Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Mutual fund regulatory references to the Fifth Schedule are replaced with references to Chapter IIID of the Securities and Exchange Board of India (Intermediaries) Regulations, 2008. The amendment updates regulation 28 and regulation 81(l) and omits the Fifth Schedule from the Mutual Funds Regulations, 2026. These changes take effect 180 days after publication in the Official Gazette, consolidating the relevant requirements under the Intermediaries Regulations framework.
Mutual fund regulatory references to the Fifth Schedule are replaced with references to Chapter IIID of the Securities and Exchange Board of India (Intermediaries) Regulations, 2008. The amendment updates regulation 28 and regulation 81(l) and omits the Fifth Schedule from the Mutual Funds Regulations, 2026. These changes take effect 180 days after publication in the Official Gazette, consolidating the relevant requirements under the Intermediaries Regulations framework.
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TaxTMI 
TaxTMI 
of 4905 
