Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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