Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The circular directs full implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR): SAM and SEI are live PAN India, SDM implemented nationwide with amendment messages operational, and stuffing messages are piloted at two sites; remaining SCMTR messages are to be operationalized by 31 December 2025. Transitional provisions are extended to 31 December 2025, during which stakeholders must file accurate electronic declarations compliant with statutory provisions. A task force will monitor rollout, DG Systems will receive implementation issues, and regional chiefs must run weekly stakeholder outreach and publish notices to ensure smooth adoption.
The circular directs full implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR): SAM and SEI are live PAN India, SDM implemented nationwide with amendment messages operational, and stuffing messages are piloted at two sites; remaining SCMTR messages are to be operationalized by 31 December 2025. Transitional provisions are extended to 31 December 2025, during which stakeholders must file accurate electronic declarations compliant with statutory provisions. A task force will monitor rollout, DG Systems will receive implementation issues, and regional chiefs must run weekly stakeholder outreach and publish notices to ensure smooth adoption.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
