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Circulars
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16/2016 - 09-05-2016 Customs
Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962
Show AI Summary
Identity and use verification required for re export under Customs Act; examination reports must be explicit and separate.
Re export drawback claims must include a separate, self contained examination report on the shipping bill that explicitly addresses the identity of the goods and their use. Vague or cryptic phrases are unacceptable. Each re export case must be decided by the Assistant/Deputy Commissioner in a speaking, reasoned, appealable order to permit Commissioner review and ensure compliance with drawback rules.
13/2016 - 09-05-2016 Income Tax
Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and processing of such returns
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EVC verification allowed to regularize pending unverified income tax returns; processing and final compliance required within prescribed deadline.
Verification is permitted for electronically uploaded returns for Assessment Years 2009 2010 to 2014 2015 that remained incomplete for lack of ITR V by allowing verification through EVC or by receipt of a signed ITR V by speed post; verification must be completed by the prescribed deadline and such returns will be processed and intimated accordingly, with refund interest determined under the applicable refund provision. The relaxation applies only to returns filed within the time allowed under section 139 and does not apply where the Department has taken other statutory measures after declaring a return Non est.
PUBLIC NOTICE No. 39/2016 - 06-05-2016 Customs
Instructions regarding provisions of section 30 and 41 of the Customs Act 1962 for vessels carrying exclusively coastal goods operating from berths used for carving imported goods or export goods
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Coastal manifest requirement applies to vessels at import/export berths, mandating pre-arrival or pre-departure filing.
Sections 30 and 41 apply to exclusively coastal vessels using berths for import/export traffic, and the person in charge or agent must submit a coastal manifest to the proper officer prior to arrival or departure in the prescribed Form specifying vessel identifiers, voyage and port details, an itemised list of packages with shipper/consignee, cargo description, invoice/challan, container/vehicle and seal numbers, weights, ports of discharge, and a certification declaration of accuracy.
Press Note No. 4(2016 Series) - 06-05-2016 FEMA
Policy on foreign investment for Asset Reconstruction Companies-amendment of paragraph 6.2.18.1 of ‘consolidated FDI Policy Circular of 2015’
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Foreign investment liberalisation for Asset Reconstruction Companies permits full automatic foreign equity, subject to SARFAESI Act constraints.
The policy amendment permits up to 100% foreign equity in Asset Reconstruction Companies on the automatic route. ARCs are entities registered under section 3 of the SARFAESI Act. Investment conditions, including sponsor shareholding and investor participation, are governed by the SARFAESI Act and RBI directions; the total holding of any individual FII/FPI remains below ten percent, and FIIs/FPIs may invest in Security Receipts subject to RBI guidelines and applicable limits. The amendment is effective immediately.
F. No.173/237/2016-ITA-I - 06-05-2016 Income Tax
Central Board of Direct Taxes Notified Committee for Purposes of Rule 10VA(4)
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Committee notification under rule 10VA designates income tax officials to oversee international taxation and transfer pricing compliance.
Notification establishes a committee under rule 10VA(4), read with section 9A, to centralise oversight of international taxation and transfer pricing, constituted of designated senior income tax officials from the Mumbai charge, for administrative implementation and circulation to all concerned.
8/2015-2020 - 06-05-2016 DGFT
Amendment in ANF-5A [Application for issue of EPCG Authorisation]; ANF 5B [Application for redemption of EPCG Authorisation]; ANF 5C [Application for Clubbing of EPCG Authorisations] and Appendix 5C [Format of Certificate of CA/ Cost Accountant / CS for redemption of EPCG Authorisation] as contained in the Appendices & Aayat Niryat Forms of FTP 2015-20
Show AI Summary
EPCG Authorisation forms amended to mandate revised application, redemption, clubbing and certification procedures for export obligation compliance.
Immediate amendments notify revised ANF 5A, ANF 5B, ANF 5C and Appendix 5C for the EPCG scheme: ANF 5A prescribes on line application fields and declarations for issuance of EPCG/Post Export EPCG Authorisations including capital goods particulars, duty and EO calculations, and documentation requirements; ANF 5B prescribes redemption/post export duty credit scrip procedures, required export evidence and attestations; Appendix 5C sets out the CA/Cost Accountant/Company Secretary certification and checklist for EO verification; ANF 5C governs clubbing of multiple authorisations and resultant EO aggregation.
39/2016 - 06-05-2016 Customs
Instructions regarding provisions of section 30 and 41 of the Customs Act 1962 for vessels carrying exclusively coastal goods operating from berths used for carrying imported goods or export goods
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Coastal manifest requirement: mandatory pre arrival/pre departure filing with vessel and package details for coastal cargo operations.
The notice mandates that customs provisions apply to vessels carrying exclusively coastal goods from berths used for import or export traffic and requires the person in charge or agent to deliver a coastal manifest prior to arrival or departure in a prescribed form. The form requires vessel/port particulars, detailed package level cargo information including shipper and consignee details, container/vehicle and seal numbers, weights, port of discharge, and a declarant's certification of accuracy; parcel services must supply service provider details in shipper and consignee fields.
02/2016 - 06-05-2016 Customs
Procedure for handing over DAK/Tapals/Correspondence addressed to Air Cargo Complex, Sahar, Mumbai
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DAK/Tapals handling procedure mandates centralized acknowledgement, designated staff posting, register entry and distribution; grievances routed to Tax Payers Service Centre.
The notice mandates that all DAK/Tapals/Correspondence be acknowledged at the DOS/Admn Section and received by three designated STAs/TAs posted at the P&E Section for Export, Import and General Commissionerate matters; each item must be entered in a register, numbered, and distributed to the relevant section. Grievances and taxpayer service correspondences received at Admn are to be forwarded to the Tax Payers Service Centre for action as per the specified office order, and all staff and trade members are directed to comply immediately.
Trade Notice No. 14/AM16 - 05-05-2016 DGFT
Instruction Of CBEC for EODC
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Acceptance of Export Obligation Discharge Certificates: customs must accept DGFT-issued EODCs, only limited verification in specified cases.
Customs must accept Export Obligation Discharge Certificates issued by the trade directorate, limiting detailed verification to a defined minority of cases and investigations, and may not request routine information available in the customs EDI. For EPCG and Advance Authorizations, a copy of the EODC is sent to customs while the original authorization in duplicate is retained by the issuing office, obviating the need for the original at customs.
F. No. 291/23/2013-Dir- (Inv.IV)/205 - 05-05-2016 Income Tax
Data entry of the all pending TEP in the offline utility and re-categorisation of the pending TEPs as on 01-04-2016 based on the usefulness of the TEPs
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Tax Evasion Petition management: only TEPs deemed useful after review to be entered in the offline utility.
Review and re-categorisation of pending Tax Evasion Petitions as on 01-04-2016 must be completed in a time bound manner; only TEPs found useful and having potential for the Investigation Directorate are to be entered into the offline utility, while non-useful TEPs must be closed or forwarded to Assessing Officers per extant instructions. A Revised Standard Operating Procedure for TEP management on the ITBA platform is pending and will be released when the TEP module is ready.
67/2015-16 [(1)/5(R)] - 05-05-2016 FEMA
Foreign Exchange Management (Deposit) Regulations, 2016
Show AI Summary
Non-resident deposit regulation clarifies permitted account types and cross-border repatriation, loan and joint-holding rules for NRIs/PIOs.
These Regulations govern deposits between Indian residents and non-residents, defining key terms and exempt categories, and prescribing permitted non-resident account schemes (NRE, FCNR(B), NRO, SNRR, Escrow) with their eligibility, operational conditions, repatriation rules, loan and joint-holding provisions. They address special arrangements for companies, RRBs and power-of-attorney operations, require RBI approval for deposits outside the Regulations, and provide transitional and notification details.
4/2016 - 05-05-2016 DGFT
Clarification regarding benefit under Incremental Export Incentivisation Scheme (IEIS) notified vide Notification No.27 dated 28th December 2012
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Incremental export incentive cap removal allows full claim processing but requires stringent due diligence by authorities.
RAs shall process IEIS claims without imposing the earlier cap on incremental growth, while applying enhanced scrutiny per Public Notice and policy provisions. Transfer of export performance between IEC holders and certain disclaimer provisions are not admissible. Doubts about authenticity of increments must be referred to investigating agencies and claims finalized after their report. All cases require Head of Office approval and RAs may scrutinize small-value claims where prima facie irregularities exist; no right vests where impropriety or fraud is detected.
13/2016 - 05-05-2016 Customs
Introduction of New Scheme Code 81 for availing DFIA and Brand rate of Drawback in Exports-reg.
Show AI Summary
Scheme Code 81 enables simultaneous use of DFIA and brand rate drawback for exported items in EDI filings.
Introduction of Scheme Code 81 permits exporters to claim both Duty Free Import Authorisation (DFIA) and the brand rate of drawback for the same exported item within a single EDI shipping bill; manual documents are no longer to be accepted for such goods, as the EDI scheme code enables combined entitlement recording.
12/2016 - 05-05-2016 Customs
Clarification on Availability of Benefit under Notification No. 151/94-Cus dated 13.07.1994-Reg.
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Customs duty exemption for aircraft fuel available to all Indian airlines, not confined to the former national carrier.
The Board confirmed that the Customs duty exemption for fuel in aircraft tanks under Notification No. 151/94 Cus is not limited to the erstwhile Indian Airlines and is available to any Indian airline; stakeholders may report difficulties to the issuing office.
SEBI/HO/MRD/DRMNP/CIR/P/2016/54 - 04-05-2016 SEBI
Investment Policy, Liquid Assets for the purpose of Calculation of Net Worth of a Clearing Corporation and Transfer of Profits
Show AI Summary
Investment Policy for clearing corporations prioritizes safety and liquidity; limits mutual fund exposure and prescribes asset eligibility.
The circular mandates an Investment Policy for clearing corporations emphasising safety and low market risk, restricting investments to eligible high-quality fixed deposits, central government securities, and permitted liquid debt mutual funds with a cap on mutual fund exposure; it designates these instruments plus cash and bank balances as Liquid Assets for net worth calculation and prescribes implementation steps for Transfer of Profits into the Core Settlement Guarantee Fund, including refund and shortfall provisions.
7/2015-2020 - 04-05-2016 DGFT
Services Exports from India Scheme (SEIS) –Appendix 3E notified
Show AI Summary
Deemed foreign exchange: specified maritime services paid domestically may be treated as foreign receipts and eligible for SEIS rewards.
Appendix 3E notifies that specified maritime and ancillary services rendered in Customs Notified Areas to foreign liners or procured by foreign entities, when paid domestically, shall be treated as deemed to be received in foreign exchange and thus eligible for rewards under the Services Exports from India Scheme in accordance with paragraph 3.08(c) of the Foreign Trade Policy, subject to the exclusion of vessel related charges for coastal and inland vessels and cargo related charges for coastal movements.
6/2015-2020 - 04-05-2016 DGFT
Merchandise Exports from India Scheme (MEIS)—Amendments in Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B
Show AI Summary
MEIS scheme amendment: numerous HS lines assigned new market designations; landing certificate removed and separate applications required.
Amendments to MEIS Table 2 add market designations against numerous ITC(HS) code lines and adjust reward rates by country group; exporters must file separate applications for exports before and after the notice, and Landing Certificate submission is no longer required for lines that previously required proof of landing.
05/2016 - 04-05-2016 Customs
Standard Operating Procedure (SOP) regarding Boarding & Rummaging of Vessels at Haldia/Kolkata Sea Ports, Budge Budge Jetty and designated anchorage points on the Hoogly River under the jurisdiction of Kolkata Customs Zone-Reg.
Show AI Summary
Boarding and rummaging procedures require shipping agents to notify authorities, assist officers, and enable detention of prohibited goods.
Procedure mandates that designated Superintendents depute Preventive Officers as Boarding Officers for specified ports and anchorages; shipping agents must give advance notice, board with the Boarding Officer and Rummaging Team to assist without obstruction, and make logistical arrangements. Boarding Officers perform statutory duties under the Customs Act and manuals; prohibited, restricted or undeclared goods found during rummaging are detained or seized by Panchanama in the presence of two independent witnesses and the Master, with notification to the Superintendent Rummaging & Discipline.
Trade Notice No. 13/AM16 - 03-05-2016 DGFT
Amendment in Trade Notice No. 12 dated 22/04/2016
Show AI Summary
EDI Helpdesk contact update: revised helpdesk number and designated EDI and departmental contact points are provided.
Amendment revises the EDI Helpdesk Number and E-mail ID, provides the toll free helpdesk number and EDI helpdesk email, and lists designated EDI Section officers with board numbers, extensions, and email addresses. It further identifies senior departmental contacts with direct and board numbers, extensions, and email addresses to be contacted if EDI Section queries remain unresolved.
CFD/DIL3/CIR/P/2016/53 - 03-05-2016 SEBI
Procedure to deal with cases prior to April 01, 2014 involving offer / allotment of securities to more than 49 and up to 200 investors in a financial year
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Certification by company secretary authorised for historic restricted securities offers, providing an alternative compliance route under the prescribed procedure.
The circular permits the certificate required under paragraph 7 of the December 31, 2015 circular for cases prior to April 1, 2014 involving offers or allotments to more than forty nine and up to two hundred persons in a financial year to be provided by an independent peer reviewed practicing Company Secretary in addition to an independent peer reviewed practicing Chartered Accountant; stock exchanges must notify listed entities and disseminate the circular on their websites.

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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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Acts Income Tax
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