Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
Central Government, exercising powers under clause (e) of paragraph 2 of the Capital Gains Account Scheme, 1988, authorises all non-rural branches of specified private sector banks to receive deposits and maintain accounts under the Scheme. The notification extends earlier authorisations issued in 1988 and 2012, and now includes non-rural branches of HDFC Bank, ICICI Bank, Axis Bank, City Union Bank, DCB Bank, Federal Bank, IDFC FIRST Bank, IndusInd Bank, Jammu and Kashmir Bank, Karnataka Bank, Karur Vysya Bank, Kotak Mahindra Bank, RBL Bank, South Indian Bank, Yes Bank, Dhanlaxmi Bank, Bandhan Bank, CSB Bank, and Tamilnad Mercantile Bank. A rural branch is defined by population below 10,000 as per the 2011 census.
Central Government, exercising powers under clause (e) of paragraph 2 of the Capital Gains Account Scheme, 1988, authorises all non-rural branches of specified private sector banks to receive deposits and maintain accounts under the Scheme. The notification extends earlier authorisations issued in 1988 and 2012, and now includes non-rural branches of HDFC Bank, ICICI Bank, Axis Bank, City Union Bank, DCB Bank, Federal Bank, IDFC FIRST Bank, IndusInd Bank, Jammu and Kashmir Bank, Karnataka Bank, Karur Vysya Bank, Kotak Mahindra Bank, RBL Bank, South Indian Bank, Yes Bank, Dhanlaxmi Bank, Bandhan Bank, CSB Bank, and Tamilnad Mercantile Bank. A rural branch is defined by population below 10,000 as per the 2011 census.
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