Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
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