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        <title>Tax Updates - Daily Update</title>
        <link>https://www.taxtmi.com</link>
        <description>One stop solution for Direct Taxes and Indirect Taxes and Corporate Laws in India</description>
        <category>Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services</category>
        <copyright>TaxTMI.Com / MS Knowledge Processing Pvt. Ltd. All rights reserved.</copyright>
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        <ttl>60</ttl>
        <item>
<title>Short title and commencement</title>
<link>https://www.taxtmi.com/acts?id=54804</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Tribunals Reforms Act, 2026 seeks to improve tribunal efficiency, independence, transparency and uniformity in qualifications, appointments, service conditions, administration and functioning. It provides for a National Tribunals Commission and consequential amendments to related enactments. Section 1 permits commencement by Official Gazette notification, including different dates for different provisions; commencement references apply to the effective date of the relevant provision. Commencement took effect from 25 August 2026.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form for claim of drawback under rule 12</title>
<link>https://www.taxtmi.com/acts?id=54846</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54846</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Drawback claims for goods exported by parcel post require prescribed exporter, consignment, valuation and drawback particulars. The exporter must certify non-use after manufacture, absence of a separate duty-rebate claim, and payment of customs and central excise duty on manufacturing raw materials. The form also records customs examination, packing and sealing, postal forwarding, post-appraising inspection, export permission or detention, and final certification of export and forwarding to customs authorities.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for supplementary claim for drawback under rule 16</title>
<link>https://www.taxtmi.com/acts?id=54847</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54847</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Supplementary drawback claims may be made under rule 16 where drawback received is less than the rate finally fixed by the Government. The application must provide exporter, export-goods, shipping bill, vessel, existing drawback and additional claim particulars, and reasons for the claim. The claimant must declare that duties paid on raw materials used in exported goods have not been claimed as rebate, and must submit supporting rate communications, relevant evidence, prescribed documents, and a calculation sheet.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Substitution of new Schedule for Schedule I.</title>
<link>https://www.taxtmi.com/acts?id=54841</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Schedule I sets conditions for eligible investment funds and eligible fund managers to ensure specified fund-management activities do not constitute a business connection in India. The fund must be non-resident, established outside India in an eligible jurisdiction, maintain Indian resident participation within the prescribed limit, and neither conduct nor control business in India. The fund manager must be appropriately registered, independent, act in the ordinary course of fund-management business, and remain within the prescribed profit-entitlement limit. Annual compliance reporting and further prescribed disclosures are required.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Repeal and saving.</title>
<link>https://www.taxtmi.com/acts?id=54845</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54845</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Repeal and saving repeals the Income-tax (Amendment) Ordinance, 2026, while preserving actions taken and matters done under it. Such actions and matters are deemed to have been undertaken under the corresponding provisions of the Taxation and Other Laws (Amendment) Act, 2026.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amendment of Act 4 of 2026.</title>
<link>https://www.taxtmi.com/acts?id=54844</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54844</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 3 of the Finance Act, 2026 differentiates domestic companies that are special purpose vehicles referred to in Schedule V from other domestic companies under the relevant entries in sub-sections (4) and (12). Domestic companies other than such special purpose vehicles are subject to a 10% rate, while qualifying special purpose vehicles are subject to a 25% rate.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amendment of Schedule V.</title>
<link>https://www.taxtmi.com/acts?id=54843</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54843</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Schedule V conditions for activities not constituting a business connection in India are amended by omitting clause (b) in column D against serial number 5 of the Table. The omission alters the conditions applicable to the specified activity for determining whether it constitutes a business connection in India.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amendment of Schedule IV.</title>
<link>https://www.taxtmi.com/acts?id=54842</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54842</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Schedule IV expands income exemptions for qualifying foreign entities, subject to prescribed information-furnishing requirements. Foreign Institutional Investors and the Bank for International Settlements may receive exemption for interest on Government securities and related capital gains. From 1 October 2026, qualifying foreign companies may obtain exemptions for sales of rough diamonds in notified special zones and for component sales from custom bonded-area warehouses to contract manufacturers of specified electronic goods. The diamond and component exemptions remain available through the tax year ending 31 March 2041, subject to stated eligibility and operational conditions.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amendment of Act 51 of 2007</title>
<link>https://www.taxtmi.com/acts?id=54840</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54840</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 10A of the Payment and Settlement Systems Act, 2007 is amended to replace the reference to electronic payment modes prescribed under the Income-tax Act with a framework under which the Central Government may specify one or more electronic modes of payment by notification. The substitution takes effect from publication in the Official Gazette.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Short title and commencement.</title>
<link>https://www.taxtmi.com/acts?id=54839</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54839</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Taxation and Other Laws (Amendment) Act, 2026 amends the Payment and Settlement Systems Act, 2007, the Income-tax Act, 2025, and the Finance Act, 2026. It is generally deemed to have come into force on 1 April 2026, subject to any contrary commencement provision.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Laying down of procedure, formats and standards</title>
<link>https://www.taxtmi.com/acts?id=54838</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Electronic filing and verification procedures for declarations and related forms under the Foreign Assets of Small Taxpayers Disclosure Scheme are to be prescribed by the designated Systems authority. Verification must use a digital signature where the income-tax return requires one, and an electronic verification code otherwise. The authority may modify formats for electronic furnishing of Form 1 declarations, Form 2 orders, Form 3 payment intimations and Form 4 validity certifications, and must implement security, archival and retrieval policies for these forms.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Order certifying payment</title>
<link>https://www.taxtmi.com/acts?id=54837</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54837</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The income-tax authority must pass an order certifying the validity of the Form 1 declaration and payment by the declarant for the purposes of section 139 of the Act. The order is required within one month from the end of the month in which electronic payment intimation in Form 4 is submitted.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Intimation of payment</title>
<link>https://www.taxtmi.com/acts?id=54836</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54836</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Electronic payment is required for the amount determined under section 135(1), and the declarant must electronically furnish Form 3 with proof of payment and applicable interest. Payment within two months from the end of the month of the determination order attracts no interest. Payment within the permitted additional period attracts interest at 1% for each month or part of a month beyond that period. Payment after the maximum additional period of four months results in loss of the Scheme benefit.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Order by income-tax authority</title>
<link>https://www.taxtmi.com/acts?id=54835</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54835</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Electronic issuance of Form 2 is required for an order concerning a declarant's payable amount under section 135(1), including applicable penalty or fee, under the Foreign Assets of Small Taxpayers Disclosure Scheme.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Declaration of asset or income located outside India</title>
<link>https://www.taxtmi.com/acts?id=54834</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54834</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Electronic declarations of undisclosed foreign assets or income under section 133 must be filed in Form 1 and remain subject to separate aggregate-value ceilings for the prescribed categories. Combined foreign asset and income declarations, and multiple foreign income declarations, are eligible only within the applicable income-and-asset threshold; declarations consisting of undisclosed foreign assets are separately governed by the asset threshold. A fair-market-value variance for an asset other than a bank account does not invalidate a declaration under section 134(3) solely for misrepresentation or false particulars where it remains within twenty per cent of the declared value.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amount payable by declarant</title>
<link>https://www.taxtmi.com/acts?id=54833</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54833</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Amount payable under the foreign asset disclosure scheme depends on the applicable category of undisclosed foreign asset or income and compliance with its value conditions. Tax is separately computed on undisclosed assets and foreign income at the prescribed rate, with an additional penalty equal to the aggregate tax. A prescribed fee applies to qualifying foreign assets omitted from the return after the assessee became resident. Where the combined value of foreign assets exceeds the applicable threshold, declaration under the scheme is unavailable.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Fair market value</title>
<link>https://www.taxtmi.com/acts?id=54832</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54832</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Foreign assets are valued by category, generally at the higher of acquisition cost and open-market value on the valuation date. Indexed acquisition cost applies where the required open-market valuation is not obtained. Quoted securities use market prices, while unquoted equity shares use an adjusted net-asset-value formula. Bank accounts are valued by cumulative deposits, subject to exclusions for redeposited withdrawals and previously declared deposits. Values are adjusted to prevent double counting where proceeds or withdrawals fund new assets, and foreign-currency values are converted into Indian currency using prescribed valuation-date exchange rates.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Definitions</title>
<link>https://www.taxtmi.com/acts?id=54831</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54831</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Definitions for the Foreign Assets of Small Taxpayers Disclosure Scheme identify the governing Finance Act, adopt the Income-tax Act, 1961 meaning of indexed cost of acquisition, define prescribed forms and section references, and fix the valuation date as 31 March 2026. Undefined expressions retain meanings assigned under the specified tax and black-money laws. Income-tax authority means the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, and the last date is 31 December 2026.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Short title and commencement</title>
<link>https://www.taxtmi.com/acts?id=54830</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54830</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Foreign Assets of Small Taxpayers- Disclosure Scheme Rules, 2026 are made under section 143 of the Finance Act, 2026. The Rules come into force on 16 August 2026.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Powers and functions of Commission</title>
<link>https://www.taxtmi.com/acts?id=54807</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54807</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Commission conducts selection processes for vacancies of Chairpersons and Members of specified Tribunals through Search-cum-Selection Committees. Its functions also include reviewing Tribunal performance, preparing an annual report for submission to the Central Government, overseeing inquiries into complaints against Chairpersons and Members, and developing and maintaining the National Tribunals Data Grid.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>National Tribunals Commission.</title>
<link>https://www.taxtmi.com/acts?id=54806</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54806</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[National Tribunals Commission is to be established from a date appointed by the Central Government through Official Gazette notification, to exercise statutory powers and perform assigned functions. The Commission shall comprise a Chairperson and four Members, including two Judicial Members and two Technical Members. Eligibility requires prior service as a Supreme Court Judge or Chief Justice of a High Court for the Chairperson, prior High Court judicial service for Judicial Members, and at least twenty-five years' specialised experience for Technical Members.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Definitions</title>
<link>https://www.taxtmi.com/acts?id=54805</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54805</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 2 establishes the definitional framework for the Tribunals Reforms Act, 2026. It gives an inclusive meaning to Chairperson and Member across Tribunals, while separately defining the Chairperson and members of the National Tribunals Commission. It also defines the Commission, Secretariat, Search-cum-Selection Committee, National Tribunals Data Grid, prescribed rules, regulations, Schedules, and Tribunal.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>THE FIRST SCHEDULE</title>
<link>https://www.taxtmi.com/acts?id=54828</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54828</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The First Schedule links specified tribunals, appellate tribunals and adjudicatory bodies with their governing enactments. It encompasses tax, property forfeiture, administrative, railway, securities, debt recovery, telecommunications, electricity, armed forces, environmental, company, consumer, industrial and income-tax matters. The Schedule identifies the sector-specific adjudicatory fora covered by the Tribunals Reforms Act, 2026 framework and the legislation under which each forum operates.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>THE SECOND SCHEDULE</title>
<link>https://www.taxtmi.com/acts?id=54829</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54829</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Tribunals Reforms Act, 2026 centralises qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility for presiding personnel and members of specified tribunals and appellate bodies, overriding inconsistent parent-enactment provisions. Judicial and Administrative Members of Industrial Tribunals are included. Non-temporary vacancies in National Industrial Tribunals or State Government tribunals must be filled in the prescribed manner, with proceedings continuing from the stage at which the vacancy is filled. The framework also applies to specified income-tax appellate tribunal appointments made after commencement.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Repeal and savings.</title>
<link>https://www.taxtmi.com/acts?id=54827</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54827</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Repeal and savings repeal the Tribunals Reforms Act, 2021 while preserving prior actions and applying the General Clauses Act to the repeal. New appointments are governed by the new statutory framework, while specified existing appointees retain prior service conditions or transitional tenure protections. Pre-existing Search-cum-Selection Committees may complete pending selections before establishment of the National Tribunals Commission, and appointments based on earlier recommendations are deemed made under the new framework.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Power to remove difficulties.</title>
<link>https://www.taxtmi.com/acts?id=54826</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54826</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Power to remove difficulties enables the Central Government to publish general or special Official Gazette orders necessary or expedient to resolve implementation difficulties under the Tribunals Reforms Act, 2026. Any such order must be consistent with the Act, cannot be issued after three years from its commencement, and must be laid before each House of Parliament as soon as practicable.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Act to have overriding effect.</title>
<link>https://www.taxtmi.com/acts?id=54825</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54825</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 22 of the Tribunals Reforms Act, 2026 gives the Act overriding effect over inconsistent provisions in enactments listed in column (3) of the First Schedule. In the event of inconsistency, the Act prevails to that extent.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Protection of action taken in good faith.</title>
<link>https://www.taxtmi.com/acts?id=54824</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54824</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 21 grants good-faith protection from suits, prosecutions, and other legal proceedings to the Central Government, the Commission, its Chairperson, Members, officers, and employees. The protection applies to acts done, or intended to be done, in good faith under the Tribunals Reforms Act, 2026, and under rules or regulations made under it.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Power of Central Government to make rules.</title>
<link>https://www.taxtmi.com/acts?id=54823</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54823</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Central Government may issue rules by notification in the Official Gazette to implement the Tribunals Reforms Act, 2026. Rules may cover Commission service conditions, inquiry committees, Secretariat powers and staffing, annual accounts, and Tribunal Chairperson and Member qualifications, selection, appointment, service conditions and inquiries. Every rule must be laid before both Houses of Parliament and may be modified or annulled, without affecting prior actions taken under it.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Power of Commission to make regulations.</title>
<link>https://www.taxtmi.com/acts?id=54822</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54822</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Commission regulation-making power permits regulations, after consultation with the Central Government and Official Gazette notification, consistent with the Act and rules. Regulations may address Commission business, vacancy advertisements, application processing and scrutiny, candidate-assessment weightage, and expert empanelment, engagement terms and conflict-of-interest requirements. Every regulation must be laid before both Houses of Parliament, which may modify or annul it; prior actions remain valid.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Qualifications, manner of selection, etc., of Chairpersons and Members of Tribunals under certain enactments to be governed by this Act.</title>
<link>https://www.taxtmi.com/acts?id=54821</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 18 regulates qualifications, selection, appointment, remuneration, resignation, removal, service conditions and reappointment eligibility of Tribunal Chairpersons and Members under enactments listed in the First Schedule. The relevant enactments are amended in accordance with the Second Schedule. The Central Government may amend the First Schedule by Official Gazette notification where necessary or expedient, and each notification must be laid before both Houses of Parliament.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Term of office of Chairperson and Member of Tribunal.</title>
<link>https://www.taxtmi.com/acts?id=54820</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Tribunal Chairpersons hold office for five years or until attaining seventy years of age, whichever is earlier. Tribunal Members hold office for five years or until attaining sixty-seven years of age, whichever is earlier. Chairpersons and Members are eligible for consideration for reappointment in accordance with the applicable reappointment provisions.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Removal of Chairperson and Members of Tribunals.</title>
<link>https://www.taxtmi.com/acts?id=54819</link>
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<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Section 16 permits removal of Tribunal Chairpersons and Members for insolvency, conviction involving moral turpitude, incapacity, prejudicial interests, abuse of position, incompetence or inefficiency, and paid assignments during tenure. For complaints involving prejudicial interests, abuse, incompetence or inefficiency, or paid assignments, the administering Ministry or Department must conduct a preliminary inquiry and, where supported by material facts and documents, refer the matter for inquiry by the Commission. Removal on these grounds requires that reference and inquiry, followed by appropriate Central Government action on the Commission's recommendation.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Empanelment of experts.</title>
<link>https://www.taxtmi.com/acts?id=54818</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54818</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Empanelment of experts for assessing candidates for Tribunal Chairperson and Member posts is undertaken by the Secretariat from relevant fields under regulations governing selection, engagement terms, conditions, and conflict-of-interest requirements. Experts conducting suitability assessments serve on the concerned Search-cum-Selection Committee.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Appointment of Chairperson and Members of Tribunals.</title>
<link>https://www.taxtmi.com/acts?id=54817</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54817</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Tribunal Chairpersons and Members are appointed by the Central Government on recommendations of the Search-cum-Selection Committee. The Committee may use selection or search for a Chairperson, applies prescribed candidate-assessment procedures, and recommends a selected candidate plus one waiting-list candidate per vacancy. Reappointment assessment includes prior Tribunal performance and may require consultation with the concerned Tribunal leadership. Recommendations must be communicated within three days and processed for appointment within three months.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Search-cum-Selection Committees.</title>
<link>https://www.taxtmi.com/acts?id=54816</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54816</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Search-cum-Selection Committees select Chairpersons and Members of First Schedule Tribunals. Their composition differs according to the post, with Commission members, a retired High Court Chief Justice or Judge, a government Secretary, two suitability-assessing empanelled experts, and a Member Secretary. For State Administrative Tribunals, the concerned State Chief Secretary replaces the Central Government-nominated Secretary. The Committee Chairperson has a casting vote; expert Members and the Member Secretary cannot vote. Recommendations are sent to the Central Government through the Secretariat, and vacancies or constitution defects do not invalidate proceedings.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Furnishing of annual report to Central Government.</title>
<link>https://www.taxtmi.com/acts?id=54815</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54815</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Annual reporting by the Secretariat requires preparation, once each year, of a true and full account of the Commission's activities during the preceding year. Copies must be forwarded through the Commission to the Central Government, which must lay each received report before both Houses of Parliament as soon as practicable.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Accounts and audit.</title>
<link>https://www.taxtmi.com/acts?id=54814</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54814</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Commission accounts and audit require proper accounting records and an annual statement of accounts in the prescribed form, prepared in consultation with the Comptroller and Auditor-General of India. The Comptroller and Auditor-General audits the accounts and may require production of records and inspect Commission offices. Certified annual accounts and the audit report are forwarded to the Central Government for laying before both Houses of Parliament.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Grants by Central Government.</title>
<link>https://www.taxtmi.com/acts?id=54813</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54813</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Central Government grants to the Commission require prior appropriation by Parliament through law. The Central Government may determine the amount considered appropriate, and the funds must be utilised for the purposes of the Tribunals Reforms Act, 2026.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Meetings of Commission.</title>
<link>https://www.taxtmi.com/acts?id=54812</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54812</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Commission meetings follow procedures specified by regulations. The Chairperson presides, or, in the Chairperson's absence, the senior-most Judicial Member present. Decisions are made by a majority of members present and voting, including the Chairperson, who has a casting vote.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Secretariat of Commission.</title>
<link>https://www.taxtmi.com/acts?id=54811</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54811</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Secretariat of the Commission is headed by a Secretary appointed by the Central Government from officers of Secretary rank, who exercises prescribed administrative and financial powers. Its staffing, appointments, and service conditions are prescribed. The Secretariat discharges prescribed functions under the Chairperson's general and administrative oversight, and the Chairperson may issue general instructions and directions for efficient administration.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Vacancy, etc., not to invalidate actions.</title>
<link>https://www.taxtmi.com/acts?id=54810</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54810</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Validity of Commission actions is preserved despite vacancies, defects in the Commission's constitution, or defects in the appointment of its Chairperson, acting Chairperson, or members. Such deficiencies do not by themselves invalidate any act or proceeding of the Commission.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Resignation and removal of Chairperson of Commission and Members of Commission.</title>
<link>https://www.taxtmi.com/acts?id=54809</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54809</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Resignation by the Chairperson or a Member requires written notice to the Central Government and ordinarily takes effect after three months, appointment of a successor, or expiry of the term, whichever occurs first. Removal may occur for insolvency, conviction involving moral turpitude, incapacity, prejudicial interests, or abuse of position. For removal based on prejudicial interests or abuse, charges must be communicated and a reasonable hearing provided through a prescribed inquiry conducted by a committee headed by a Supreme Court Judge nominated by the Chief Justice of India.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Appointment, term of office, etc., of Chairperson of Commission and Members of Commission.</title>
<link>https://www.taxtmi.com/acts?id=54808</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54808</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Appointment of the Chairperson and Members of the Commission is made by the Central Government, with consultation with the Chief Justice of India required for the Chairperson and Judicial Members. Their term is five years or until seventy years of age, whichever is earlier, and service conditions are prescribed. The senior-most Judicial Member performs the Chairperson's role during a vacancy or temporary inability, pending assumption of office by a new Chairperson or resumption by the incumbent.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Applicable in case of Special Purpose Vehicle, which is set up for the purpose of raising funds for a person for performing one or more functions entrusted under Article 243W of the Constitution of India</title>
<link>https://www.taxtmi.com/acts?id=54789</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54789</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Special Purpose Vehicles issuing listed municipal debt securities must provide prescribed disclosures in the relevant offer document or placement memorandum. Disclosures cover issuer governance and intermediaries, project-specific use of proceeds, financing, ratings, listing and repayment arrangements, financial performance, municipal revenues, borrowings, debt-servicing resources, litigation, creditor dues, approvals and defaults. Issuers must give specified undertakings on document submission, investor complaints, listing formalities, accuracy of information, separate banking of proceeds and continuing disclosure of prior issue proceeds. Risk factors must be legible, materiality-based, classified by source, and address project, operational, credit and liquidity risks.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Document authorising authorised representatives to be attached to the appeal etc. (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54801</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54801</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 15 of the Customs (Appeals) Rules, 1982, requiring a person other than a departmental authority to append an authorisation where an authorised representative signed and appeared in an appeal, cross-objection or application, was omitted with effect from 10 November 1982.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure for filing and disposal of stay petition (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54803</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54803</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 17 of the Customs (Appeals) Rules, 1982, which prescribed the procedure for stay applications concerning deposit of demanded duty or penalty pending appeal, stands omitted. The former rule required triplicate filing, service on the departmental representative, specified particulars of the demand and appeal, reasons for stay, proposed security and precise relief. It also required an affidavit and relevant orders, subject to discretionary waiver of copies by the Tribunal. Applications not conforming to these requirements were liable to summary rejection.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Endorsing copies to the other party (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54802</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54802</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 16 of the Customs (Appeals) Rules, 1982, concerning endorsement of copies to the other party, was omitted with effect from 10 November 1982. Before its omission, it required the Appellate Tribunal to send the other party a copy of an appeal, memorandum of cross-objections, or application immediately upon filing.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Who may be joined as respondents (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54800</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54800</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 14 of the Customs (Appeals) Rules, 1982, governing respondents in customs appeals and applications, was omitted with effect from 10 November 1982. Previously, appeals by persons other than the Collector of Customs required the concerned Collector as respondent, while appeals or applications by the Collector required the other party to be joined as respondent.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Date of presentation of appeals etc. (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54799</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54799</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 13 of the Customs (Appeals) Rules, 1982, which governed endorsement of presentation dates on appeals, cross-objections and applications, was omitted with effect from 10 November 1982. The omitted provision required the Registrar or an authorised officer to endorse and sign the date of actual or deemed presentation.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure for filing appeals etc. (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54798</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54798</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 12 of the Customs (Appeals) Rules, 1982, governing filing procedure for appeals, cross-objections and specified applications, was omitted with effect from 10 November 1982. Previously, prescribed forms could be presented personally to the Registrar or an authorised officer, or sent by registered post. A postal filing was deemed presented on its date of receipt at the relevant office.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Language of the Appellate Tribunal (Omitted)</title>
<link>https://www.taxtmi.com/acts?id=54797</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54797</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 11 of the Customs (Appeals) Rules, 1982, concerning the language of the Appellate Tribunal, was omitted with effect from 10 November 1982. Before omission, it prescribed English as the Tribunal's language and allowed parties to file documents drawn up in Hindi.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Customs Act, 1962</title>
<link>https://www.taxtmi.com/acts?id=54795</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54795</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Annexure II proforma records particulars required for claiming drawback on re-export of duty-paid imported goods under section 74 of the Customs Act, 1962 and rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Required information includes export and import documents, quantity and description, export dates, FOB and market values, use after importation, assessable value, duty payment evidence, supporting documents, drawback calculation, reasons for re-export, and exporter and customs house agent details.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form for claim of drawback under Section 74 of Customs Act, 1962 on goods exported by post</title>
<link>https://www.taxtmi.com/acts?id=54794</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54794</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The prescribed form supports a drawback claim for customs duties on imported goods re-exported by parcel post. The exporter must state the consignee, goods, values, import particulars, duty paid, drawback claimed, and whether the goods were used, with supporting documents. Customs examines, packs, and seals the parcels; the consignment is forwarded through the post office for verification. The postal appraising officer checks the seals and either passes the parcels for export or detains them for further action. After export, the Foreign Post Office Superintendent certifies the export particulars and forwards the record to the designated customs authority.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Proforma of the memorandum of appeal</title>
<link>https://www.taxtmi.com/acts?id=54793</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54793</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[An appeal under section 9C of the Customs Tariff Act, 1975, must be presented to the Appellate Tribunal in the prescribed memorandum format. The form requires details of the appellant, the officer and decision or order challenged, notice address, personal-hearing preference, and reliefs claimed. It must also include a statement of facts, grounds of appeal, signatures of the appellant and authorised representative where applicable, and a verification declaring the truth of the particulars, together with the place and date.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Recusal</title>
<link>https://www.taxtmi.com/acts?id=54792</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54792</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Employees must recuse themselves from matters involving a conflicted relationship, including non-participation in discussion or decision, no access to information, and any other manner determined by the competent authority. Conflicted relationship includes matters involving family or professional interests, close friends or associates, material investment interests, and specified investment exposure beyond the prescribed threshold. Material interest is based on non-permitted investment thresholds. Generic regulations and class matters are excluded, doubts may be referred to the specified authority, and disclosures and recusals must be recorded through a digital system and framework.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Options for the employee to deal with non-permitted investment held at the time of joining</title>
<link>https://www.taxtmi.com/acts?id=54791</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54791</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[An employee joining the Board may deal with non-permitted investments held at the time of joining by liquidating them, freezing them during service, filing a trading plan for disposal, or selling them during service without a trading plan only with prior OEC approval. For equity or convertible instruments in a commercial venture, only liquidation or freezing is permitted. If not liquidated, voting rights cannot be exercised, though receipt of equity through corporate action or rights issue is allowed. Family members may continue to hold and dispose of such investments.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Relaxation from restriction on investment by family during the period of service of the employee</title>
<link>https://www.taxtmi.com/acts?id=54790</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54790</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Relaxation from the restriction on investment by an employee's family applies where the spouse acquires or disposes of equity under an employee stock options plan, and inadvertent technical violations by a spouse or dependent family member are not to be treated as misconduct affecting career progression, though monetary penalty may be imposed in appropriate cases. The restriction also does not apply where family members use discretionary portfolio management services with an independent fund manager, or acquire or dispose unlisted securities as part of private business or investment activity. If such unlisted securities are later listed, they may continue to be held, disposed of, or managed through discretionary portfolio management services.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Pooled financing through Special Purpose Vehicle</title>
<link>https://www.taxtmi.com/acts?id=54788</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54788</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Pooled financing through a Special Purpose Vehicle is permitted where the issuer is constituted under the Pooled Finance Development Fund Scheme of the Government of India. Before raising funds, the constituent Municipalities must enter into an agreement with the issuer, and that agreement must be disclosed in the offer document. The Special Purpose Vehicle must be established either as a Trust or as a Company.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Issuance of Environment, Social and Governance Debt Securities</title>
<link>https://www.taxtmi.com/acts?id=54787</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54787</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Environment, Social and Governance Debt Securities may be issued and listed only by an issuer that complies with the conditions specified for such securities under the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021, together with the circulars issued under those regulations. The provision links ESG debt issuance under the municipal debt securities framework to the applicable non-convertible securities regime.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Option to company for not engaging merchant banker</title>
<link>https://www.taxtmi.com/acts?id=54786</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54786</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[A company undertaking buy-back may dispense with a merchant banker, but must allocate the merchant banker's functions to specified persons so the buy-back remains compliant. The company must handle the letter of offer, public announcement, final report, funding arrangements, and Companies Act compliance, while the secretarial auditor, statutory auditor, stock exchanges, and compliance officer perform the assigned certification, escrow, verification, and extinguishment-related functions.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Data Protection and Processing of Personal Information</title>
<link>https://www.taxtmi.com/acts?id=54785</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54785</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Personal data transferred between the customs authorities of the Parties is subject to a dedicated framework covering definitions, scope, purpose limitation, accuracy, minimisation, storage limitation, security, breach notification, access, rectification, onward disclosure, redress, review, suspension and notification. The data may be used only to establish the authenticity of an origin declaration and may not be further processed incompatibly with that purpose without written approval. The Annexure also requires transparency notices, response time limits, safeguards for onward transfers, and mechanisms for administrative and judicial redress.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Framework for the Authentication Process of Origin Declarations</title>
<link>https://www.taxtmi.com/acts?id=54784</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54784</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Authentication of an origin declaration is carried out through an electronic verification process between the United Kingdom customs authority and the customs authority of India. Exporters or producers must provide identity information, send the completed origin declaration to India and the Indian importer, and have the declaration matched against the Indian database of registered United Kingdom exporters and producers. If the information matches, authenticity is established and the importer may claim preferential tariff treatment; if not, the importer cannot claim that treatment and the exporter or producer may restart the process.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Certificate of Origin Template</title>
<link>https://www.taxtmi.com/acts?id=54783</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54783</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Certificate of origin template for India-United Kingdom trade under the Comprehensive Economic and Trade Agreement requires completion of exporter, producer, importer, tariff classification, origin criterion, non-alteration, shipment and declaration particulars. The signatory must certify that the goods qualify as originating, that the information is true and accurate, and that supporting origin records and materials will be maintained and produced on request or during verification. The form also states the completion rules for addresses, reference number, and retrospective certification.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Origin Declaration Template</title>
<link>https://www.taxtmi.com/acts?id=54782</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54782</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The origin declaration template for the India-United Kingdom Comprehensive Economic and Trade Agreement requires the signatory exporter or producer to provide identifying particulars, exporter, producer and importer details where known, a reference number, HS tariff classification, description of the goods, invoice particulars, and the applicable origin criterion. It also addresses non-alteration, the roll up or absorption principle, and single or multiple shipments of identical goods. The declaration must be signed and supported by retained origin information and documentation, including where required retrospective completion details.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Product Specific Rules of Origin</title>
<link>https://www.taxtmi.com/acts?id=54781</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54781</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Product specific rules of origin are prescribed by chapter, heading and sub-heading, using defined tariff-classification terms, the prefix ex, section notes, tariff-shift criteria, value-content thresholds, and alternative or cumulative requirements. The Annexure defines origin concepts such as WO, CC, CTH, CTSH, QVC, Standard QVC, build-down and build-up methods, ex-works price, free-on-board value, and Melt and Pour. It also includes special rules for chemical reaction, mixing and blending, and product-specific criteria across agricultural, chemical, metal, machinery, textile, transport, and other goods.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Working Group on Rules of Origin</title>
<link>https://www.taxtmi.com/acts?id=54780</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54780</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Rules establish a Working Group on Rules of Origin composed of government representatives from each Party responsible for origin matters. The group cooperates in the administration and interpretation of the rules, exchanges information, maintains member contact details, considers matters referred by the Subcommittee on Trade in Goods or the Joint Committee, and addresses any other matters it mutually agrees upon. It must meet within twelve months of the Agreement entering into force and thereafter at least once annually, and it reports to the Subcommittee on Trade in Goods.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Temporary Suspension of Preferential Tariff Treatment</title>
<link>https://www.taxtmi.com/acts?id=54778</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54778</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Temporary suspension of preferential tariff treatment is allowed where a good has been verified twice and each verification resulted in denial of preferential tariff treatment, subject to advance notice to the exporting Party and specified details of the exporter, good, reasons, period, and restoration measures. The suspension applies only to later imports of the same classified good from the same exporter or producer, lasts only as long as needed to address breaches or circumvention, and may be restored or renewed depending on whether the underlying conditions continue. A separate suspension route applies to future imports where deliberate breaches are suspected, after repeated verification of multiple exporters or producers, consultation through the Working Group on Rules of Origin, and review of the suspension. Compliant goods may be exempted, and release on duty or security during verification is not itself a suspension.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Verification of Origin</title>
<link>https://www.taxtmi.com/acts?id=54777</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54777</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Verification of origin follows checking the authenticity of proof of origin. Depending on whether preferential tariff treatment is claimed on the importer's knowledge, an origin declaration, or a certificate of origin, the importing Party may seek information from the importer and, if needed, from the competent authority of the exporting Party within the prescribed time limits. The rule also permits requests for detailed origin-related information, verification reports, additional verification, and exceptional verification visits, with confidentiality safeguards, risk-based selection, final determinations, and cooperation between the Parties.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Record Keeping Requirements</title>
<link>https://www.taxtmi.com/acts?id=54776</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54776</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Record keeping obligations apply to claims for preferential tariff treatment under the origin rules. An importer must retain and provide on request the import documentation, including any origin declaration or certificate of origin relied upon, together with records necessary to show originating status, for at least four years from importation or longer if required by law. A producer or exporter must keep similar records for five years from issuance or completion of the origin declaration, or longer if specified by the exporting Party.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Refunds and Claims for Preferential Tariff Treatment After Importation</title>
<link>https://www.taxtmi.com/acts?id=54772</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54772</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Late claims for preferential tariff treatment may be made after importation, and excess duties are refundable where the goods would have qualified at importation. The importer must make the claim under rule 16 and provide required importation documents, including an origin declaration if relied on. A late claim must be filed within one year of importation, unless a longer period is allowed by the importing Party's laws and regulations.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Determinations of Claims for Preferential Tariff Treatment</title>
<link>https://www.taxtmi.com/acts?id=54771</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54771</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Preferential tariff treatment must be granted for a good arriving in, or released from customs control in, a Party after the Agreement enters into force, where the claim is made in accordance with the Rules. The importing Party may deny the claim if the good is not originating, if verification does not establish origin or compliance, if a requested response is not provided, or if the relevant requirements are not met. Any denial must be issued to the importer with reasons, and may also be shared with the exporting Party's customs authority.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Exemptions from Proof of Origin Requirements</title>
<link>https://www.taxtmi.com/acts?id=54770</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54770</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Preferential tariff treatment may be granted without proof of origin documentation where a good is declared as meeting the origin rules and the customs authority has no reasonable doubts about the declaration, provided the importation is within the prescribed low-value threshold or the proof requirements have been waived. The exemption does not apply to importations forming part of a series reasonably considered to have been arranged to evade compliance, and the importer remains responsible for the correctness of the declaration and compliance with the origin requirements.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Basis of a Claim for Preferential Tariff Treatment</title>
<link>https://www.taxtmi.com/acts?id=54768</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54768</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Preferential tariff treatment may be claimed on the basis of an importer's knowledge that goods are originating, provided supporting documentation demonstrates origin. Producer declarations must rely on the producer's information, exporter declarations must be supported by information demonstrating origin, and certificates of origin must be issued on the basis of information received from the exporter or producer. The rule also protects confidential information and establishes an authentication process, including electronic exchange of information, to verify the authenticity of origin declarations.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Proof of Origin</title>
<link>https://www.taxtmi.com/acts?id=54767</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54767</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Preferential tariff treatment must be supported by an applicable proof of origin. For imports into the United Kingdom, proof may consist of an origin declaration, a certificate of origin, or the importer's knowledge; for imports into India, the proof is an origin declaration by the exporter or producer. Proof of origin must meet prescribed validity, form, language, documentary, and timing requirements, with limited scope for retrospective completion, acceptance after expiry in exceptional circumstances, and use of a single origin declaration for unassembled or disassembled goods imported in multiple shipments.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Indirect Materials</title>
<link>https://www.taxtmi.com/acts?id=54765</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54765</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Indirect materials are excluded from the origin analysis for calculating qualifying value content. They are treated as neither originating nor non-originating when applying the QVC formula specified in rule 6, so they do not receive either origin status in the computation.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Fungible Goods and Materials</title>
<link>https://www.taxtmi.com/acts?id=54762</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54762</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Fungible goods and materials are treated as originating either by physical segregation or, where commingled, by use of an inventory management method recognised under the generally accepted accounting principles of the Party where production takes place, provided the method is used consistently throughout the fiscal year. The method must distinguish originating from non-originating materials and ensure that no more goods or materials receive originating status than would have resulted from physical segregation. A producer using such a system must keep records sufficient for the competent authority to verify compliance.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Tolerance</title>
<link>https://www.taxtmi.com/acts?id=54761</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54761</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Originating status may be preserved for a good containing non-originating materials where the relevant tolerance threshold is met and all other applicable requirements are satisfied. The permitted tolerance is 7.5 per cent for certain specified chapters and 12.5 per cent for other specified chapters, with Chapter 25 to 98 goods subject to a 12.5 per cent value threshold. If a good is also subject to a qualifying value content requirement, the value of non-originating materials must be included in that calculation.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Cumulation</title>
<link>https://www.taxtmi.com/acts?id=54760</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54760</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Originating goods or materials from one Party, when incorporated into production in the territory of the other Party and meeting the origin criteria and other applicable requirements, are treated as originating in the territory of the other Party. The rule establishes a cumulation mechanism for determining origin under the customs tariff origin rules, preserving originating status for qualifying inputs used in cross-border production between the two Parties.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Qualifying Value Content</title>
<link>https://www.taxtmi.com/acts?id=54757</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54757</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Qualifying value content for originating goods may be calculated by either the Build-Down Method or the Build-Up Method, using the value of non-originating materials or originating materials respectively, as a percentage of the value of the good. The value of materials depends on whether they are imported, acquired locally, or self-produced, and may include transport costs, general expenses, and the earliest ascertainable price. Additional freight, duty, tax, brokerage, waste, and spoilage adjustments may be added or deducted, but no adjustment is allowed without documentary evidence.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Value of the Good</title>
<link>https://www.taxtmi.com/acts?id=54756</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54756</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Value of the good for origin determination under the customs origin rules may be expressed as either ex-works price or free-on-board value. The ex-works price may be the price paid or payable to the producer at the place of last production, or the price paid or payable when sold for export, and where no sufficient price exists it must include materials and production costs, with possible allocation of general expenses and profit. Internal taxes repayable on export and post-production costs are excluded, while the free-on-board value includes the price to the exporter at loading onto the carrier and the costs needed to bring the good onto the carrier.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Wholly Obtained</title>
<link>https://www.taxtmi.com/acts?id=54755</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54755</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 4 specifies when goods are treated as wholly obtained or produced in one or both Parties for origin purposes. It covers extracted minerals and natural resources, plant goods grown or gathered there, live animals born and raised there, goods obtained from such animals, goods from hunting, fishing or aquaculture within territorial limits, marine life taken by registered vessels entitled to fly the Party's flag, and goods produced exclusively from those listed inputs.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Origin Criteria</title>
<link>https://www.taxtmi.com/acts?id=54754</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54754</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Origin criteria under the Customs Tariff rules provide that a good is originating where it is wholly obtained or produced entirely in the territory of one or both Parties, produced entirely from originating materials, or produced in the territory of one or both Parties using non-originating materials and meeting all applicable requirements of Annexure-A. In each case, the good must also satisfy the remaining requirements of the rules.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Definitions</title>
<link>https://www.taxtmi.com/acts?id=54753</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54753</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Rule 2 defines the key terms used for origin determination under the Customs Tariff Rules for the India-United Kingdom Comprehensive Economic and Trade Agreement. The definitions cover the Agreement, competent authority, exporter, producer, production, originating and non-originating goods or materials, indirect material, tariff classification, territorial sea, and the Working Group on Rules of Origin. Production is defined broadly, while simple assembly is excluded and separately explained as activity not requiring special skills or specialised machinery or equipment.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Confidentiality</title>
<link>https://www.taxtmi.com/acts?id=54779</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54779</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Confidential information collected under the origin-determination rules is protected from disclosure where access would impede law enforcement, contravene applicable law, or prejudice the competitive position of the person concerned. The Parties must use or disclose such information only for the administration and enforcement of origin determination or customs matters, unless the provider consents. Where domestic law requires disclosure, notice should be given where possible, preferably in advance.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Penalties</title>
<link>https://www.taxtmi.com/acts?id=54775</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54775</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Penalties under the Customs Tariff rules require each Party to adopt or maintain measures imposing, where appropriate, criminal, civil, or administrative penalties for violations of its laws and regulations relating to these rules. The provision establishes a compliance enforcement framework tied to breaches of the origin rules and leaves the form of penalty to the Party's domestic legal measures, as appropriate.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Errors and Discrepancies</title>
<link>https://www.taxtmi.com/acts?id=54774</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54774</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[A proof of origin is not to be rejected for minor errors, discrepancies, omissions, typing mistakes or formatting defects if they do not create doubt about originating status. If the customs authority finds the proof of origin illegible or defective on its face, the importer must be given thirty days from communication to provide a corrected copy.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Incorrect Claims for Preferential Tariff Treatment</title>
<link>https://www.taxtmi.com/acts?id=54773</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54773</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Incorrect claims for preferential tariff treatment must be corrected promptly when the importer believes supporting information is inaccurate and may affect the claim's validity. The importer must amend the import documentation, notify the customs authority of the importing Party, and pay any customs duty and applicable penalties. Voluntary notification before discovery of the error is to be treated as a significant mitigating factor when penalties are considered, provided the importer has rectified the error and paid the duty.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Certificate of Origin</title>
<link>https://www.taxtmi.com/acts?id=54769</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54769</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Certificate of origin for goods under the origin rules must be issued by an authorised issuing authority. India must exchange the names of the issuing authorities and their specimen seals with His Majesty's Revenue and Customs, and promptly notify any change in those names or seals.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Non-Alteration</title>
<link>https://www.taxtmi.com/acts?id=54766</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54766</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Originating goods retain originating status if transported to the importing Party without passing through a non-Party. Where transport or storage occurs in a non-Party, the goods must remain under customs control, must not be released into free circulation or trade, and must undergo no further production or other operation except unloading, reloading, splitting, separation, storing, labelling, marking, bottling, or preservation measures. Bottling in a non-Party is limited to filling from bulk goods of heading 2208, including mere dilution with water that does not alter origin.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Packaging and Packing Materials</title>
<link>https://www.taxtmi.com/acts?id=54764</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54764</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Packaging and packing materials and containers classified with a good for retail sale are disregarded in determining whether the good satisfies a process requirement, tariff classification change requirement, or wholly obtained requirement, but are counted as originating or non-originating materials when calculating QVC. Packaging and packing materials and containers used only for shipment are disregarded in determining origin.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Accessories, Spare Parts or Tools</title>
<link>https://www.taxtmi.com/acts?id=54763</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54763</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Accessories, spare parts, tools and instructional or other information materials presented with a good are treated specially for origin purposes under the Customs Tariff rules. Their origin is disregarded for process, tariff classification and wholly obtained tests, but they are counted in qualifying value content calculations where applicable. This applies only if they are not invoiced separately from the good and their quantities and value are customary for that good.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Non-Qualifying Operations</title>
<link>https://www.taxtmi.com/acts?id=54759</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54759</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Origin status under the India-United Kingdom trade agreement rules is denied where a good undergoes only non-qualifying operations in a Party's territory. These include preservation, packaging changes, washing and cleaning, simple painting or polishing, basic sorting, simple assembly or disassembly, testing, dilution that does not materially alter the good, and any combination of such operations. A "simple" activity is one that requires neither special skills nor specially produced or installed machinery or equipment.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Materials Used in Production</title>
<link>https://www.taxtmi.com/acts?id=54758</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54758</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[Treatment of non-originating materials in production allows a material to become originating when further production satisfies the applicable origin requirements, even if produced by another producer. For qualifying value content, the rule permits counting the value of processing undertaken in the exporting party's territory and the value of originating materials used in producing the non-originating material within the territory of one or both Parties.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Short title and commencement</title>
<link>https://www.taxtmi.com/acts?id=54752</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54752</guid>
<pubDate>Sat, 05 Sep 2026 11:23:27 +0530</pubDate>
<description><![CDATA[The Customs Tariff (Determination of Origin of Goods under Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026 are framed under the Customs Tariff Act, 1975. They prescribe the short title of the rules and fix their commencement date as 15 July 2026.]]></description>
<category>Customs</category>
<category>Act-Rules</category>
<category>TaxLaws</category>
<category>TaxTMI</category>
        </item>
<item>
<title>TMI Updates - Newsletter dated: September 05, 2026</title>
<link>https://www.taxtmi.com/newsletter?id=09/05/2026</link>
<guid isPermaLink="true">https://www.taxtmi.com/newsletter?id=09/05/2026</guid>
<description><![CDATA[Newsletter for tax updates and legal information]]></description>
<category>Daily Updates</category>
<category>Tax</category>
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