Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Notification No. 23/2024-Customs amends the original Notification No. 64/2023-Customs by substituting the deadline mentioned in Column (4) of the Table against S. No. 1. Instead of the previous date of "30th day of April, 2024," the new deadline is extended to "30th day of June, 2024." This extension provides importers with additional time to comply with the conditions for availing exemptions on specified goods, particularly Yellow Peas.
Notification No. 23/2024-Customs amends the original Notification No. 64/2023-Customs by substituting the deadline mentioned in Column (4) of the Table against S. No. 1. Instead of the previous date of "30th day of April, 2024," the new deadline is extended to "30th day of June, 2024." This extension provides importers with additional time to comply with the conditions for availing exemptions on specified goods, particularly Yellow Peas.
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