Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Voluntary Retention Route investments in central government securities, state government securities and corporate debt will be reckoned under the existing investment limits for FPI investments under the General Route, thereby subsuming VRR-specific limits; this change takes effect April 1, 2026 and existing VRR holdings will be transferred to General Route limits. FPIs that had committed to retention periods longer than the minimum may optionally liquidate part or all of their portfolios and exit the VRR after the minimum retention period ends. The Directions are issued by the RBI under FEMA and require AD Category I banks to notify constituents.
Voluntary Retention Route investments in central government securities, state government securities and corporate debt will be reckoned under the existing investment limits for FPI investments under the General Route, thereby subsuming VRR-specific limits; this change takes effect April 1, 2026 and existing VRR holdings will be transferred to General Route limits. FPIs that had committed to retention periods longer than the minimum may optionally liquidate part or all of their portfolios and exit the VRR after the minimum retention period ends. The Directions are issued by the RBI under FEMA and require AD Category I banks to notify constituents.
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