This document, the 248th issue of Tax Connect, covers a range of tax and regulatory updates relevant to businesses and professionals. It includes information on Income Tax searches, GST council decisions, and updates on Customs and FEMA regulations. Key highlights are the extension of time limits for tax declarations and case law summaries on various tax-related matters. This publication is ideal for tax practitioners, legal professionals, and business owners seeking to stay informed about the latest developments in Indian tax law.