July, 2022 – Issue No. IV


Principal Director General/ Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi authorised to exercise the functions under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, throughout the territory of India.


Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.9A/10/10B/10BB for Assessment Year 2018-19 and subsequent years – instructions given.


Import of Human Embryo under ITC (HS) 05119999 is “Prohibited” in accordance with the Assisted Reproductive Technology (Regulation) Act, 2021 and The Surrogacy (Regulation) Act, 2021.

The Indian Tax Advisors