NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
The Central Excise (Amendment) Rules, 2026 insert identical provisos in rules 18 and 19 to exclude motor spirit (petrol), high-speed diesel oil and aviation turbine fuel from the rebate and export-without-payment-of-duty framework, except where exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and narrows the scope of export concessions for these specified petroleum products, while preserving the stated exception for exports by Public Sector Oil Companies to the named neighbouring countries.
The Central Excise (Amendment) Rules, 2026 insert identical provisos in rules 18 and 19 to exclude motor spirit (petrol), high-speed diesel oil and aviation turbine fuel from the rebate and export-without-payment-of-duty framework, except where exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and narrows the scope of export concessions for these specified petroleum products, while preserving the stated exception for exports by Public Sector Oil Companies to the named neighbouring countries.
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