Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
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