Incremental export scrutiny tightened; enhanced documentation, CA certification and specific filing timelines required for high growth claims. Claims under the Incremental Exports Incentivisation Scheme with growth beyond prescribed thresholds will face enhanced Regional Authority scrutiny requiring evidence of manufacture or purchase, verification of suppliers' export performance, and any other evidence to justify growth and entitlement. The amendment applies Handbook procedural rules to affected claims for the specified benefit year, prescribes use of the revised ANF 3F, requires Chartered Accountant certification of exports and quarterly incremental figures, and confirms filing timelines and late cut applicability.
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Incremental export scrutiny tightened; enhanced documentation, CA certification and specific filing timelines required for high growth claims.
Claims under the Incremental Exports Incentivisation Scheme with growth beyond prescribed thresholds will face enhanced Regional Authority scrutiny requiring evidence of manufacture or purchase, verification of suppliers' export performance, and any other evidence to justify growth and entitlement. The amendment applies Handbook procedural rules to affected claims for the specified benefit year, prescribes use of the revised ANF 3F, requires Chartered Accountant certification of exports and quarterly incremental figures, and confirms filing timelines and late cut applicability.
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