Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
The customs notification amends Notification No. 57/2000-Customs by substituting the rate entry in the table against Sl. No. 1, column (4), so that the existing 4.35% duty on gold, silver and platinum imported under the specified schemes is replaced with 10%. The amendment is issued under section 25(1) of the Customs Act, 1962 and takes effect from 13 May 2026, thereby increasing the applicable import duty rate for the covered imports.
The customs notification amends Notification No. 57/2000-Customs by substituting the rate entry in the table against Sl. No. 1, column (4), so that the existing 4.35% duty on gold, silver and platinum imported under the specified schemes is replaced with 10%. The amendment is issued under section 25(1) of the Customs Act, 1962 and takes effect from 13 May 2026, thereby increasing the applicable import duty rate for the covered imports.
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