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    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
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Export of specified essential commodities to the Republic of...

Trade policy relaxation for Maldives-bound essential commodities, with quota limits, port restrictions, and environmental compliance conditions.

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DGFT April 2, 2026 Notifications
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.

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Acts Income Tax