Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Appendix 4B of the Handbook of Procedures, 2023 has been amended to update the lists of banks authorised to import gold and silver. Fifteen banks are authorised to import both gold and silver, while Union Bank of India and SBER Bank are authorised to import only gold. The revised authorisations take effect from 1 April 2026 and remain valid until 31 March 2029. The public notice therefore updates the operational bank list for precious metal imports under the Foreign Trade Policy framework.
Appendix 4B of the Handbook of Procedures, 2023 has been amended to update the lists of banks authorised to import gold and silver. Fifteen banks are authorised to import both gold and silver, while Union Bank of India and SBER Bank are authorised to import only gold. The revised authorisations take effect from 1 April 2026 and remain valid until 31 March 2029. The public notice therefore updates the operational bank list for precious metal imports under the Foreign Trade Policy framework.
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