Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
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