Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
Note: It is a system-generated summary and is for quick reference only.