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Notification No. 40/2021 Dated:- 29-12-2021 Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 40/2021-State Tax The 29th December, 2021 No. GST/23/2017/Vol-II.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: - 1. Short title and... ... ...

Omitted
Act Rules Indian Laws
THE THIRD SCHEDULE of the Information Technology Act, 2000
^1[****] =============... ... ...

Corp. Laws / SEBI / IBC
Dated:- 24-9-2026
PTI
Mumbai, Sep 24 (PTI) The Economic Offences Wing (EOW) of Mumbai Police has registered an FIR against a city-based businessman and four others following a complaint alleging forgery, misuse of corporate documents and creation of unauthorized financial liabilities, an official said on Thursday. The First Information Report was registered against Sudhir Walia and others on September 9 under relevant sections of the Bharatiya Nyaya Sanhita for cheating, forgery and criminal conspiracy, he... ... ...

THE SECOND SCHEDULE of the Information Technology Act, 2000
THE SECOND SCHEDULE See sub-section (1) of section 3A ELECTRONIC SIGNATURE OR ELECTRONIC AUTHENTICATION TECHNIQUE AND PROCEDURE Sl. No. Description Procedure (1) (2) (3) 1. e-authentication technique using Aadhaar or other e-KYC services Authentication of an electronic record by e-authentication Technique which shall be done by- (a) the applicable use of e-authentication, hash, and asymmetric crypto system techniques, leading to issuance of Digital Signa... ... ...

Circular No. CORRIGENDUM TO PUBLIC NOTICE NO. 45/2020 Dated:- 9-4-2020 Trade Notice Dated:- 9-4-2020...
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I) MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA: URAN, DISTRICT RAIGAD, MAHARASHTRA-400707. F. No. S/22-Gen-402/2017-18/AM(I)Part-II Dated : 09.04.2020 CORRIGENDUM TO PUBLIC NOTICE NO. 45/2020 DIN 20200478NW00008D8F7F Sub.: Relaxation in the procedure for IN-Bonding of Cargo filed under Warehouse Bills of Entry- Reg Attention of the Importers, Trade, Custom Brokers and all the stake holders is invited to... ... ...

THE FIRST SCHEDULE of the Information Technology Act, 2000
THE FIRST SCHEDULE [See sub-section (4) of section 1 Sl. No. Description of documents or transactions 1. A negotiable instrument (other than a cheque, a Demand Promissory Note or a Bill of Exchange issued in favour of or endorsed by an entity regulated by the Reserve Bank of India, National Housing Bank, Securities and Exchange Board of India, Insurance Regulatory and Development Authority of India and Pension Fund Regulatory and Development Authority) as defined in Section 13... ... ...

Circular No. PUBLIC NOTICE NO. 45/2020 Dated:- 7-4-2020 Trade Notice Dated:- 7-4-2020 Trade Notice
In-bonding of imported cargo under warehouse Bills of Entry may proceed through electronic submission where physical filing is impracticable during the COVID-19 lockdown. Importers or authorised customs brokers must submit an undertaking, warehouse space certificate, warehouse Bill of Entry details, IEC registration, identity proof and, where required, transit insurance. An into-bond or job number is generated electronically and recorded against the relevant Bill of Entry. Importers availing this facility must replace the undertaking with a proper bond by 7 May 2020.

Section 94 of the Information Technology Act, 2000
Section 94 of the Information Technology Act, 2000, concerning amendment of Act 2 of 1934, is omitted and contains no surviving operative text. It sets out no amendment mechanism, substantive legal rule, compliance obligation, procedural requirement, entitlement, or legal consequence. No further operative detail concerning the referenced amendment is specified.

Section 93 of the Information Technology Act, 2000
93. [****] =============... ... ...

Section 92 of the Information Technology Act, 2000
92. [****] =============... ... ...

Section 91 of the Information Technology Act, 2000
91. [****] =============... ... ...

Section 90 of the Information Technology Act, 2000
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; ... ... ...

Section 89 of the Information Technology Act, 2000
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... ... ...

Section 88 of the Information Technology Act, 2000
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... ... ...

Customs & Trade
Dated:- 24-9-2026
PTI
Russian crude imports are operating near 1.8 million barrels daily in September, with refinery maintenance, stronger Chinese buying, and disruptions to Russian export infrastructure constraining availability. Middle Eastern supply, especially from Iraq and Saudi Arabia, has offset reduced Russian volumes. Potential tougher restrictions on countries purchasing Russian oil could complicate procurement, but energy security and tight physical oil markets make a significant near-term reduction in Russian crude purchases unlikely. Replacement remains technically possible but may raise procurement costs and competition for medium-grade crude.

Income Tax
Dated:- 24-9-2026
PTI
IDFC FIRST Bank's payment-gateway integration for Central Board of Direct Taxes collections enables Direct Tax payments through UPI, credit cards, debit cards, Retail and Corporate Internet Banking, and branch-based cheque, demand draft, or cash payments. Customers of other banks may use their own internet-banking facilities through the gateway. Taxpayers create a challan on the Income Tax e-Filing Portal, select Payment Gateway and IDFC FIRST Bank, choose a payment mode, complete payment, and download or print the paid challan. Payment confirmations are also accessible.

Section 87 of the Information Technology Act, 2000
Section 87 authorises delegated rulemaking for electronic signatures, electronic governance, certification, data security, adjudication, appeals, intermediary obligations, cybersecurity, interception, blocking, traffic-data monitoring, and encryption. Rules may prescribe licensing and certification requirements, reasonable security practices, sensitive personal data safeguards, and procedures for regulatory and adjudicatory functions. Rules and specified cybersecurity notifications are subject to parliamentary laying, with any modification or annulment preserving the validity of prior actions.

2014 (12) TMI 1448
Case Laws Indian Laws
-
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... ... ...

2026 (7) TMI 220 - MADRAS HIGH COURT HC
Input tax credit for goods, services and works contract services used to construct immovable property is subject to the overriding restrictions in Section 17(5), notwithstanding a business nexus under Section 16. Renting is a taxable supply of services but does not by itself satisfy the exception for further supply of works contract services or remove the own-account construction bar. A plant, plant-and-machinery, or qualifying foundation-and-structural-support claim requires fact-specific proof of functional necessity; taxable rental income alone is insufficient. Timely availment, statutory disclosure and the conditions for fraud-based proceedings, interest and penalty require separate assessment.

Circular No. PUBLIC NOTICE NO. 47/2020 Dated:- 9-4-2020 Trade Notice Dated:- 9-4-2020 Trade Notice
An importer or customs broker must first obtain approval of a one-time manual application registering the entity's email address with the Import Noting section. Each electronic request must invariably include scanned copies of the SEZ Bill of Entry and the identity-authorisation document available through the SEZ online system. Following a cross-check against corresponding SEZ online details, the Superintendent (Import Noting) grants transshipment approval in ICES 1.5. The terminal officer cross-checks the printed Approval Order against the emailed copy and verifies relevant cargo, container and seal particulars before endorsing release in ICES 1.5.

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