Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The existing provisions of section 230(1A) of the Income-tax Act, 1961, require obtaining a tax clearance certificate from income-tax authorities before leaving India, confirming no outstanding liabilities under specified Acts. To include liabilities under the Black Money Act, 2015, it is proposed to insert a reference to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in section 230(1A) for obtaining the tax clearance certificate. This amendment will take effect from October 1, 2024.
The existing provisions of section 230(1A) of the Income-tax Act, 1961, require obtaining a tax clearance certificate from income-tax authorities before leaving India, confirming no outstanding liabilities under specified Acts. To include liabilities under the Black Money Act, 2015, it is proposed to insert a reference to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in section 230(1A) for obtaining the tax clearance certificate. This amendment will take effect from October 1, 2024.
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