This document, the 324th issue of Tax Connect, covers a range of tax and business-related topics from November 14th to 20th, 2021. It includes updates on Income Tax, GST, FEMA, Customs, and DGFT, offering insights into recent notifications, case laws, and policy amendments. The publication is particularly useful for tax professionals, businesses, and individuals seeking to stay informed about the latest developments in Indian taxation and foreign trade regulations.