Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
DGFT amended Chapter 2 of Handbook of Procedures 2023 implementing electronic Certificate of Origin system. Key changes include mandatory online submission of Non-Preferential CoO applications through trade.gov.in portal, revised fee structure of Rs. 200 per certificate, and introduction of online correction requests via in-lieu CoO applications. New provisions allow agencies to issue Back-to-Back Certificates for non-Indian origin goods in re-export, trans-shipment, and merchanting trade, requiring explicit documentation of origin country. Previous manual submission requirements were replaced with digital documentation, and EIC's role in printing blank certificates was removed. Changes align with digital transformation of trade documentation processes.
DGFT amended Chapter 2 of Handbook of Procedures 2023 implementing electronic Certificate of Origin system. Key changes include mandatory online submission of Non-Preferential CoO applications through trade.gov.in portal, revised fee structure of Rs. 200 per certificate, and introduction of online correction requests via in-lieu CoO applications. New provisions allow agencies to issue Back-to-Back Certificates for non-Indian origin goods in re-export, trans-shipment, and merchanting trade, requiring explicit documentation of origin country. Previous manual submission requirements were replaced with digital documentation, and EIC's role in printing blank certificates was removed. Changes align with digital transformation of trade documentation processes.
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