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Circulars
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071 - 13-01-2003 FEMA
Acquisition of immovable property outside India- Branches/trading offices overseas
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Acquisition of immovable property abroad: Indian corporates may purchase overseas premises with prior central bank permission.
Indian resident companies with overseas offices may acquire immovable property abroad for business and staff residential purposes only with prior permission of the Reserve Bank. Applications, submitted through an authorised dealer to the Chief General Manager, Exchange Control Department, must use the annexed form furnishing corporate details, overseas office establishment date, audited net worth, overdue export receivables, property particulars and purpose, remittance amount, source of funds and any investigations. Permission is time limited and subject to conditions and forthcoming amendments to the Foreign Exchange Management Regulations, 2000.
070 - 13-01-2003 FEMA
External Commercial Borrowings - Parking of funds abroad
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Parking of ECB funds abroad permitted with restrictions on use, documentary import support, reporting, and repatriation obligations.
Corporates raising External Commercial Borrowings may retain borrowed funds abroad in bank accounts for future forex requirements provided debits are only for approved purposes, payments to overseas suppliers are supported by import documents with certified evidence of imports submitted with the ECB2 return, parked deposits are not used to provide fund based or non fund based facilities in India, accounts are closed and unspent balances repatriated when requirements are met, and specified account details are submitted to the Reserve Bank through the authorised dealer within eight days of opening.
069 - 13-01-2003 FEMA
Retention of Proceeds of ADRs/GDRs abroad
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Retention of ADR/GDR proceeds abroad permitted: firms may hold and invest foreign proceeds in specified rated bank and treasury instruments, subject to reporting.
Indian issuers of ADRs/GDRs may retain proceeds abroad to meet future forex needs and may invest those funds in deposits or certificates of deposit with banks rated not less than AA(-)/Aa3, deposits with branches outside India of authorised dealers, and treasury bills and monetary instruments of up to one year maturity meeting the same rating criteria; corporates must report details in soft copy to the Chief General Manager, Exchange Control Department within 30 days of issue closure.
068 - 13-01-2003 FEMA
Acquisition of Foreign Securities by Resident Individual under ESOP Scheme
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Removal of monetary cap on ESOP remittances permits resident individuals to acquire foreign securities under specified conditions.
Authorised dealers may permit resident individuals to remit for purchase of foreign securities under ESOP schemes without a specified monetary limit, subject to the shares being offered at a concessional price and the foreign equity in the Indian company meeting a majority ownership requirement; the relaxation is interim and subject to review, with regulatory amendments to follow and directions issued under the Foreign Exchange Management Act.
067 - 13-01-2003 FEMA
Facilities to NRIs/PIOs and Foreign Nationals - Liberalisation
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Repatriation limit for NRI/PIO and foreign-national assets liberalised, with enhanced annual remittances subject to undertaking and exclusions.
Authorised dealers may allow repatriation from NRO accounts and sale proceeds of assets up to USD 1 million per calendar year for NRIs/PIOs and foreign nationals, consolidating prior purpose-specific limits and requiring the undertaking and certificate prescribed in earlier circulars. Prohibition on repatriation to citizens of specified countries continues, the measure is time-limited and subject to review, and necessary amendments to the Foreign Exchange Management Regulations, 2000 are being issued.
066 - 13-01-2003 FEMA
Overseas Investments
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Overseas investment relaxations allow residents to invest in specified foreign listed companies subject to conditions and reporting.
Residents may invest in equity of foreign companies listed on recognised exchanges where those companies hold at least ten per cent in an Indian listed company; corporates' investments are limited by a ceiling tied to net worth, individuals may invest without monetary limit, and mutual funds may invest subject to enhanced overall external limits and prior regulatory permissions. All transactions must be routed through authorised dealers, who must verify conditions, retain investor and investment details, and submit monthly remittance and net investment reports to the Reserve Bank.
01/2003 - 13-01-2003 Companies Law
Reopening/revision of annual accounts after their adoption in the annual general meeting.
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Reopening of annual accounts permitted to comply with other laws, with revisions adopted in a general meeting and filed.
Companies may reopen and revise adopted annual accounts to comply with technical requirements of other laws and to achieve a true and fair view; revised accounts must be adopted in an extraordinary general meeting or the subsequent annual general meeting and filed with the Registrar of Companies.
58 (RE-02) - 09-01-2003 DGFT
Back to back L/C against DFRC, EO extension under AL, condition for import/ export
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Export obligation extensions now subject to staged composition fees and strict eligibility, with back-to-back inland LCs allowed for DFRC holders.
The notice makes Countries of Imports/Exports subject to ITC (HS) Schedule II conditionality; confirms Advance Licence and DFRC holders may obtain back to back inland LCs from banks in favour of indigenous suppliers; and revises EO extension rules to permit staged extensions on payment of composition fees calculated on the higher of two measures of unfulfilled obligation, while excluding erstwhile value based licences and licences tainted by misrepresentation, fraud or adjudication orders.
17/2002-2007 - 09-01-2003 DGFT
Base for computation of the DEPB rate when the exchange rate on the date of “let export” exceeds the actual realisation rate
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Use of notified exchange rate ensures DEPB credit is calculated based on the let export date rate despite lower realisation.
The Ministry of Finance notified exchange rate applicable on the date of "let export" is to be used to convert foreign currency export receipts into rupee equivalents for DEPB credit computation; if that notified rate exceeds the rate actually realised, the notified rate nonetheless governs DEPB calculations and regional licensing authorities must apply it per Handbook of Procedures (Vol I) para 4.43.
02/2003 - 09-01-2003 Companies Law
Participation of Cost Auditor in the meetings of Audit Committee to be constituted under Section 292A of the Companies Act, 1956 - clarification reg.
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Cost auditor participation in audit committee meetings permitted as non-member attendee with no voting rights.
Cost auditors may be invited to attend and participate in audit committee meetings to assist on cost management and related matters but are not members and have no voting rights. The audit committee is to be constituted only from directors; auditors and internal auditors may attend to present views, and where a cost auditor acts as an internal auditor they may participate without voting. Any view that cost auditors can be committee members is incorrect.
Trade Notice No. 1/2003 - 08-01-2003 Central Excise
Export of excisable goods without payment of duty-
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UT-1 renewal requirement: timely application enables immediate acceptance but renewal is subject to post-facto verification and cancellation.
Renewal of UT-1 for export without payment of duty requires application with the prescribed statement of exports and supporting proof of duty/interest payment and export documents to the Assistant/Deputy Commissioner of jurisdiction; the authority is to renew promptly, after which the jurisdictional Range Officer may conduct post facto verification and report any false statements, leading to cancellation and action under law.
57 (RE-02) - 08-01-2003 DGFT
Amendment in import policy
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Tariff rate quota allocation updated; application deadline extended and prior import modalities remain unchanged procedures.
The amendment revises the procedure for allocation of the Tariff Rate Quota (TRQ) for 2002-03 by substituting the last line of paragraph 2 of the earlier public notice to require that completed application forms together with prescribed documents must reach the Office of the Directorate on or before 22nd January, 2003. All other allocation modalities, eligibility criteria and procedural requirements previously prescribed remain unchanged.
51/13/2002 - 07-01-2003 Service Tax
Classification of Services.
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Service classification: more specific service category determines tax applicability, preventing double taxation across overlapping services.
Any service transaction is taxable only once and must be classified under the single service category that best fits the substance of the transaction; the more specific category prevails when categories overlap. A provider rendering multiple taxable services requires one registration endorsed for each taxable service and must discharge tax for each separately. The competent Central Excise officer must decide classification on merits; pending issues may be disposed of under these guidelines and past cases need not be reopened.
F.No. 286/137/2002-IT (Inv. II) - 06-01-2003 Income Tax
Order under section 119(2)(a) of IT Act 1961 regarding waiver of interest u/s 158BFA(1)
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Waiver of interest allowed where filing delay caused by seizure or requisition, provided return filed and tax paid.
Administrative authority is given to the Chief Commissioner or Director General to reduce or waive interest where delay in filing is due to seizure or requisition of books, documents, or assets and the delay is not reasonably attributable to the assessee. Relief is conditional on filing the return before completion of assessment and payment of the entire assessed tax except the interest sought to be waived; additional conditions may be imposed.
18/2002 - 06-01-2003 DGFT
SUGGESTION SCHEME
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Suggestion scheme invites stakeholder proposals for administrative improvement; accepted suggestions will be reviewed at appropriate levels and recognized publicly.
Suggestion scheme invites employees and trade stakeholders to submit proposals by suggestion box or email to the Head of Office; submissions will be examined at the appropriate administrative tier (regional, zonal or headquarters) and, if suitable, implemented, with accepted contributors formally informed and commended.
065 - 06-01-2003 FEMA
Foreign Exchange Management Act, 1999 – Advance Remittances for Services to be Rendered
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Advance remittances for services: authorised dealers may permit higher payments subject to overseas bank guarantees and repatriation compliance.
Authorised dealers may allow advance remittances for admissible current account imports of services up to an increased threshold without prior central approval. For advance amounts exceeding that threshold, a bank guarantee from a bank of international repute or an authorised dealer guarantee backed by an overseas counter guarantee must be obtained, and dealers must ensure contractual performance by the beneficiary or secure repatriation of the advance.
SMD/DBA-II/Cir-01/178/03 - 03-01-2003 SEBI
Time frame for payment of atleast 50% of the principal fees payable by stock brokers
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Broker fee compliance: transitional partial-payment concession ends and members must remit fees under turnover-based rules.
Brokers were permitted, under a transitional concession, to remit at least 50% payment facility of principal fees payable on turnover for cash market activity and execute an undertaking to pay the balance with interest within a deferred period; exchanges must inform members that this concession will terminate after the stated deadline and that fees must be remitted in conformity with the Stock Broker Regulations.
688/04/2003 - 03-01-2003 Central Excise
Hon’ble Supreme Court’s judgment in the case of CCE, Bombay vs M/s Maharashtra Fur Fabric Ltd reported in 2002(145)ELT 287(SC).
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Exemption exclusion for processed knitted fabrics: processes akin to tentering deprive such fabrics of the notification benefit.
The proviso to the notification precludes nil rate exemption for knitted or crocheted manmade textile fabrics subjected to listed finishing operations or to "any other process"; applying the ejusdem generis rule, the term "any other process" must be read in the same sense as the specified processes, so processes akin to tentering fall within the proviso and bar the benefit of the notification.
687/03/2003 - 03-01-2003 Central Excise
Payment of rebate amount of the duty paid from Cenvat credit account in cash-reg.
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Refund of duty paid through Cenvat credit accounts must be made in cash, not retained as credit balances.
Reaffirms that rebate or refund of duty paid on exported goods from Cenvat/Modvat actual or deemed credit accounts must be refunded in cash and that the sanctioning authority has no discretion to deny cash refund or convert it into credit balances; field formations are to inform trade and implement this position.
56 (RE-02) - 03-01-2003 DGFT
Amendments/ Corrections in the Schedule of DEPB Rates
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Amendments to DEPB rates alter export entitlement rates and value caps for multiple product groups and entries.
Amendments to the DEPB rates schedule revise DEPB rates and associated value caps for specified export products across Product Groups including Engineering, Chemicals, Textiles, Sports Goods and Miscellaneous, through additions, corrections and deletions; listed corrections and referenced earlier amendments are stated to come into effect from 1.4.2002.

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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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Acts Income Tax
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