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Circulars
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52/01/2003 - 11-03-2003 Service Tax
E-filing of Service Tax Returns – Reg.
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E-filing of Service Tax Returns: optional rollout requiring STP code verification and computer acknowledgement; limited penalty assurance.
Electronic filing of ST 3 Service Tax returns is made optional in a phased rollout for selected service categories and assessees possessing and using a 15 digit STP code. Applicants must apply to the local excise formation, receive user credentials, download return/challan forms from the central server, enter details, and obtain a computer generated key and acknowledgement; payments will be cross verified with Focal Point Bank records. Technical failures must be reported by e mail and, if unresolved, manual returns filed; the department offers limited penalty assurance under Section 77 for filing delays attributable to the e filing trial.
03/2003 - 11-03-2003 Income Tax
Payment to World Renewal Spiritual Trust, Mumbai whose income is exempt under section 10(23C) of the Income-tax Act, 1961
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Exemption from TDS: interest and specified mutual fund income payable to an exempt trust may be paid without deduction.
Payments to World Renewal Spiritual Trust, Mumbai-whose income is exempt under section 10(23C)(vi)-of interest on securities, other interest, and income from specified mutual fund units may be made without deduction of income-tax at source under sections 193, 194A and 194K; this instruction applies to the financial years 2002-03 and 2003-04 (assessment years 2003-04 and 2004-05).
02/2003 - 11-03-2003 Income Tax
Payment to Shri Ram Chandra Mission, Chennai, whose income is exempt under section 10(23C) of the Income-tax Act, 1961
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TDS exemption on specified incomes allows payments to exempt charitable institution without tax deduction at source.
The Board directed that payments to Shri Ram Chandra Mission, Chennai - being an exempt charitable institution under section 10(23C)(iv) - by way of interest on securities, dividends, other interest, and income in respect of units of specified Mutual Funds or the Unit Trust of India may be made without deduction of income-tax at source for financial years 2002-03 and 2003-04.
015/03 - 11-03-2003 Customs
Imports of free gifts under Bilateral Agreement
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Duty exemption for gifts under bilateral agreements - distribution certificates not required; compliance with agreement terms remains necessary.
Notification No. 148/94-Cus. exempts goods gifted free of cost under a bilateral government-to-government agreement and contains no condition requiring a distribution certificate for that entry; the distribution-certificate requirement applies only to a different entry. Authorities must not demand a distribution certificate for imports under the bilateral-gift entry, though imports must conform to the provisions of the bilateral agreement, and a public notice should be issued to inform trade.
F. No. 286/2./2003-1T (Inv. II) - 10-03-2003 Income Tax
Confession of undisclosed income during search/survey
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Confession of undisclosed income discouraged; investigations must prioritise independent evidential proof over compelled admissions.
Confession of undisclosed income obtained during search and survey operations should not be solicited or relied upon in isolation; officers must avoid eliciting confessions while recording statements and instead focus on collecting tangible, corroborative evidence. Assessing officers must base assessment orders on evidentiary material gathered during or after searches and surveys rather than on compelled or unsupported admissions.
69 /2002-07 - 10-03-2003 DGFT
Amendments/ Corrections in the Schedule of DEPB Rates
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DEPB rate amendments update export incentive rates and value caps for specified engineering and chemical products.
Correction and amendment to the Schedule of DEPB rates revises DEPB entitlement rates and value caps for specified exports in Engineering Product Code 61 and Chemicals Product Code 62, and corrects the effective commencement date for the DEPB rate on brass agricultural sprinklers as shown in Annexure II of a prior public notice.
MFD/CIR.No 23/066/2003 - 07-03-2003 SEBI
Investment Valuation Norms for Mutual Funds
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Investment valuation norms: mutual funds must supply daily debt security transaction data to standardise valuation across the industry.
SEBI requires all registered mutual funds to provide daily transaction-level data for specified debt instruments to an AMFI recommended agency in a prescribed format capturing transaction date, security name and type, coupon, staggered maturity/redemption dates and values, ratings, put/call option details, interest payment dates, volume, clean price and annualised yield, to enable daily matrix generation and improve valuation uniformity; issued under Regulation 77 and effective immediately.
68 /2002-2007 - 07-03-2003 DGFT
Gold/Silver etc. Replenishment - Last Date Extended for Obtaining Supplies from Nominated Agencies
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Replenishment procurement deadline extended under EXIM policy, final extension permitting nominated-agency supplies for pre-policy exports.
The Director General of Foreign Trade has exercised powers under paragraph 2.4 to permit exporters who effected exports on or before 31.3.2002 under para 8.37 of the EXIM Policy 1997-2002 to obtain replenishment of gold, silver and platinum from nominated agencies by 31st March, 2003; this is the last and final extension and no further extensions will be considered.
700/16/2003 - 06-03-2003 Central Excise
Deemed Credit and Credit of Addl. Duty –Some Clarifications
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Deemed credit availability affirmed with new duty rates; credit computed on actual duty paid and AED credit usable for Cenvat.
Deemed credit may be availed alongside revised excise rates, with the deemed credit percentage applied to the duty rate actually paid under the new notification. Deemed credit rates were not reduced despite yarn duty cuts. Additionally, credit of additional duty (GSI) accrued prior to the budget change may be used for payment of CENVAT duty as well as for AED(GSI), reflecting amendments to CENVAT rules and the altered revenue-distribution regime.
22/2002 - 06-03-2003 DGFT
Procedure for filing supplementary DEPBs
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Supplementary DEPB filing procedure: single consolidated application and single option selection required; declare manual corrections and comply with fee rules.
Procedure mandates a single consolidated application for all supplementary DEPB claims, selection of exactly one option, and itemised disclosure in the covering letter of any manual corrections made after issuance of the original DEPBs. The system will handle port-wise and transferability allocation when the proper option is chosen. Fee remittance requirements for lower-value claims are reiterated and multiple applications will be returned without processing.
19/2002-2007 - 06-03-2003 DGFT
Classification of Mefloquine Hcl under ITS HS Classification for export of import items
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HS classification of Mefloquine HCl affirmed, designating it under chemical preparations and permitting its free import.
The Directorate General of Foreign Trade, after consultation with the Department of Chemicals and Petrochemicals and considering the molecular structure, determined that Mefloquine HCl is classifiable under HS Code 29333990 and is freely importable under the policy entry applicable to that classification, issued with DGFT approval.
014/03 - 06-03-2003 Customs
Decentralisation of the work relating to fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995
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Brand Rate decentralisation: jurisdictional Central Excise units now process and issue brand-rate drawback approvals locally.
The Ministry delegates fixation of Brand Rate of drawback under Rule 6 and Rule 7 to jurisdictional Central Excise Commissionerates; exporters must file under the Normal Scheme at the Commissionerate HQ, which will operate a dedicated Brand Rate Unit to acknowledge, verify (within 15 days), compute and approve Brand Rates (approval tiers based on drawback amount) and issue Brand Rate letters to exporters and the Customs port, with Brand Rates to be fixed within ten days of verification and subject to Value Addition and other Drawback Rules conditions.
Circular No. 699/15/2003- - 05-03-2003 Service Tax
Service tax on authorised service stations — Clarifications
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Service tax scope for authorised service stations limited to authorised vehicle repairs; separately invoiced consumables excluded.
Service tax applies only to services by an Authorised Service Station for motor cars or two wheeled vehicles it is authorised to service. Separately invoiced consumables sold to the customer (engine oil, gear oil, coolants) are excluded from the value of taxable service, whereas materials that are intrinsic and not separately identifiable (such as paints used in repairs) are includible. Pre sale dealer activities, including treatments performed at sale, are not services of the authorised service station and fall outside its service tax liability.
699/15/2003 - 05-03-2003 Central Excise
Clarification regarding service tax on authorised service station
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Service tax on authorised service stations: liability limited to services for vehicles within the station's authorisation; consumables rules clarified.
Liability for service tax is limited to services by an Authorised Service Station for vehicles for which it is authorised; services to other vehicles are outside the taxable scope. Separately charged consumables (engine oil, gear oil, coolants) are treated as sales and excluded from the value of taxable service, whereas items integral and not separately identifiable (such as body paints) are includible. Pre sale dealer activities at the time of sale are not services of an authorised service station and are outside this levy.
SMD/Policy/Cir-8/2003 - 04-03-2003 SEBI
Adequate financial powers to Executive Directors
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Executive director financial powers mandated; broker directors barred from signing cheques or operating exchange bank accounts.
Exchanges must vest adequate financial authority in Executive Directors, with the Governing Board fixing cheque signing limits for executives and higher value authorizations reserved to authorized office bearers. Because brokers are barred from office bearer positions and broker directors cannot sign cheques, exchanges must expressly provide in their rules that no broker director may sign cheques or operate any bank accounts on behalf of the exchange.
DCC/FITTC/CIR-19/2003 - 04-03-2003 SEBI
Calendar for the implementation of T+2 rolling settlement w. e. f. April 1, 2003
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Shortened settlement cycle requires strict trade confirmation and pay-in/pay-out deadlines to streamline market settlements.
Implementation of T+2 rolling settlement shortens the settlement cycle effective April 1, 2003 and prescribes firm deadlines: trade confirmations on T+1, processing and downloading of obligation files on T+1, pay-in of securities and funds by mid-morning on T+2, and pay-out by early afternoon on T+2. Depository Participants must accept and execute pay-in instructions within specified cut-offs; depositories must download pay-in files to clearing entities and complete pay-outs by the stated deadlines. Instructions require an execution date and will fail if account balances are insufficient at the pay-in deadline.
D&CC/FITTC/CIR-20/2003 - 04-03-2003 SEBI
Calendar for the implementation of T+2 rolling settlement w. e. f. April 1, 2003
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Rolling settlement cycle shortened to two-day settlement, requiring custodians to confirm trades and meet strict pay-in/pay-out timelines.
Implementation of T+2 rolling settlement effective April 1, 2003 shortens the settlement cycle and prescribes custodian duties: confirmations of trades by custodians by 11:00 a.m. on T+1 (exception window until 1:00 p.m. for late confirmations), issuance of physical instructions to DPs by 4:00 p.m. and electronic instructions by 6:00 p.m. on T+1, pay-in to be completed before 10:30 a.m. on T+2, and pay-out of securities and funds by 1:30 p.m. on T+2.
67 /2002-07 - 04-03-2003 DGFT
Release of Quota for export of onion
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Export quota release for onions authorises additional allocation from unutilised quota under export policy, subject to existing conditions.
An additional export quota for onions is authorised under the Export & Import Policy, allocated to specified marketing agencies and reallocated from the unutilised quota of a national cooperative federation; the release is subject to the general conditions set out in a prior notification and effected as a public interest measure.
66 /2002-07 - 04-03-2003 DGFT
Amendments/ Addition in SION
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Standard Input Output Norms amended - updates to input entitlements and new SION entries under trade policy changes.
The Director General of Foreign Trade, exercising delegated powers under the export-import policy, amends the Standard Input Output Norms in Handbook of Procedures, Vol.2 by substituting, correcting and adding SION entries. The Notice revises export and import item descriptions, replaces specific input entitlement tables, introduces alternative import items and establishes quantitative input allowances, net to net provisions and CIF/FOB linked consumable caps. Annexures A-E set out the detailed operative substitutions and new entries across chemicals, engineering, plastics and sports goods.
086 - 04-03-2003 FEMA
Exim Bank’s Line of Credit of US$ 5 Million to Seychelles Marketing Board (SMB)
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Line of Credit facility for export financing to a foreign borrower with designated eligible goods, deadlines and commission controls.
The Reserve Bank notifies that Export Import Bank has provided a line of credit to the Seychelles Marketing Board to finance exports of listed eligible goods, initial spares and related services to buyers in the borrower's country. The circular sets terminal dates for opening letters of credit and utilisation, requires GR/SDF declaration of shipments, restricts agency commission subject to limited approval and invoiced deduction in the borrower's country, directs authorised dealers to inform exporters, and cites the Foreign Exchange Management Act, 1999 as the legal basis.

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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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