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Circulars
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8/2016 - 17-03-2016 Income Tax
Modification of Instruction 9/2006
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Remedial action clarified: accept valid audit objections and restrict appeals where first instance orders are justified.
Modification directs that correct audit objections on fact or law must be accepted and remedial action initiated; officers must initiate remedial measures promptly and complete orders within administrative timeframes. If the PCIT/CIT does not accept an objection, they must record reasons and inform the audit authority, and no remedial action is required. Adverse first appellate orders involving audit objections must be scrutinised and appeals should not be preferred where the order is justified, with reasons recorded for not filing appeal.
7/2016 - 17-03-2016 Customs
Putting of Customs Seals by Customs Officers on import containers-Reg.
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Customs sealing of import containers requires officers to affix One Time Bottle seals before movement to CFS/ICD.
Customs requires officers to affix a One Time Bottle seal on each import container before movement to CFS/ICD and to record the seal number in a separate register and on the EIR copy. Custodians of the CFS/ICD must bear the cost as part of their responsibility for secure transport. The measure is temporary until electronic seal systems like CODEX/Barcoding/RFID e-seals are introduced.
64/2015-2020 - 17-03-2016 DGFT
Standard Input Output Norms under Chemical & Allied Product Group
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Standard Input Output Norms notified for chemical exports, defining input allowances and export product SIONs under trade policy.
Notification of Standard Input Output Norms for specified chemical and allied export products under the Foreign Trade Policy and Handbook of Procedures. The Directorate General of Foreign Trade issues SION entries identifying export items and corresponding input materials and allowed quantities per export unit, to be applied as operative input-output standards for the listed pharmaceutical and injectable products.
51/2016 - 17-03-2016 Customs
Manual debit of Advance Licence
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Advance Authorization debit to be made only via EDI, ending manual debits and enabling Advice Letter procedure.
Manual debiting of Advance Authorization licences is discontinued and debits will be effected only through the EDI system to avoid duplication and clearance delays. For issuance of ARO or invalidation letters by the Regional Authority for domestic sourcing, holders must obtain an Advice Letter from the Group AC/DC, who will update records and issue it the same day; thereafter the holder may apply to the Regional Authority. Officers must re check system debits. This notice supersedes the earlier public notice.
50/2016 - 17-03-2016 Customs
Manual debit of EPCG License -reg.
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Manual debit of EPCG licence discontinued; electronic EDI debit mandatory with Advice Letter route for ARO requests.
Manual debit of EPCG licences will be discontinued and debits will be effected only through the EDI system; officers must verify the electronic debit at the time of out of charge. If a licence holder requires an ARO or invalidation letter for domestic sourcing, the holder must first obtain an Advice Letter from the Group AC/DC specifying intended quantity and value, which will be used to apply to the Regional Authority; Advice Letters are to be processed and issued promptly.
19/2016 - 17-03-2016 Customs
Procedure for Export under claim for Brand Rate under Rule 7 of Drawback Rules
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Brand rate identifier change requires exporters to declare new identifier and tariff item B for provisional customs component drawback.
Exporters claiming brand rate under Rule 7 must declare identifier "9807" followed by the AIR Schedule tariff item number and "B" on shipping bills filed on or after 23.11.2015; Customs will process provisional drawback equal to the Customs component ("B" column rate and cap) subject to AIR conditions and EDI validation. Exporters may thereafter apply to Central Excise for fixation of brand rate; timely complete applications can lead to additional payments or adjustments, while rejections must be accompanied by eligibility details for Customs to finalise claims.
F.NO.287/30/2014-IT (INV.II)-VOL-III - 16-03-2016 Income Tax
Uploading of Information Related to Penny Stock in Respect of Assessees
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Penny stock transactions: uploaded investigation data must inform assessments and consideration of reopening of assessments under tax rules.
Investigation data on manipulated penny stock transactions, including a Kolkata report, has been uploaded to the Individual Transaction Screen via a new 'Penny Stock' button; Assessing Officers and their supervisors must access and consider this information when finalizing assessments and when considering reopening of assessments, with technical support contact provided for access issues.
41/2015-16 - 16-03-2016 VAT - Delhi
Seating and de-sealing of the premises.
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Sealing of premises during VAT surveys permitted for obstruction; de-sealing and resumption allowed subject to statutory safeguards.
Section 60 authorises survey teams to enter premises and seize incriminating documents and goods, and to seal premises when a dealer obstructs or refuses cooperation; de-sealing is permitted only in accordance with the Act and rules. If a survey cannot be completed due to inadequate staff or hours, the team may, with supervisory approval, suspend the search, secure the premises by locking and affixing a seal or mark and, if necessary, post a security guard, and resume the survey the next day from the point it was left.
F. No.A-24012/7/2016-Ad.VI(A) - 15-03-2016 Income Tax
Instruction regarding proceed on leave of the IRS (IT)
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Leave sanction requirement: officers must obtain prior sanction and complete charge handover before proceeding on leave.
Officers shall not proceed on any kind of leave, including Earned Leave, unless the leave is sanctioned in a timely manner and a proper handing over of charge is completed where required; field formations must instruct personnel under their jurisdiction to ensure strict compliance.
CIR/IMD/FPIC/39/2016 - 15-03-2016 SEBI
Investments by FPIs in REITs, InvIts, AIFs and corporate bonds under default
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FPI investment permissions expanded to include REITs, InvITs and Category III AIFs, subject to regulatory conditions.
Permits FPIs to invest in units of REITs, InvITs and Category III AIFs under Regulation 21(1)(n), subject to SEBI terms and a maximum FPI stake in Category III AIFs. Authorises FPIs to acquire NCDs/bonds under default, guided by RBI definitions for amortising bonds; restructured instruments must have a minimum revised maturity of three years. FPIs must disclose offer terms to Debenture Trustees and investments count against the extant corporate debt limit while remaining subject to existing corporate debt rules.
47/2016 - 15-03-2016 Customs
Simplified procedure for the amendments in the Import General Manifest- reg.
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Amendments to Import General Manifest require classification, prescribed documents, and strict approval timeframes for shipping lines.
Procedures require shipping lines to apply on letterhead using the prescribed Annexure A form for amendments to the Import General Manifest, which are categorised as Major or Minor. Minor amendments are to be approved within 24 hours and major within 48 hours unless fraudulent intent or substantial revenue implication triggers adjudication. Specific documentary requirements are specified for consignee name changes, Bill of Lading changes, commodity description amendments, High Seas Sales, transshipment to SEZs/FTWZs, and LCL/HUB SMTP, and the shipping line bears sole responsibility for penalties arising from IGM amendments.
140 - 15-03-2016 Income Tax
Processing of returns filed in FY 2014-15 getting time barred
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Processing of time barred tax returns via online TMS enables resolution of PAN and system impediments while safeguarding tax credit rules.
Two separate online TMS functionalities permit processing of otherwise time barred returns: Online TMS (category 1) for returns with genuine PANs blocked by migration, de duplication, deletion or jurisdictional issues-allowing AOs to process returns outside PAN jurisdiction with online tax credits and later integration into AST; and Online TMS (category 2) for returns with invalid or mismatched PANs-disallowing tax credit integration, preventing refunds, keeping processed data standalone, and requiring the AO to record reasons and pursue PAN correction.
11/2016 - 15-03-2016 Customs
Clarification regarding other person (co-noticees) used in sub-section (2) & sub-section (6) of Section 28 of the Customs Act 1962
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Deemed conclusion of proceedings: payment by primary noticee closes proceedings against co-noticees when no duty demand exists.
Clarification states that the deeming of conclusion under Section 28 occurs only when the person to whom a duty-demanding SCN is issued pays all dues (duty, interest and penalty); other persons means co-noticees against whom no duty demand is made, who benefit from closure only upon such payment by the principal noticee, and the adjudicating authority must issue an order recording closure. The deeming facility covers recovery of erroneous refunds involving duty, interest and/or penalty and excludes seizure or confiscation matters.
10/2016 - 15-03-2016 Customs
Implementing Integrated Declaration under the Indian Customs Single Window
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Integrated Declaration centralizes import-clearance data for single-point electronic submission and online PGA clearances.
The Integrated Declaration centralizes all import-clearance information into the electronic Bill of Entry for single-point submission via ICEGATE, replacing multiple PGA-specific forms and standardized company undertakings, providing a supporting-documents section and enabling digitally signed document capture; it applies to EDI-mode consignments while manual-mode documentary requirements continue to operate.
46/2016 - 14-03-2016 Customs
Ease of doing Business – Formation of dedicated Direct Port Delivery Cell at JNCH- Reg.
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Direct Port Delivery centralizes DPD processing, coordination and enquiries for importers and customs brokers.
A dedicated Direct Port Delivery Cell at the custom house centralizes DPD application processing, correspondence handling, coordination of customs-clearance tasks (including advance IGM filing and amendments, duty payment and scanning), and maintenance of an importer-wise DPD clearance register for daily submission to the supervisory office.
F.NO.275/29/2014-IT(B) - 11-03-2016 Income Tax
Non-deposit of tax deducted at source by the deductor- Recovery of demand against the deductee assessee - U/s 199 of Income Tax Act 1961
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Tax credit mismatch protection: Assessing officers must not recover TDS demands from deductee when deductor failed to deposit.
Assessing officers are directed not to enforce or recover demands against a deductee to the extent tax has been deducted but not deposited by the deductor; Section 205 bars direct demand and coercive enforcement for tax-credit mismatches arising from the deductor's non-payment.
44/2016 - 11-03-2016 Customs
Re-constitution of Permanent Trade Facilitation Committee (PTFC) in Import Commissionerate, JNCH – Reg.
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Reconstitution of Permanent Trade Facilitation Committee expands stakeholder representation to improve customs clearance and ease of doing business.
Announcement reconstitutes the Permanent Trade Facilitation Committee at JNCH to broaden stakeholder representation for improved trade facilitation; it lists current member categories-including customs officials, technical officers, trade associations, terminal and port operators, banks, CFS and warehousing representatives, and regulatory officers-and invites additional trade bodies and stakeholders to submit willingness to participate in monthly PTFC meetings to enable formation of a reconstituted committee.
296/137/2013-CX.9/CPGRAMS-Pt.VI - 11-03-2016 Central Excise
Monitoring of disposal of grievance cases pertaining to CBEC in the meeting of PRAGATI
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Grievance monitoring: maintain weekly feedback, contact complainants, and submit consolidated monthly report to central grievance email.
Chief commissioners/directors general and subordinate commissioners/ADGs must contact complainants telephonically, record weekly feedback in a prescribed format capturing registration, complainant details, nature of grievance and quality of redress, and compile consolidated electronic monthly reports to the central grievance inbox by the tenth of each month with copies to Zonal Members.
1020/8/2016 - 11-03-2016 Central Excise
Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944
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Valuation of imported set top boxes: do not base CVD on Retail Sale Price where no transfer of property or RSP packaging exists.
Where Set Top Boxes imported by a DTH provider are supplied free to consumers without transfer of property, hire-purchase, or instalment payments, the condition for valuing CVD on Retail Sale Price is unmet because Legal Metrology requires an RSP-printed retail package and a sale to an ultimate consumer; therefore CVD should not be levied on the basis of RSP and the Tribunal decision in Bharti Telemedia Ltd. should be followed in identical cases.
09/2016 - 11-03-2016 Customs
Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver
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Classification of wireless microphones now treated under the microphone tariff heading; pending assessments to be finalised accordingly.
Consequent to deletion of tariff line 8525 50 50 in the Finance Bill, 2016, all microphones including wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver are classifiable under tariff item 8518 10 00; pending assessments may be finalised accordingly and difficulties may be reported to the Board.

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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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