Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
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