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    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
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      Mandatory use of Body Worn Cameras during physical examination...

      Mandatory Body Worn Cameras for import cargo examination at CFSs under JNCH begin from 1 April 2026

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      CustomsApril 3, 2026Circulars
      Mandatory use of Body Worn Cameras during physical examination of import cargo at all Container Freight Stations under JNCH jurisdiction will apply from 01.04.2026, in line with CBIC Circular No. 07/2026-Customs. The examination must be recorded from before opening packages or containers until completion, covering inspection of seals, goods, quantity, description, sampling, and interactions with the importer or Customs Broker; any interruption must be noted with reasons. Recordings must be securely stored and retained for two years by the jurisdictional Commissionerate, and, where investigations, disputes, or litigation arise, preserved until final disposal. CFSs must ensure BWCs are available for officers at their locations.

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      ActsIncome Tax