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...
Persons resident outside India maintaining Special Rupee Vostro Accounts for international trade settlement may invest their rupee surplus balances in Central Government Securities, including Treasury Bills. This investment option is governed by the Foreign Exchange Management (Debt Instruments) Regulations, 2019, and the Foreign Exchange Management (Deposit) Regulations, 2016, as amended, and detailed in the updated Master Direction on Non-resident Investment in Debt Instruments, 2025. Authorized Dealer Category-I banks are instructed to inform their constituents accordingly. These directions are effective immediately and issued under the Foreign Exchange Management Act, 1999, without affecting any other legal permissions or approvals required.
Persons resident outside India maintaining Special Rupee Vostro Accounts for international trade settlement may invest their rupee surplus balances in Central Government Securities, including Treasury Bills. This investment option is governed by the Foreign Exchange Management (Debt Instruments) Regulations, 2019, and the Foreign Exchange Management (Deposit) Regulations, 2016, as amended, and detailed in the updated Master Direction on Non-resident Investment in Debt Instruments, 2025. Authorized Dealer Category-I banks are instructed to inform their constituents accordingly. These directions are effective immediately and issued under the Foreign Exchange Management Act, 1999, without affecting any other legal permissions or approvals required.
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