Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    August 3, 2026   Case Laws Income Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case Laws Income Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case Laws Income Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case Laws Income Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case Laws Income Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case Laws Customs
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    August 3, 2026   Case Laws Customs
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    August 3, 2026   Case Laws Customs
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case Laws Customs
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case Laws Customs
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case Laws Customs
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    August 3, 2026   Case Laws Customs
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
    August 3, 2026   Case Laws Companies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case Laws IBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    August 3, 2026   Case Laws FEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case Laws Money Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case Laws Indian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case Laws Indian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case Laws Indian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
August 3, 2026   Case Laws Income Tax
Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
August 3, 2026   Case Laws Income Tax
Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
August 3, 2026   Case Laws Income Tax
Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
August 3, 2026   Case Laws Income Tax
Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
August 3, 2026   Case Laws Income Tax
Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
August 3, 2026   Case Laws Customs
Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
August 3, 2026   Case Laws Customs
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
August 3, 2026   Case Laws Customs
Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
August 3, 2026   Case Laws Customs
Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
August 3, 2026   Case Laws Customs
Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
August 3, 2026   Case Laws Customs
Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
August 3, 2026   Case Laws Customs
Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
August 3, 2026   Case Laws Companies Law
Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
August 3, 2026   Case Laws IBC
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
August 3, 2026   Case Laws FEMA
Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
August 3, 2026   Case Laws Money Laundering
Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
August 3, 2026   Case Laws Indian Laws
Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
August 3, 2026   Case Laws Indian Laws
Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
August 3, 2026   Case Laws Indian Laws
Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
August 1, 2026   Notifications Income Tax
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › FEMA › 2026 › May, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
FEMA

RBI has withdrawn the prior approval requirement for tie-ups...

RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

FEMA May 15, 2026 Circulars
RBI has withdrawn the prior approval requirement for tie-ups between non-bank entities and Authorised Dealer Category-I banks for facilitating outward remittances, and has deleted paragraph 10 of the Master Direction with immediate effect. ADs may now use third-party online interfaces for non-trade current account outward remittances only if they comply with detailed transparency, customer protection, KYC, grievance redressal, data privacy, cybersecurity, settlement, and fund-safeguarding requirements. The AD remains solely responsible for FEMA compliance and for all acts and omissions of the third party, and remitter funds must move directly from the remitter's bank account to the beneficiary's bank account.
View Source View

Topics

Acts Income Tax
Next ➔