challenge leave no substantial question of law.
November 13, 2026   Case Laws Income Tax
Concessional loan perquisite valuation using SBI's prime lending rate is constitutionally valid and within permissible delegated authority.
November 13, 2026   Case Laws Income Tax
Transfer pricing comparability objections require reasoned examination of functions, financial information and margins in benchmarking property services.

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Amendment of Section 198 of Income Tax - Clause 48A of the...

Clause 48A amends Section 198 of the Income Tax Act to improve tax collection and compliance in Finance Bill 2019.

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Bill July 19, 2019 Act-Rules
Amendment of Section 198 of Income Tax - Clause 48A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
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Acts Income Tax
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