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...
Public Notice No. 32/2025-26, issued under the Foreign Trade Policy 2023, amends Para 2.08 of the Handbook of Procedures with immediate effect. Application form ANF-1A is deleted, and its contents are merged into a revised ANF-2A, attached as Annexure I. Para 2.08(c) now provides that details in Importer Exporter Code (IEC) applications will be validated electronically through integration with records of relevant authorities, and applicants must upload specified documents unless exempted by the system. Para 2.08(d) is revised to state that guidelines for post-verification of online IECs will be issued periodically by the Directorate General of Foreign Trade.
Public Notice No. 32/2025-26, issued under the Foreign Trade Policy 2023, amends Para 2.08 of the Handbook of Procedures with immediate effect. Application form ANF-1A is deleted, and its contents are merged into a revised ANF-2A, attached as Annexure I. Para 2.08(c) now provides that details in Importer Exporter Code (IEC) applications will be validated electronically through integration with records of relevant authorities, and applicants must upload specified documents unless exempted by the system. Para 2.08(d) is revised to state that guidelines for post-verification of online IECs will be issued periodically by the Directorate General of Foreign Trade.
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