Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
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