Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Procedures are prescribed for export cargo containers originating from India, off-loaded at intermediate foreign ports and subsequently returned to India due to maritime disruption. Shipping line or authorised representative must file SAM, container particulars and seal integrity must be verified against shipping documents, and Bill of Entry may be waived only where seals are intact and details match. Shipping Bills and LEO are to be cancelled through the EDI post-EGM module. Where seals are tampered or not intact, 100% examination and re-import procedures apply. Any export incentives already disbursed, including IGST and drawback, are to be recovered manually, and the relaxation remains in force until 30.04.2026.
Procedures are prescribed for export cargo containers originating from India, off-loaded at intermediate foreign ports and subsequently returned to India due to maritime disruption. Shipping line or authorised representative must file SAM, container particulars and seal integrity must be verified against shipping documents, and Bill of Entry may be waived only where seals are intact and details match. Shipping Bills and LEO are to be cancelled through the EDI post-EGM module. Where seals are tampered or not intact, 100% examination and re-import procedures apply. Any export incentives already disbursed, including IGST and drawback, are to be recovered manually, and the relaxation remains in force until 30.04.2026.
Note: It is a system-generated summary and is for quick reference only.