CBDT Issues Detailed FAQs on Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones; Clarifies eligibility of raw diamonds, 4% minimum profit benchmark, 35% tax rate, DTAA benefits, TDS applicability and other key issues
The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Circular No. 5 of 2026 dated 12 May […]










