Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The Directorate General of Systems and Data Management issued an advisory regarding recent changes in the Sea Cargo Manifest Transshipment Regulations (SCMTR) module of the ICES application. The changes include allowing stakeholders to upload crew effect and ship stores declarations in pdf format, making the bond requirement for transshipment optional in certain cases, generating MCIN for consolidated bills of lading, allowing the use of passport numbers for foreign nationals and diplomats, making consignee code optional in SDM filings, and making the expected departure date and time field optional in SAM filings. Additionally, adjustments were made to address errors in vessel manifests and update the Message Implementation Guide. Notably, the requirement for a trans-shipment bond in domestic sea cargo movements was eliminated. Stakeholders are advised to refer to specific advisories for detailed instructions and contact provided email addresses for assistance.
The Directorate General of Systems and Data Management issued an advisory regarding recent changes in the Sea Cargo Manifest Transshipment Regulations (SCMTR) module of the ICES application. The changes include allowing stakeholders to upload crew effect and ship stores declarations in pdf format, making the bond requirement for transshipment optional in certain cases, generating MCIN for consolidated bills of lading, allowing the use of passport numbers for foreign nationals and diplomats, making consignee code optional in SDM filings, and making the expected departure date and time field optional in SAM filings. Additionally, adjustments were made to address errors in vessel manifests and update the Message Implementation Guide. Notably, the requirement for a trans-shipment bond in domestic sea cargo movements was eliminated. Stakeholders are advised to refer to specific advisories for detailed instructions and contact provided email addresses for assistance.
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