Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
Rule 281A requires assessees claiming exemptions under Schedule IV, Table entries 13D and 13E, to furnish Form 173A. The form requires basic identification and residence details, tax-year information, and security-wise disclosures, including ISIN, government security type, holdings, purchases, sales, interest received or accrued, and capital gains. Banks for International Settlements may omit TIN and SEBI registration details. These requirements take effect from 19 October 2026, the Gazette-publication date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
