APPENDIX 26 - CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/COMPANY SECRETARY (FOR ALL EXPORTERS OTHER THAN SERVICE EXPORTERS/SERVICE PROVIDERS)
Export compliance certificate: verification of records and documentary evidence required for EPCG authorization and foreign exchange reporting. Certificate from a Chartered Accountant/Cost & Works Accountant/Company Secretary certifying examination of prescribed registers, books of account and specific documentary evidence for deemed exports, exports of goods and exports of services; confirmation that accounting and financial registers required under applicable Acts are maintained and authenticated; verification that the Aayaat Niryaat Form disclosures (imports/exports, foreign exchange earnings direct and indirect, third party and deemed exports) conform with records and Foreign Trade Policy; declaration of no conflict of interest and acknowledgement of liability for false statements, plus disclosure of export performance for the preceding three years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export compliance certificate: verification of records and documentary evidence required for EPCG authorization and foreign exchange reporting.
Certificate from a Chartered Accountant/Cost & Works Accountant/Company Secretary certifying examination of prescribed registers, books of account and specific documentary evidence for deemed exports, exports of goods and exports of services; confirmation that accounting and financial registers required under applicable Acts are maintained and authenticated; verification that the Aayaat Niryaat Form disclosures (imports/exports, foreign exchange earnings direct and indirect, third party and deemed exports) conform with records and Foreign Trade Policy; declaration of no conflict of interest and acknowledgement of liability for false statements, plus disclosure of export performance for the preceding three years.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.