Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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The DGFT issued a trade notice proposing amendments to the Foreign Trade Policy and Handbook of Procedures for export of SCOMET items for testing and evaluation. Key modifications include expanding authorization conditions for temporary export of controlled items, introducing a new paragraph 10.13(C) specifically addressing demonstration, testing, and evaluation exports. The amendments establish clear guidelines requiring: no commercial transactions, no technology transfer, limited export duration (120 days), mandatory return documentation, and strict compliance with export control regulations. Stakeholders were invited to provide feedback within 10 days, with proposed changes to take immediate effect upon finalization.
The DGFT issued a trade notice proposing amendments to the Foreign Trade Policy and Handbook of Procedures for export of SCOMET items for testing and evaluation. Key modifications include expanding authorization conditions for temporary export of controlled items, introducing a new paragraph 10.13(C) specifically addressing demonstration, testing, and evaluation exports. The amendments establish clear guidelines requiring: no commercial transactions, no technology transfer, limited export duration (120 days), mandatory return documentation, and strict compliance with export control regulations. Stakeholders were invited to provide feedback within 10 days, with proposed changes to take immediate effect upon finalization.
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