Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
