August, 2022 – Issue No. III

GST

Additional evidence can be given at appellate stage proceedings – Andhra High Court.

CUSTOMS

Collection of information related to Passenger Name Record (PNR) – Rules notified.

INCOME TAX

Rule 17AA – Books of account and other documents to be kept and maintained – inserted in the Income Tax Rules.

DGFT

Export Policy of items [Wheat Flour (Atta), Maida, Samolina (Rava / Sirgi), Wholemeal atta and resultant atta] under HS Code 1101 remains ‘Free’, but export shall be subject to recommendation of Inter-Ministerial Committee (IMC) constituted for allowing export of wheat.

The Indian Tax Advisors