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 18A permits voluntary post-clearance revision of customs entries under newly notified regulations, enabling importers/exporters to file an electronic revision (or revision-cum-refund) at the port of original clearance, obtain an ARN, pay any additional duty with interest (no penalty), and receive a Revised Entry Reference. Revisions follow a self-assessment route, may be verified or re-assessed by designated proper officers, and refunds are processed via the revised entry. Revisions are ineligible where audits, searches, seizures, investigations have been initiated or where reassessments under sections 17, 18 or 84 have occurred. A Rs.1,000 filing fee applies and an electronic eligibility declaration is required.
Section 18A permits voluntary post-clearance revision of customs entries under newly notified regulations, enabling importers/exporters to file an electronic revision (or revision-cum-refund) at the port of original clearance, obtain an ARN, pay any additional duty with interest (no penalty), and receive a Revised Entry Reference. Revisions follow a self-assessment route, may be verified or re-assessed by designated proper officers, and refunds are processed via the revised entry. Revisions are ineligible where audits, searches, seizures, investigations have been initiated or where reassessments under sections 17, 18 or 84 have occurred. A Rs.1,000 filing fee applies and an electronic eligibility declaration is required.
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