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    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
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The DGFT amends the RELIEF notification under the Export...

Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.

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DGFT April 18, 2026 Notifications
The DGFT amends the RELIEF notification under the Export Promotion Mission to expand the eligible destination list for shipments meant for delivery or transshipment. Egypt and Jordan are added to the countries already notified for the purposes of paras 6.2, 7.2 and 8.2, while all other provisions of the earlier notification remain unchanged. The amendment operates to extend RELIEF support to exporters affected by continuing logistics disruptions involving those destinations.

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Acts Income Tax