Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
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