- Guidelines issued for arrest and bail.
- Guidelines issued on issuance of summons.
Form No. 29D inserted for refund of tax deducted – Rule 239A.
The provisions of section 206C(1G) shall not apply to a person (being a buyer) who is a non-resident in terms of section 6 of the Act and who does not have a permanent establishment in India.
- Guidelines for launching of Prosecution issued.
- Revised Guidelines for Arrest and Bail issued.
Export of Rice (Basmati and Non-Basmati) to EU member states and other European Countries namely United kingdom, Iceland, Liechtenstein, Norway and Switzerland only will require Certificate of Inspection from EIA/EIC. Export to remaining European countries will require Certificate of Inspection for export from 1st January, 2023.
Rule 25B – Physical verification of the Registered Office of the company – New rule inserted in Companies Incorporation Rules.