93. [****] =============... ... ...

92. [****] =============... ... ...

91. [****] =============... ... ...

90. .- (1) The State Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :- (a) the electronic form in which filing, issue, grant, receipt or payment shall be effected under sub-section (1) of section 6; (b) for matters specified in sub-section (2) of section 6; ... ... ...

89. .- (1) The Controller may, after consultation with the Cyber Regulations Advisory Committee and with the previous approval of the Central Government, by notification in the Official Gazette, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely :- (a) the particulars... ... ...

88. .- (1) The Central Government shall, as soon as may be after the commencement of this Act, constitute a Committee called the Cyber Regulations Advisory Committee. (2) The Cyber Regulations Advisory Committee shall consist of a Chairperson and such number of other official and non-official members representing the interests principally affected or having special knowledge of the subject-matter as the Central Government may deem fit. (3) The Cyber Regulations Advisory Committee shall adv... ... ...

New Delhi, Sep 24 (PTI) India's imports of Russian crude are running around 1.8 million barrels per day in September, broadly steady from August but below July levels, as refinery maintenance and stronger Chinese buying curbed Russian flows, while Middle Eastern suppliers stepped in to fill the gap. India imported 2.82 million bpd of Russian crude in August, which slipped to 2.08 million bpd in August, according to data from global commodities data and analytics firm Kpler. Iraq and Saud... ... ...

Making tax payments simpler, secure and accessible for taxpayers across India Mumbai, 24 September 2026: IDFC FIRST Bank has completed the integration of its payment gateway for Central Board of Direct Taxes (CBDT) collections, enabling taxpayers across India to pay Direct Taxes through multiple digital and physical channels. To make Direct Tax payments simple and convenient, taxpayers can choose from multiple payment options, including UPI, credit cards, debit cards, and IDFC FIRST Bank's... ... ...

  87. .- (1) The Central Government may, by notification in the Official Gazette and in the Electronic Gazette, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :- (a) the conditions for considering reliability of electronic signature or electronic authentication technique under sub-section (2) of section 3A; (aa... ... ...

HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA AND HONOURABLE DR. JUSTICE RAVI RANJAN For the Appellants : Mr. Meeraj Kumar, AC to SC-22 For the Respondents : Mr. Dhrub Narayan Sr. Advocate, Mr. Abhishek Advocate, Mr. Prabhat Kr. Dipak Advocate ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) I.A. No. 7454/2013 with I.A. No. 3807/2014 and I.A. No. 4463/2014: Learned counsel for the appellants is permitted to correct the provision of law in I.A. Nos. 7454/2013 and 3807/201... ... ...

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (7) TMI 220 - MADRAS HIGH COURT At a Glance • Renting of immovable property is treated as a supply of services under Schedule II. That characterisation does not, by itself, make construction-related input tax credit available. • The general entitlement in Section 16 is expressly subject to statutory restrictio... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS- GENERAL, MUMBAI ZONE II JAWAHARLAL NEHRU CUSTOM HOUSE, POST: SHEVA TAL. URAN, DIST- RAIGAD, MAHARASHTRA-400707. F. No: S/43-GEN-196/2019-20/PSO/JNCH DIN: 202004780000001RFCE6 Date: 09.04.2020 PUBLIC NOTICE NO. 47/2020 Sub: Kind attention of Steamer Agents/Importers/Exporters/Customs Brokers/Consol Agents is invited to the Board's Circular 2/2015-Cus and existing Public Notice No. 43/2015 dated 14.05.2015. As per para 3 of this P... ... ...

86. .- (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty: Provided that no order shall be made under this section after the expiry of a period of two years from the commencement of this Act. (2) Every order made under this section shall be laid, as soo... ... ...

85. .- (1) Where a person committing a contravention of any of the provisions of this Act or of any rule, direction or order made thereunder is a company, every person who, at the time the contravention was committed, was in charge of, and was responsible to, the company for the conduct of business of the company as well as the company, shall be guilty of the contravention and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section... ... ...

84C. .- Whoever attempts to commit an offence punishable by this Act or causes such an offence to be committed, and in such an attempt does any act towards the commission of the offence, shall, where no express provision is made for the punishment of such attempt, be punished with imprisonment of any description provided for the offence, for a term which may extend to one-half of the longest term of imprisonment provided for that offence, or with such fine as is provided for the offence, or with... ... ...

84B. .- Whoever abets any offence shall, if the act abetted is committed in consequence of the abetment, and no express provision is made by this Act for the punishment of such abetment, be punished with the punishment provided for the offence under this Act. Explanation.- An act or offence is said to be committed in consequence of abetment, when it is committed in consequence of the instigation, or in pursuance of the conspiracy, or with the aid which constitutes the abetment. ===========... ... ...

84A. .- The Central Government may, for secure use of the electronic medium and for promotion of e-governance and e-commerce, prescribe the modes or methods for encryption. =============... ... ...

84. .- No suit, prosecution or other legal proceeding shall lie against the Central Government, the State Government, the Controller or any person acting on behalf of him, and adjudicating officers for anything which is in good faith done or intended to be done in pursuance of this Act or any rule, regulation or order made thereunder. =============... ... ...

83. .- The Central Government may give directions to any State Government as to the carrying into execution in the State of any of the provisions of this Act or of any rule, regulation or order made thereunder. =============... ... ...

82. .- The Controller, the Deputy Controller and the Assistant Controllers shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860). =============... ... ...