Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    April 6, 2026   Case LawsCustoms
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case LawsCustoms
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case LawsCustoms
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case LawsCustoms
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case LawsIBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case LawsIBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case LawsIBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case LawsIBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case LawsCentral Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   NotificationsDGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
    April 4, 2026   NotificationsIncome Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   CircularsCustoms
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    April 4, 2026   CircularsCustoms
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case LawsGST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case LawsGST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
    April 4, 2026   Case LawsGST
    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    April 4, 2026   Case LawsGST
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    April 4, 2026   Case LawsGST
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
    April 4, 2026   Case LawsGST
    NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    April 6, 2026   Case Laws Customs
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case Laws Customs
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case Laws Customs
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case Laws Customs
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case Laws IBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case Laws IBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case Laws IBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case Laws IBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case Laws Central Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   Notifications DGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
    April 4, 2026   Notifications Income Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   Circulars Customs
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.
    April 4, 2026   Circulars Customs
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case Laws GST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case Laws GST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
    April 4, 2026   Case Laws GST
    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    April 4, 2026   Case Laws GST
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    April 4, 2026   Case Laws GST
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
    April 4, 2026   Case Laws GST
    NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › FEMA › 2026 › April, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      FEMA

      RBI has shifted processing of references on Overseas Investment...

      Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      FEMAApril 3, 2026Circulars
      RBI has shifted processing of references on Overseas Investment received from persons resident in India through authorised dealer banks from its Central Office to seven designated Regional Offices, effective 1 April 2026. AD banks must now submit such references through the PRAVAAH portal using the relevant UIN prefix mapping to the specified Regional Office. Corresponding amendments to the Master Direction on Overseas Investment are being implemented, and banks are asked to inform customers and constituents. The circular operates under FEMA and does not affect any permissions or approvals required under other laws.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔