Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
This trade notice clarifies the procedure for import/re-import of "Exhibits and Samples" for demo, display, exhibition, and participation in fairs or events in India or abroad. As per Para 2.60 of the Handbook of Procedures 2023, import/export of such goods on re-export/re-import basis shall be allowed without an authorization, subject to conditions and submission of a bond/security to Customs or ATA Carnet. Import/re-import of "Exhibits and Samples" for the stated purposes shall be regulated under Para 2.60 and not require import authorization or registration under Import Monitoring Systems, provided other compliance requirements are met.
This trade notice clarifies the procedure for import/re-import of "Exhibits and Samples" for demo, display, exhibition, and participation in fairs or events in India or abroad. As per Para 2.60 of the Handbook of Procedures 2023, import/export of such goods on re-export/re-import basis shall be allowed without an authorization, subject to conditions and submission of a bond/security to Customs or ATA Carnet. Import/re-import of "Exhibits and Samples" for the stated purposes shall be regulated under Para 2.60 and not require import authorization or registration under Import Monitoring Systems, provided other compliance requirements are met.
Note: It is a system-generated summary and is for quick reference only.