Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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An interest subvention mechanism is launched with immediate effect to reduce the cost of pre- and post-shipment rupee export credit for eligible MSME exporters, with a subvention rate of 2.75% per annum and an annual cap of Rs 50 lakh per exporter, thereby lowering financing costs and improving working-capital liquidity. Eligibility is confined to MSME manufacturer and merchant exporters with a valid active IEC and MSME registration, and only for exports covered by a notified positive list of HSN six-digit tariff lines, thereby restricting benefits to specified sectors and transactions. Only export credit extended by lending institutions in accordance with RBI Master Directions qualifies; banks must pass the benefit upfront and claim reimbursement via RBI on monthly, auditor-certified, IEC-wise submissions, with excess claims recoverable. The framework is piloted concurrently with stakeholder consultation, with guidelines to be refined and later formalised under the FTP/HBP framework.
An interest subvention mechanism is launched with immediate effect to reduce the cost of pre- and post-shipment rupee export credit for eligible MSME exporters, with a subvention rate of 2.75% per annum and an annual cap of Rs 50 lakh per exporter, thereby lowering financing costs and improving working-capital liquidity. Eligibility is confined to MSME manufacturer and merchant exporters with a valid active IEC and MSME registration, and only for exports covered by a notified positive list of HSN six-digit tariff lines, thereby restricting benefits to specified sectors and transactions. Only export credit extended by lending institutions in accordance with RBI Master Directions qualifies; banks must pass the benefit upfront and claim reimbursement via RBI on monthly, auditor-certified, IEC-wise submissions, with excess claims recoverable. The framework is piloted concurrently with stakeholder consultation, with guidelines to be refined and later formalised under the FTP/HBP framework.
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