Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Amendment inserts a mandatory Currency Declaration Form (CDF) annex to the Export and Import of Currency Regulations, requiring passengers to declare aggregate foreign exchange on arrival; exemption applies where aggregate foreign exchange does not exceed US$10,000 or foreign currency notes do not exceed US$5,000. The CDF must be produced to authorised banks or money changers when converting foreign exchange and retained for customs production on departure if unencashed. Details of travellers' cheques or currency denominations need not be furnished; foreign tourists need not provide an address. Issued by RBI as an amendment to the Principal Regulations.
Amendment inserts a mandatory Currency Declaration Form (CDF) annex to the Export and Import of Currency Regulations, requiring passengers to declare aggregate foreign exchange on arrival; exemption applies where aggregate foreign exchange does not exceed US$10,000 or foreign currency notes do not exceed US$5,000. The CDF must be produced to authorised banks or money changers when converting foreign exchange and retained for customs production on departure if unencashed. Details of travellers' cheques or currency denominations need not be furnished; foreign tourists need not provide an address. Issued by RBI as an amendment to the Principal Regulations.
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