Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
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