Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    EPF first charge under S.11(2) overrides SARFAESI Ss.26E, 35, 13; provident dues trump secured creditor priority
    Key Tribunal Reforms Act provisions invalidated for violating judicial independence, separation of powers and Article 14 guarantees
    Ruling upholds 24% arbitral interest, clarifies S.31(7)(a)-(b) on pre/post-award interest and narrows S.34, S.37 relief
    Regulator Eases AIF Rules: New Accredited Investors Only Fund, Lower Clause (pa) Threshold, Manager Assumes Trustee Duties
    New LODR Fifth Amendment reshapes related party transaction rules, disclosure duties, and non-convertible security communication timelines under Sched...
    Competition watchdog partly upholds abuse finding on dominant messaging app's 2021 privacy policy under Sections 4(2)(a)(i), (c)
    Exporters entitled to ITC refund under s.54(3) GST; Rule 89(4A) and Circular 172 held inapplicable
    Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments
    Appeal to be heard if taxpayer deposits admitted dues plus 25 percent of disputed GST within 30 days
    Writ allowed; assessment and rectification orders quashed, matter remanded for de novo consideration subject to partial tax deposit
    Rectification under Section 161 CGST set aside for breach of natural justice, matter remanded with 50% deposit condition
    Supervisory power under Article 227 limits tribunal from halting GST general transfers or forcing online policy deadline
    No binding direction under s.153(6); reassessment of amalgamated company time-barred under s.153(1) for A.Y. 2007-08
    Non-speaking s.127 transfer order for AY 2022-23 set aside; fresh reasoned decision directed after objections
    Revenue appeal rejected, s.10A deduction upheld as STP unit not formed by splitting or reconstruction under s.10A(2)(ii)
    Cash deposits from milk business partly accepted; only 10% taxed as profit, not under s.115BBE, non-precedent basis
    Interest on land acquisition held taxable as income from other sources under sections 56(2)(viii) and 145B(1), appeal dismissed
    Leave encashment of PSU bank employee held exempt under s. 10(10AA); assessment to be modified accordingly
    Appeal succeeds as voluntary survey surrender accepted; additions for building, fund circulation, sundry debtors, book rejection deleted
    JDA taxation clarified: LTCG on assessee's share of constructed area; sale profits as business income, section 2(47)(v)
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Import of restricted IT hardware under HSN 8471 (laptops,...

Restricted IT hardware imports under HSN 8471 in 2026 require Import Management System authorization via online applications

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT December 19, 2025 Circulars
Import of restricted IT hardware under HSN 8471 (laptops, tablets, all-in-one PCs, ultra small form factor computers and servers) for calendar year 2026 is to be managed through the Import Management System requiring importers to obtain an import authorization by applying on the DGFT website. The application portal will remain open from 22.12.2025 to 15.12.2026; authorizations issued under the system will be valid until 31.12.2026, and multiple applications may be filed within the year. Amendment requests during an authorization's validity may be submitted online, and a mid-term review may be undertaken to update inputs; the prescribed procedure may be amended, modified, suspended, or withdrawn, affecting continued availability and terms of authorization.

Topics

Acts Income Tax