Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
CBIC implemented electronic voluntary payment functionality on ICEGATE platform, replacing manual TR-6 payments at Customs stations effective December 31, 2024. The system enables self-initiated challan generation and payments without customs officer approval. Users must register on ICEGATE to access post-login functionality, primarily for past imports/exports settlements. Payment options include Electronic Cash Ledger debits, nine authorized banks via internet banking, NEFT/RTGS through RBI, and payment aggregator modes. Manual TR-6 challans require explicit Commissioner approval post-deadline. The platform supports 26 payment purposes including investigation payments, audit settlements, EPCG compliance, penalties, and pre-deposit appeals. Officers can verify payments through ICEGATE's dedicated portal interface.
CBIC implemented electronic voluntary payment functionality on ICEGATE platform, replacing manual TR-6 payments at Customs stations effective December 31, 2024. The system enables self-initiated challan generation and payments without customs officer approval. Users must register on ICEGATE to access post-login functionality, primarily for past imports/exports settlements. Payment options include Electronic Cash Ledger debits, nine authorized banks via internet banking, NEFT/RTGS through RBI, and payment aggregator modes. Manual TR-6 challans require explicit Commissioner approval post-deadline. The platform supports 26 payment purposes including investigation payments, audit settlements, EPCG compliance, penalties, and pre-deposit appeals. Officers can verify payments through ICEGATE's dedicated portal interface.
Note: It is a system-generated summary and is for quick reference only.
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