Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
The notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the deadlines for compliance with certain provisions. The due dates for Sr. No. 4, 5 and 6 in the Table after FORM-XII have been revised to 15.11.2024, 30.11.2024 and 15.01.2025 respectively. The amendment regulations are called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024 and come into force on the date of publication in the Official Gazette.
The notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the deadlines for compliance with certain provisions. The due dates for Sr. No. 4, 5 and 6 in the Table after FORM-XII have been revised to 15.11.2024, 30.11.2024 and 15.01.2025 respectively. The amendment regulations are called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024 and come into force on the date of publication in the Official Gazette.
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