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Circulars
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06/2005 - 15-11-2005 FEMA
FDI in. Terrestrial Broadcasting FM
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Foreign investment cap in FM broadcasting permits limited foreign and diaspora equity under regulatory terms.
Policy permits foreign investment, including FDI, NRI, PIO and portfolio investments, up to 20% equity in terrestrial FM radio broadcasting, subject to terms and conditions specified by the licensing authority for grant of permission to set up FM radio stations.
04/2005 - 14-11-2005 DGFT
Filing of Application through EDI Mode
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EDI filing requirements require specific software and drivers to be installed for successful application submission.
Filing through EDI requires installing Microsoft Data Access Components to create MSADO15.DLL in the System\ado directory, installing the latest Java Virtual Machine, placing NCODEFS.DLL and CAPICOM.DLL in the Exim folder, and optionally updating digital signature token drivers; a system restart is recommended. Exporters should follow these steps and may contact the NIC officer at JDGFT Pune for assistance if problems continue.
SEBI/CFD/DIL/DIP/17/ 2005/11/11 - 11-11-2005 SEBI
Amendments to the SEBI (Disclosure and Investor Protection) {DIP} Guidelines, 2000
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Disclaimer clause requirement added to issue advertisements; regulatory observations do not constitute approval of the offer.
Amendment inserts a mandatory disclaimer clause into Part A, Part B and Part C of the issue advertisement schedule after the heading "proposed listing", specifying that the regulator's observations on offer documents do not constitute approval of the issue or the offer document; the amendment is effective immediately and the revised guidelines and wording are published on the regulator's website.
016 - 11-11-2005 FEMA
Foreign Investments in Asset Reconstruction Companies (ARC)
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Foreign direct investment in asset reconstruction companies allowed under FDI route, with ownership limits and SARFAESI compliance required.
Permits foreign direct investment in Asset Reconstruction Companies registered with RBI via the FDI route while excluding FIIs from ARC equity; FIPB will consider applications subject to an overall foreign equity ceiling and additional SARFAESI compliance where an individual investor's stake crosses the specified threshold. Separately, grants general permission to SEBI registered FIIs to invest in Security Receipts issued by ARCs subject to limits on each tranche and per FII participation, with both policies subject to periodic review and FEMA regulatory amendments to follow.
66 /2005 - 10-11-2005 DGFT
Amendments in Sl. No.2 of Sub-Section VIII of the Aayaat Niryat Form
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Document requirement change for Vishesh Krishi Upaj Yojana: Bill of Export accepted for land exports instead of Shipping Bill
Amendment to Sl. No. 2 of Sub-Section VIII of the Aayaat Niryat Form modifies the documentary requirement for Vishesh Krishi Upaj Yojana: the Export Promotion (EP) copy of Shipping Bill(s) remains required, but a Bill of Export may now be accepted in lieu of a Shipping Bill for exports through land Customs generally, broadening acceptable documentation for land-based shipments when claiming scheme benefits.
MRD/DoP/Dep/Cir-22 /05 - 09-11-2005 SEBI
Review of Dematerialisation Charges
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Dematerialisation transfer charges removed where Beneficiary Owner transfers all securities to identical account, enabling free inter-depository transfers.
SEBI requires that no charges be levied by a depository on DPs, nor by DPs on BOs, when a BO transfers all securities to another branch of the same DP, another DP of the same depository, or to another depository, provided the BO accounts at transferor and transferee are identical, including identical joint-account ownership sequence where applicable. Depositories must implement systems to distinguish such account-transfer transactions from normal debits and amend bye-laws, notify DPs, and report implementation status.
F. No. 450/77/2005-Cus. IV - 08-11-2005 Customs
Import of second-hand Photocopier machine - Regarding
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Import licensing requirement for second-hand photocopiers: clearance must comply with foreign trade policy; provisional assessment discontinued.
Importation of used photocopier machines must be allowed only against a licence under the amended Foreign Trade Policy; the earlier interim allowance of provisional assessment on a simple ITC bond without bank guarantee is to be discontinued and field formations directed to clear second-hand photocopiers strictly as per the Foreign Trade Policy, 2004-2009.
No. VAT/POLICY-III/2005-2006/1047 - 07-11-2005 VAT - Delhi
Transfer of files pertaining to dealers engaged in works contract transactions and transfer of right to use goods to special zone
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Transfer of jurisdiction to a Special Zone reallocates filing and assessment responsibility for works-contract and right-to-use dealers.
Directive transferring administration of specified dealers' tax returns and files to a designated Special Zone for handling works contract transactions and transfer of right to use goods; officers in that zone will monitor tax payments, handle proceedings from those returns and related sale/purchase transactions, and the existing VATOs/AVATOs will cease jurisdiction over those matters with assessment responsibility for the earlier year also assigned to the Special Zone.
821/18/2005 - 07-11-2005 Central Excise
Guidelines for selection of cases for Desk review by Chartered/Cost Accountant
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Desk review by chartered/cost accountants used to validate complex audit information and identify issues for audit plans.
The Board authorises engagement of Chartered/Cost Accountants from institute panels in an advisory capacity for desk review under EA 2000 to assist in validating and interpreting ER 4/ER 5/ER 6 returns, scrutinising financial statements and audit reports, deriving unit-wise financials from consolidated accounts, and identifying issues for inclusion in the departmental Audit Plan, subject to avoidance of any conflict of interest and compliance with prescribed selection criteria and reporting requirements.
015 - 04-11-2005 FEMA
External Commercial Borrowings (ECB)
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External Commercial Borrowings expanded to treat infrastructure SPVs as financial institutions and permit bank guarantees for textile ECBs under approval.
The ECB policy clarifies that Special Purpose Vehicles and Reserve Bank notified entities set up exclusively to finance infrastructure projects will be treated as financial institutions, with their ECB proposals considered under the Approval Route on a case by case basis. Banks are permitted to issue guarantees, standby letters of credit, letters of undertaking or letters of comfort for ECBs by textile companies for modernisation or expansion, subject to prudential norms and Approval Route consideration; the changes take immediate effect and corresponding regulatory amendments will follow.
05/2005 - 03-11-2005 FEMA
Enhancement of the Foreign Direct Investment ceiling from 49 per cent to 74 per cent in the Telecom sector
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Foreign investment limits in telecom revised to allow greater foreign ownership subject to Indian board control and strict security safeguards.
The policy raises the permitted composite foreign holding in specified telecom services subject to an overall cap counted across direct and indirect instruments, with half yearly disclosure and FIPB approval where applicable; majority of board and key executive positions must be resident Indian citizens enforced through licence and shareholders' agreements; company constitutional documents must require compliance with licence conditions, and state security safeguards restrict transfer of subscriber and user data abroad, limit remote access, permit monitoring and confer cancellation powers for breaches.
No. F.2(7)/DVAT/L&J/2005-06/1028-1035 - 31-10-2005 VAT - Delhi
Delegation of powers (Revised) by the Commissioner
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Delegation of powers under the DVAT framework enables subordinate officers to administer registration, assessment, inspection and refunds.
The Commissioner delegates specified DVAT Act powers to subordinate officers by rank to operationalise registration, security requirements, assessment and reassessment, refunds and withholding, inspections, searches, seizures, custody and release of records and goods, special and statutory audit functions, recovery and imposition of penalties, and supervisory review. Specific units and officers are authorised for distinct functions and larger refunds or withholding actions require prior approval from higher officials.
F. No. 178/32/2002-ITA-I - 31-10-2005 Income Tax
Income-tax Act, 1961 : Deduction under section 80HHC of the Income-tax Act, 1961
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Export profit deduction under section 80HHC: abeyance of assessments and recoveries extended, administrative instruction issued.
The Board directs an extension of the administrative moratorium on assessments, recovery proceedings and related enforcement in respect of claims under the export-profit deduction provision in section 80HHC, maintaining suspension of action for an additional specified period and instructs Chief Commissioners/Directors General to notify all officers in their regions to implement the extension.
9 - 31-10-2005 DGFT
Jt. DGFT (CLA), New Delhi Office Shifted to New Premises
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Office relocation suspends public dealing; electronic filings allowed and hard copies accepted after reopening.
Office relocation requires dismantling and reinstallation of V-SAT and LAN, causing an operational interruption; public dealing will be closed for four days. Electronic filing of applications may continue during the shutdown while hard copy submissions are suspended until the office reopens at the new premises, with new telephone numbers to be published subsequently.
05 / AM 06/ - 31-10-2005 DGFT
Application Fee - through EFT (Electronic Fund Transfer)
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Digital filing incentives: fee deductions encourage digitally signed applications and electronic fund transfers for fee payment.
The Directorate General of Foreign Trade offers fee deductions to encourage electronic filing: applications signed with a digital signature and applications with fees paid by Electronic Fund Transfer (EFT) qualify for reduced application fees, and combined use of both electronic signature and EFT yields a larger aggregate deduction. The measure aims to promote automated filing, standardized document exchange, and greater use of information technology in trade procedures.
041/05 - 28-10-2005 Customs
Eligibility of brand rate of duty drawback where inputs used in the manufacture of export products are imported availing of DEPB – Clarification - Regarding
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Duty drawback eligibility expanded to include additional customs duty paid through DEPB debit, aligning with CENVAT adjustment.
Additional customs duty paid by debit under the DEPB scheme shall be allowed as part of the brand rate of duty drawback, aligning with the Foreign Trade Policy provision permitting adjustment of additional customs duty/excise duty paid in cash or through DEPB as CENVAT credit or Duty Drawback, and thereby modifying the earlier circular that limited allowance to cash-paid duty.
No.F.III/59/CST/2005/ESTT/Pt.File/8300-08 - 27-10-2005 VAT - Delhi
Transfer of VAT (Audit) functions looked after by Audit and Enforcement Branch to concerned VATOs, AVATOs and VATIs of the Wards.
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Transfer of VAT audit functions to ward officers under zonal supervision while central branch retains audit strategy.
Transfer of VAT (Audit) functions to ward-level VATOs, AVATOs and VATIs, to be supervised by Zonal JCs/DCs, with the VAT (Audit) Branch retaining approval, coordination, instructions and responsibility for audit strategy and selection under DC/JC/ACST supervision.
F. No. 220/1/2005—IT.A-II - 27-10-2005 Income Tax
Income-tax Act, 1961 : Order under section 119 : Extension of due date for obtaining tax audit report under section 44AB as well as for filing returns up to March 31, 2006 for assessees in Jammu and Kashmir
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Extension of due date for tax audit reports under section 44AB and income tax returns for Jammu and Kashmir assessees.
An administrative order under section 119 extends the due date for obtaining the tax audit report required by section 44AB and for filing income tax returns that were due on 31 October 2005, moving both obligations to 31 March 2006 for assessees in Jammu and Kashmir due to earthquake devastation.
014 - 27-10-2005 FEMA
Exim Bank's Line of Credit of USD 50 Million to The Government of the Republic of Chad
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Line of Credit to foreign government enables export financing for designated projects with prescribed utilization and declaration rules.
A sovereign Line of Credit is available to finance exports of equipment, goods and services for specified projects and other supply contracts, each subject to distinct utilization periods; shipments under the facility must be declared on GR/SDF forms; no agency commission is payable under the Line of Credit, though exporters may use their own resources or EEFC balances for commission payments subject to realization and existing instructions; Authorized Dealers must notify exporters and may permit remittances only after full contract value realization and compliance with applicable rules.
65 /2005 - 26-10-2005 DGFT
Amendments in the Handbook of Procedures (Vol. I)
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State Trading Enterprises Policy exempted for SEZ manufacturing and certain SEZ trading fuel imports, subject to other import permissions.
Sub para 7.20.12 is amended to provide that the State Trading Enterprises Policy does not apply to SEZ manufacturing units, and, subject to any other statutory import permissions, also does not apply to SEZ trading units importing fuel for supply to EOU or SEZ manufacturing units.

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Guidelines for the sale of seized/ confiscated gold – Reg

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Sale of seized gold routed through a bank consignee, priced to market and taxes paid from proceeds.
State Bank of India will act as consignee agent for sale of seized/confiscated gold delivered by Customs in marketable form or converted to .999/.995 ... Summary

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Acts Income Tax
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