Baggage allowance amendment increases exempt value and restricts frequency; adds electronic items and prevents concurrent transfer of residence claims. Amendments raise the exempt baggage allowance under rule 4-A and limit its use to once every three years; they add video cameras (and related television, sound and video apparatus), computers and computer peripherals (excluding calculating machines), and word processing machines to the list of admissible duty free items. New rule 4-B allows ignoring short visits to India when computing the required period abroad provided such visits total no more than thirty days and the period abroad excluding them is at least one year. A new provision bars claiming rule 4-A benefits simultaneously with Transfer of Residence Rules benefits.
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Baggage allowance amendment increases exempt value and restricts frequency; adds electronic items and prevents concurrent transfer of residence claims.
Amendments raise the exempt baggage allowance under rule 4-A and limit its use to once every three years; they add video cameras (and related television, sound and video apparatus), computers and computer peripherals (excluding calculating machines), and word processing machines to the list of admissible duty free items. New rule 4-B allows ignoring short visits to India when computing the required period abroad provided such visits total no more than thirty days and the period abroad excluding them is at least one year. A new provision bars claiming rule 4-A benefits simultaneously with Transfer of Residence Rules benefits.
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