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Circulars
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SEBI/ IMD/CIR No. 5/265/2004 - 16-02-2004 SEBI
Nomination Amendment
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Mutual fund amendment regulations circulated for recipient funds to update compliance and recordkeeping accordingly.
SEBI's Investment Management Department circulated the SEBI (Mutual Funds) (Amendment) Regulations, 2004 to all registered mutual funds and the Association of Mutual Funds in India, forwarding the gazette-published amended regulations for their reference and records to ensure receipt of the regulatory text for compliance and recordkeeping.
50 (RE-03) - 16-02-2004 DGFT
Fixation and modification of input and output norms
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Input-output norms modification updates SION entries and prescribes revised permitted inputs and operational conditions for exports.
The Director General of Foreign Trade amends the Handbook of Procedures, Vol.2 by substituting, correcting and adding Standard Input Output Norms (SION). Annexure A lists targeted amendments and replacements of existing norms and descriptions; Annexures B-F add new SION entries across Chemicals, Engineering, Food, Textile and Miscellaneous product groups, each pairing export items with specified import components, allowed quantities, operational qualifiers such as 'Net to net', actual-user conditions, and aggregate FOB/CIF caps where indicated.
49 (RE-03) - 16-02-2004 DGFT
Procedure for import of certain items under the India-Nepal Treaty of Trade
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Extension of import period for Vegetable fats (Vanaspati) under India Nepal Trade Treaty, unutilised quota preserved.
The Public Notice amends earlier procedure to extend the import period for Vegetable fats (Vanaspati) for the specified marketing year and declares that any unutilised quota for that year shall not lapse until the extended date, preserving entitlement to unused allocations during the extended period.
48 (RE-03) - 16-02-2004 DGFT
Amendment in the Handbook of Procedure Vol. I
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SEZ unit transfers permit movement of manufactured goods and services between SEZ units and specified export-processing units.
Paragraph 19.1 of Appendix 14.II is substituted to permit SEZ units to transfer manufactured goods, including partly processed/semi finished goods and services, from one SEZ unit to another SEZ/EOU/EHTP/STP unit, and to allow trading units in SEZ to sell or transfer goods imported or procured from the Domestic Tariff Area to SEZ/EOU/EHTP/STP units.
016/04 - 16-02-2004 Customs
Administrative control over100% (EOUs)/EHTP/STP and SEZ Units – regarding
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Administrative control over EOU units determines which Commissioner handles investigations, show cause notices and adjudication.
Administrative jurisdiction for investigation, issuance of show cause notices and adjudication in cases of short-levy or evasion of Customs or Central Excise duties for 100% EOUs, EHTP, STP and SEZ units lies with the Commissioner who has administrative control over the unit. Procurement certificates and CT-3s are issued under a general B-17 Bond executed before the officer having jurisdiction over the unit, which may be invoked for recovery. Port/airport Assistant Commissioners must inform the unit in-charge when re-warehousing certificates are not received to enable demand notices.
015/04 - 16-02-2004 Customs
Filing of Import Manifest before arrival of the vessel or aircraft -reg
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Advance Import General Manifest filing: commencement deferred; software changes and stakeholder training required before implementation.
Advance Import General Manifest (IGM) filing under the Customs Act is to be implemented pursuant to prior Board instructions, with the commencement of the new IGM regime deferred to a later notified date. The department's systems unit must make software changes, prepare procedural guidance, and ensure ICES systems managers provide stakeholder training before implementation.
27(RE-2003)/2002-2007 - 16-02-2004 DGFT
Condition on import of textile and textile articles
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Import conditions for textile articles amended to classify specified industrial textile consignments not in direct contact with the human body.
The Directorate General of Foreign Trade amended paragraph 2(2) of Policy Circular No.1 to specify that import consignments of industrial products - namely transmission belts/pressure belts and lining material for manufacture of luggage goods - qualify as industrial textile consignments when they do not come into direct contact with the human body, with other provisions of the earlier circular remaining unchanged.
014/04 - 13-02-2004 Customs
Depreciation admissible in respect of Capital Goods to EOU/ EHTP/ STP
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Depreciation on capital goods for export-oriented units: proportional straight-line allowance until duty payment required, regardless of full-year accounting.
Depreciation for capital goods supplied to EOUs, EHTP and STP units is allowable from commercial production (or from date put to use) until payment of duty, calculated by the straight line method and prorated for part years or months; the allowance may be granted up to full value and formations must apply this uniformly and publicize the clarification.
069 - 12-02-2004 FEMA
FEMA, 1999 - Grant of Rupee loan to NRIs - Liberalisation
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Grant of rupee loans to NRIs allowed with board-approved policies; repayment via NRE/FCNR/NRO or inward remittances.
Authorised Dealers may grant rupee loans to NRIs against acceptable security under bank board-approved policy, with loan quantum, interest rate and margins decided by the Authorised Dealer per banking directives; repayments may be made from NRE/FCNR/NRO accounts or inward remittances. Proceeds must not be used for prohibited activities including chit funds, nidhi companies, agricultural/plantation activities, real estate business or farm houses, trading in transferable development rights, or capital market investments including margin trading and derivatives.
03/2004 - 12-02-2004 Income Tax
Section 80HHE of the Income-tax Act, 1961 - Deductions - Profits from export of computer software, etc. - Clarification regarding provisions of section 80HHE of the Income-tax Act, 1961
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Export profits from on site software development deemed export income, with clarificatory retrospective application of the provision.
The Explanation to section 80HHE treats profits and gains from on site development of computer software (including services for development) performed outside India as deemed profits from export of computer software outside India; although inserted with effect from 01 04 2001, the Board considers the Explanation clarificatory and to have effect from the date on which section 80HHE originally came into force, thereby applying the deeming rule from that earlier commencement date.
013/04 - 12-02-2004 Customs
Post-audit of fixation of brand rates– regarding
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Post-audit of brand rate fixation: DGEP to receive related documents for post-audit alongside internal audit.
The Directorate General of Export Promotion has been assigned post-audit functions for fixation of brand rates; one set of documents relating to fixation of brand rates must be provided to that directorate for post-audit in addition to the Internal Audit Department of the Central Excise field formations, and standing orders should be issued to staff to that effect.
068 - 11-02-2004 FEMA
Export of Goods and Services – Liberalisation
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Export liberalisation: authorised dealers may approve caution-listed exporters' forms upon advance payment or irrevocable letter of credit.
Authorised Dealers may approve GR, PP, SDF and Softex forms of caution-listed exporters if the exporter produces evidence of an advance payment or a valid irrevocable letter of credit covering the full export value; approval is permissible for usance bills where the letter of credit permits such drawings and the usance bills mature within six months from shipment.
02/2004 - 11-02-2004 Companies Law
Notification u/s. 620A of the Companies Act, 1956 by which 4 more companies have been declared as Nidhis.
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Notification under section 620A: four companies declared Nidhis and circulated for administrative action and acknowledgement.
Notification published as G.S.R. 91(E) dated 03.02.2004 declares four companies to be Nidhis. The Department of Company Affairs issued Circular No. 02/2004 dated 11.02.2004 to circulate that Notification to all Regional Directors and Registrars of Companies for information, necessary administrative action, and acknowledgement of receipt.
SEBI/MRD/Cir-10/2004 - 10-02-2004 SEBI
Transfer-cum-demat scheme
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Withdrawal of transfer cum demat facility announced, depositories directed to amend rules, notify participants and report implementation.
Depositories are instructed to amend their bye-laws, rules and regulations immediately to give effect to the withdrawal of the transfer-cum-demat facility; to notify and disseminate the change to their Depository Participants; and to communicate implementation status to the regulator, on the basis that pervasive dematerialised trading has rendered the facility redundant.
02/2004 - 10-02-2004 Income Tax
Abolition of the requirement of obtaining Income-tax Clearance Certificate (ITCC) by persons entering into commercial contracts
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Income-tax Clearance Certificate requirement abolished; tenders and registrations no longer need it and PAN must be quoted.
The Department has abolished the requirement to furnish an Income-tax Clearance Certificate for filing tenders, obtaining commercial contracts, and for registration or renewal of contractor registrations and licences; ITCCs will not be issued for these purposes, and tenderers must quote their Permanent Account Number (PAN). All earlier circulars on this requirement are withdrawn.
47 (RE-03) - 09-02-2004 DGFT
Amendment/correction in the schedule of DEPB rates
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DEPB rate revision: adjusted export credit entitlements with eligibility rules, value cap application, and composite-product requirements.
Notification revising the schedule of DEPB rates and publishing an annexed product-by-product schedule fixing DEPB credit rates and, where applicable, value caps. The rate or value cap in force on the Customs "let export" order governs entitlement, and the DEPB is applied on the lower of FOB value or the value cap. The notice sets out eligibility exclusions (bonded warehouses, Advance Licences, EOUs, FTZ/EPZ/SEZ/EHTP, goods of foreign origin, specified EXIM Policy exports), CKD/SKD/CBU and composite-product rules, declaration and verification requirements, and coverage across multiple product groups in the annex.
26 (RE-2003)/2002-2007 - 09-02-2004 DGFT
The list of International accredited agencies for issuance of Type Approval Certificate / COP for import of vehicles
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Type Approval Certificate recognition: specifies international agencies authorised to issue vehicle import conformity certificates under DGFT circular.
Catalogue of international agencies authorised to issue Type Approval Certificates/Certificates of Conformity for vehicle imports, published by DGFT Circular No. 26 dated 9 February 2004. The circular lists accredited test agencies by ECE symbol and country, with contact details, and serves as the administrative recognition list for agencies whose type approval certifications are to be accepted for import compliance.
SEBI/DNPD/DC/Cir- 19/2004/02/06 - 06-02-2004 SEBI
Recognition of credit ratings given by reputed foreign credit rating agencies
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Recognition of foreign credit ratings allows bank guarantees rated by reputed foreign agencies to qualify as member liquid assets.
SEBI permits bank guarantees from banks rated by reputed foreign credit rating agencies to qualify as member liquid assets, modifying Clause 4(V)(A)(b) so that exposure limits on the trade guarantee fund and total liquid assets apply where a bank is not rated P1 (or P1+) or equivalent by either a domestic recognised credit rating agency or by a reputed foreign credit rating agency.
SEBI/ IMD/CIR No. 4/2627/ 2004 - 06-02-2004 SEBI
Guidelines for Participation by Mutual Funds in Derivatives Trading
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Derivatives exposure limits require mutual funds to back positions, set trustee approved limits, and disclose exposures.
Mutual funds may use derivatives solely for hedging or portfolio balancing; positions must not create leverage or short-sale exposures. All long derivative exposure must be backed by cash or equivalents and all short exposure by underlying stock. Boards of Trustees must predefine and approve maximum net derivatives exposure as a percentage of portfolio and per scrip/instrument limits, oversee risk containment, require notional value and gross position calculations (with no netting of reversals), perform worst case analyses, and ensure specified disclosure and regular reporting.
067 - 06-02-2004 FEMA
Clarification regarding Automatic Route for Residual Activities under Foreign Direct Investment (FDI)
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Automatic FDI route for residual activities retained, with regulatory amendments to follow and authorised dealers notified.
Automatic route access for foreign direct investment in residual activities remains available as before; authorised dealers are instructed to inform constituents, and regulatory amendments to the Foreign Exchange Management Regulations will be issued separately under the Foreign Exchange Management Act.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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