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
    Instant premix tea with assorted teas held mixed supply, not composite, u/s2(30) and s.2(74) CGST
    Limited scope of Section 36(1)(viii) deduction: no relief for dividends, short-term deposit interest, SDF service charges
    Co-operative society entitled to s.80P(2)(d) deduction on interest from surplus funds; not a co-operative bank within s.80P(4) exclusion
    30-month delay in AY 2018-19 ITR filing not condoned; generic director dispute not "genuine hardship" u/s119(2)(b)
    Jewellery Seizure Order u/s 132A Set Aside; Jurisdictional Officer Told To Reconsider Release Application Afresh
    Housing exemption u/ss 54 and 54F denied, but demonetisation cash addition u/ss 69A and 115BBE deleted
    Reassessment u/ss 147 and 148 quashed as local officer bypassed faceless e-assessment scheme requirements
    Business income on ad contracts estimated at 5%, cash deposits treated as covered to prevent double taxation
    Penalty u/s 271AAB deleted as search disclosure not "undisclosed income" under exhaustive Explanation (c) definition
    Section 273B limits penalty to first default where repeated section 142(1) non-compliance concerns identical information under 271(1)(b)
    Revision u/s 263 quashed on cost-plus ITES transfer pricing; assessment u/s143(3) r/w s.144B upheld
    Second reassessment u/s 147 held invalid as change of opinion; LTCG exemption u/s 10(38) allowed, 69A addition fails
    Deduction u/s 10A allowed before setoff of unabsorbed depreciation and losses; revenue appeal dismissed
    Appeal succeeds as revision u/s 263 fails; depreciation on goodwill and Voot platform upheld consistently
    Appeal succeeds: Rule 8D disallowance invalid without 14A(2) satisfaction; business, repair expenses allowed as revenue under 37(1)
    Revenue appeal fails as s.68 r.w.s.115BBE additions on alleged bogus loans deleted for lack of evidence
    Auction buyer not liable for company's past excise or customs dues in liquidation sale; tax claims extinguished
    Decision sets aside Customs penalties, rejects s.108 statements, holds confiscation u/ss111,123 invalid for gold, currency, jewellery
    CKD OTG kits without glass door lack essential character; classified as parts u/r 2(a) GRI, 8516.90.00
    AAR classifies imported diagnostic kits as laboratory reagents under Tariff Item 38221990 using Rule 1, denies BCD exemption
❯❯
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

Notification No. 62/2022-Customs is amended by substituting...

Revised Basic Customs Duty rates for specified Australia imports under Notification 62/2022, applying from 1 January 2026

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs January 3, 2026 Notifications
Notification No. 62/2022-Customs is amended by substituting Table I and Table II to revise the schedule of specified goods and the applicable Basic Customs Duty (BCD) rates (and, where provided, additional levy rate parameters) for imports into India from Australia. The substituted tables prescribe item-wise tariff classifications, descriptions, and revised duty rates, including nil and concessional rates for specified tariff items and updated rate structures for certain goods assessed with reference to quantity or CIF value. The amended duty schedule applies to eligible imports from 1 January 2026, and customs duty liability is to be computed in accordance with the substituted tables from that date.

Topics

Acts Income Tax