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...
Clause (iva) of sub-section (1) of section 36 is amended to increase the deduction for employer contribution to a pension scheme u/s 80CCD from 10% to 14% of the employee's salary in the previous year. Sub-section (2) of section 80CCD is amended to allow deduction up to 14% of the employee's salary for contribution by non-government employers, where the employee's salary is chargeable u/s 115BAC(1A). The amendments are effective from April 1, 2025 and applicable from assessment year 2025-2026 onwards.
Clause (iva) of sub-section (1) of section 36 is amended to increase the deduction for employer contribution to a pension scheme u/s 80CCD from 10% to 14% of the employee's salary in the previous year. Sub-section (2) of section 80CCD is amended to allow deduction up to 14% of the employee's salary for contribution by non-government employers, where the employee's salary is chargeable u/s 115BAC(1A). The amendments are effective from April 1, 2025 and applicable from assessment year 2025-2026 onwards.
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