Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Trade Notice No. 29/2026-27 - 01-10-2026 DGFT
Revised composition of the Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission (EPM)
Show AI Summary
Trade-finance sub-committee governance is revised for uniform oversight of export-promotion interventions and technical appraisal processes.
The Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission is reconstituted with a uniform composition for all trade-finance interventions. It has two Co-Chairs, designated members and invitees from relevant trade-finance and credit-guarantee institutions, and the Joint DGFT of the EPM Section acts as Convenor. Additional participants, domain experts and industry representatives may be associated where required for technical appraisal or other purposes.
PUBLIC NOTICE NO. 121/2026 - 01-10-2026 Customs
Extension of last date prescribed under Public Notice No. 88/2026 dated 20.07.2026
Show AI Summary
Interim export facilitation for pharmaceutical consignments continues temporarily, after which strict regulatory compliance governs clearance.
Interim facilitation for export consignments of drugs and pharmaceuticals is extended until 31 December 2026, with the existing conditions, procedures and documentation requirements continuing unchanged. After the extended period, export clearance requires strict compliance with the CDSCO Office Order. All other governing terms remain unchanged, and the extension takes immediate effect.
Instruction No. 18/2026-Customs - 01-10-2026 Customs
Requirement of import permit for non-insecticidal use of insecticides
Show AI Summary
Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.
HO/38/24/(15)2026-MIRSD-PODMMC/I/22872/2026 - 01-10-2026 SEBI
Display of “investor awareness message(s)” by stock brokers on their trading apps and websites, under Project Jagrook
Show AI Summary
Investor awareness messages become mandatory on brokers' websites and trading apps, alongside alternating risk disclosures.
Project Jagrook requires stock brokers to display investor awareness messages alongside risk disclosures. Between October 5 and October 31, 2026, website display of both is mandatory, while trading-app display of investor awareness messages is voluntary and risk disclosures are optional where such messages are displayed. From November 1, 2026, brokers must place investor awareness messages on website and trading-app landing pages and display investor awareness messages and risk disclosures on alternate days on trading apps. Stock exchanges and depositories must disseminate, display and implement these requirements.
24 - 01-10-2026 FEMA
Non-Resident Deposits - Comprehensive Single Return (NRD-CSR)(R012): Submission under CIMS Sankalan Portal
Show AI Summary
Non-resident deposit reporting now requires monthly NRD-CSR submission through designated CIMS channels using rationalised bank-wise consolidated formats.
Banks maintaining non-resident deposit accounts are to file the monthly NRD-CSR return, code R012, through the CIMS Sankalan portal using rationalised bank-wise consolidated reporting formats. Filing may occur through system-to-system integration, XML file upload, or a screen-based web form, with screen-based submission limited to 2,000 records. RBI manages reporting access and channels, while bank admin-users manage user access. The nodal office must submit the return on or before the tenth day of the following month.
23 - 01-10-2026 FEMA
Online submission of Form A2: Removal of limits on amount of remittance
Show AI Summary
Online Form A2 remittances permit internal guidelines approved by boards or delegated committees, while existing safeguards remain unchanged.
Online or physical submission of Form A2 for outward foreign-exchange remittances must be regulated through internal guidelines approved by an Authorised Dealer's Board or by a Board Committee or Management Committee acting under delegated Board powers. Existing requirements governing remittances based on Form A2 and related documents remain unchanged. The directions operate under the Foreign Exchange Management Act, 1999 and remain subject to permissions or approvals required under other applicable laws.
PUBLIC NOTICE NO.119 /2026-INCH - 30-09-2026 Customs
Filing of online refund applications by importers/exporters, after return of original application
Show AI Summary
Online customs refund re-filing requires rectification of deficiencies and excludes manual filing for returned applications.
Online re-filing of customs refund applications is enabled through ICEGATE where an original application has been returned. Importers and exporters may re-submit applications only after rectifying deficiencies communicated by the Refund Section. Manual filing is not available for such returned applications. Full compliance with communicated deficiencies is required before re-filing, as applications submitted without proper rectification may be rejected.
PUBLIC NOTICE NO. 136/2026 - 30-09-2026 Customs
Issuance of Public Notice in respect of M/s. Viking Warehousing CFS - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for handling Export and Import cargo pertaining to M/s Kamarajar Port, Ennore
Show AI Summary
Customs custodianship of import and export cargo extends to port-linked goods, subject to statutory handling and compliance requirements.
Viking Warehousing CFS is appointed under section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its premises. It is also custodian of export cargo brought into its premises until export. Custodianship is subject to section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.
Public Notice No. 134/2026 - 30-09-2026 Customs
Issuance of Public Notice in respect ofM/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
Show AI Summary
Customs custodianship for port cargo requires custody until lawful import clearance, warehousing, transshipment, or export.
Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed as custodian of imported goods landed at Kamarajar Port, Ennore, and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of cargo brought into its premises for export until export. The custodian must comply with Section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
Public Notice No. 133 / 2026 - 30-09-2026 Customs
Issuance of Public Notice in respect of M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) - Declaration of 'Customs Area' under Section 8(b) of the Customs Act, 1962 for handling Import and Export Cargo pertaining to M/s. Kamarajar Port, Ennore
Show AI Summary
Customs-area designation permits designated facilities to handle import, export, and unaccompanied baggage cargo under prescribed compliance procedures.
M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) is declared a customs area under section 8(b) of the Customs Act, 1962, for handling imported full-container-load and less-than-container-load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs procedures.
Public Notice No. 120/2026 - 30-09-2026 Customs
Framework for implementation of integrated technology-enabled cargo safety and security controls at Container Freight Stations under JNCH
Show AI Summary
Integrated cargo security controls require digitally linked custody, task validation, regulatory holds, independent gate-out checks, and auditable compliance.
Integrated technology-enabled controls require every CFS under JNCH to maintain a digital chain of custody linking gates, vehicles, yards, warehouses, equipment, Customs status and gate-out. Cargo movement, handling, seal cutting, examination, stuffing or delivery must arise from a valid system-generated task, with prior-stage validation. Active Regulatory Holds prevail across connected systems and block delivery, loading, gate passes and exit. Gate-out is an independent reconciliation control; mismatches, unresolved critical alerts or active holds must prevent exit. Tamper-resistant audit trails, real-time alerts, escalations and control-room monitoring are mandatory.
31/2026-27 - 30-09-2026 DGFT
Extension of timeline for surrender of unutilised TRQ quantity allocated for import of 10 LMT of Raw Sugar
Show AI Summary
TRQ surrender deadline for raw sugar import allocations is extended, subject to the prescribed CIF value-based surrender charge.
TRQ holders allocated quantities for raw sugar imports may surrender unutilised quantities until 15 October 2026. Surrender requires payment of an amount equal to 0.5% of the CIF value of the surrendered quantity under existing modalities. The extension alters only the surrender deadline; all other conditions governing the raw sugar TRQ allocation and surrender framework remain unchanged.
Public Notice No. 118/2026 - 28-09-2026 Customs
Documentation requirements for import of specified categories of products under NAC-Chemicals
Show AI Summary
Import documentation compliance requires category-specific licences, labels, certificates, shelf-life verification and referral of discrepancies for regulated health products.
Imports of cosmetics, drugs, medical devices and medical-device manufacturing inputs require category-specific licences, permissions, registration records, invoices, packing lists, origin certificates, labels and quality documentation before clearance. Cosmetics and drugs require additional product, batch, storage and packaging declarations. Drug imports must meet the prescribed residual shelf-life threshold, while shelf-life medical devices must meet thresholds linked to their total shelf life. Personal-use, investigational, testing and limited-quantity imports require the applicable permission and quantities matching it. Discrepancies or doubts may result in referral to the concerned port office.
Public Notice No. 117/2026 - 28-09-2026 Customs
Amendment to the Standard Operating Procedure prescribed under Public Notices No. 114/2018 and 106/2026 for movement of domestic/customs-cleared cargo and EXIM cargo between JNPT/Port Terminals and hinterland ICDs/CFSs
Show AI Summary
Customs-controlled cargo movement extends to designated ICD/CFS operations, subject to segregation, verification, reconciliation, and revenue safeguards.
The cargo-movement procedure is extended to Gateway Distriparks Limited for domestic/customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs, subject to Customs control. GDL must segregate and account for cargo, provide advance container details, verify container numbers and seals, report discrepancies immediately, and obtain permission before further processing of affected cargo. EXIM cargo must constitute at least half of outbound cargo. Weekly reconciliation, Customs inspections, an indemnity undertaking, and custodian compliance with applicable Customs requirements are mandatory.
HO/17/11/12(2)2026-DDHS-POD1/I/22420/2026 - 28-09-2026 SEBI
Master Circular for Debenture Trustees
Show AI Summary
Debenture trustee oversight strengthens security verification, covenant monitoring, investor disclosures, default response, and outsourced-service accountability.
Debenture Trustees must independently verify title, encumbrances, charge-holder consents, guarantees and adequacy of assets securing listed debt securities, whether directly or through independently engaged professionals. Due-diligence certificates, material security disclosures and execution of the debenture trust deed are required before listing, and charges must be registered or independently verifiable within the stipulated period. Depository-hosted systems require issuer recording and trustee validation of security, covenants, payment status and credit-rating information, with unique asset identification, alerts and audit trails.
44/2026 - 28-09-2026 Customs
Establishment of a Special Notified Zone (SNZ) at Surat International Diatrade Centre (SIDC), 2nd Floor, Tower-B, Surat Diamond Bourse, Khajod, Surat
Show AI Summary
Special Notified Zone operations for rough diamonds require customs-controlled import, sale, custody, clearance, and re-export procedures.
Rough diamonds may be imported into the Special Notified Zone only by eligible foreign mining companies through air cargo, supported by an invoice, packing list, insurance documents and Kimberley Process Certificate. Customs examination, carat-weight reconciliation, sealing and secure custody are required before viewing or sale. Sales may be conducted only for complete lots, without sub-lot sales or mixing. The mining company's sale invoice forms the basis for customs valuation, and buyers require bill of entry clearance, duty payment and out-of-charge permission before removal. Unsold diamonds must be re-exported through a shipping bill within the stipulated period.
07/2026 - 28-09-2026 Income Tax
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27
Show AI Summary
Income-tax return and audit-report deadlines for eligible taxpayers are extended for Assessment Year 2026-27 under statutory powers.
For Assessment Year 2026-27, the due date for furnishing the return of income by persons covered by serial number 2 of the table below Explanation 2 to section 139(1) is extended to 21 November 2026. Consequentially, the specified date for furnishing the tax audit report is extended to 21 October 2026 under clause (ii) of the Explanation to section 44AB.
PUBLIC NOTICE No. 19/2026 - 24-09-2026 Customs
Verification of mandatory compliance documents for import of Cosmetics, Drugs and Medical Devices before granting Out-of-Charge in PGA-facilitated Bills of Entry
Show AI Summary
Mandatory import compliance verification for cosmetics, drugs and medical devices must precede out-of-charge clearance through uploaded electronic documentation.
Import clearance for cosmetics, drugs and medical devices requires verification of mandatory compliance documents before Out-of-Charge is granted. Proper officers must check applicable licences, permissions, registration certificates and prescribed particulars against the relevant compliance checklist. Importers, Customs Brokers and other stakeholders must upload mandatory records through e-SANCHIT to facilitate expedited clearance.
PUBLIC NOTICE NO. 127/2026 - 24-09-2026 Customs
Customs – Renewal of Permission granted for handling International Transshipment of LCL Containers for M/s. All cargo Terminals Ltd CFS
Show AI Summary
International transshipment authorization for LCL containers continues subject to prescribed customs procedures and withdrawal for operational lapses.
Permission for M/s. All Cargo Terminals Limited, CFS, to handle international transshipment of LCL containers and related operations is extended until 10 September 2028. Handling remains subject to prescribed customs conditions and procedures, the applicable cargo-handling framework in customs areas, the Customs Act, 1962, and other requirements. Any lapse in compliance or operations may lead to withdrawal of permission without further notice.
Public Notice No. 116/2026 - 24-09-2026 Customs
Streamlining movement of ICD-bound containers selected for scanning at JNCH
Show AI Summary
ICD-bound container scanning shifts to terminal-based mobile facilities, requiring pre-movement screening, clean release, and suspicious-container examination.
ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner regardless of their original Drive Through Scanner allocation, without separate permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers are released through the prescribed Customs procedure, while suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly reports.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › Income Tax › 1976 › Income Tax - 1976 › This
Back

All Circulars

Income Tax

Taxation Laws (Amendment) Act, 1975

Contents
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Settlement Commission powers expanded to settle tax cases, reopen proceedings and grant immunity subject to full disclosure.
The Amending Act introduces broad reforms to exemptions, trust taxation and compliance: expands the definition of child; creates a new exemption category ... Summary

Topics

Acts Income Tax
Next ➔