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Circulars
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Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs.
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Export permission through ICDs for specified leather categories now includes ICD Kheda under existing sampling and testing regime.
Export of Finished Leather, Wet Blue and EI Tanned Leather is permitted through the ICD at Kheda using CLRI Ahmedabad's sampling, testing and certification facilities on a call basis, with procedures for drawal of samples and certification to continue as notified in the earlier Public Notice.
24x7 Customs clearance for specified imports
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Round-the-clock customs clearance extended to Krishnapatnam port, enabling facilitated bills of entry and specified export clearances.
The Board extended 24x7 Customs clearance to Krishnapatnam Sea Port for imports via facilitated Bills of Entry and exports comprising factory stuffed containers and goods under free Shipping Bills, and directed Chief Commissioners to deploy sufficient officers on a continuous basis, issue Public Notices or Standing Orders, widely publicize the measure, and report any difficulties to the Board.
Constitution of Public Grievance Committee for the Organized Sector and Small Seale industry for the year 2015-16 and 2016-17
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Public Grievance Committee constituted to address trade grievances and hold quarterly meetings with nominated member attendance.
Constitution of the Public Grievance Committee is announced with the Commissioner of Central Excise as ex officio Chairperson and the Additional Commissioner (Tech.) as Secretary. Only nominated members may attend; non members may be invited for specific issues. The committee will ordinarily meet quarterly at places decided by the Chairperson, with dates and times communicated in advance and displayed on the official website. Trade Associations and committee members are requested to publicize the notice among their constituents.
Enlistment under Appendix 2E - Agencies Authorized to issue Certificate of Origin - (Non-Preferential)
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Certificate of Origin authorization: Indian Industries Association branch authorized to issue non preferential certificates and enlisted under FTP appendix.
Authorization under paragraph 2.04 of the Foreign Trade Policy enlists the Indian Industries Association's New Delhi branch in Appendix 2E as an agency authorized to issue Certificate of Origin (Non Preferential), enabling that branch to lawfully issue non preferential certificates for exporters and be recorded in the FTP's list of issuing agencies.
Introduction of Para 2.14(A) in the Handbook of Procedure (2015-20)
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Change of IEC address with jurisdictional shift requires application to new RA, file transfer from old RA and amendment enabling benefits.
Where an IEC holder changes its Branch, Head or Registered Office causing a shift of the jurisdictional RA, the applicant must apply to the new RA and send a copy of that request with application details to the old RA. The old RA will transfer the IEC file to the new RA, which will amend the IEC based on the transferred file and fresh documents; the new RA shall enable the person at the new address to perform functions and apply for benefits under the Foreign Trade Policy.
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments
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Track and Trace compliance for pharmaceutical exports requires GS1 barcoding and central portal data upload, subject to limited exemptions.
Manufacturers and exporters must apply GS1-standard barcoding on secondary and tertiary packaging and upload prescribed packaging data to the central portal before release. Primary pack barcoding is temporarily exempted, but human-readable details are required. Manufacturers must maintain a Parent-Child Relationship across packaging levels and upload that data, subject to phased exemptions for all manufacturers and extended relief for SSI manufacturers; consignments manufactured before exemption cut-offs are exempt from upload. Liability for data accuracy and timely upload lies with the manufacturer or exporter, and importer-mandated requirements may permit alternate compliance with prior approval.
Public Notice to invite to “Indirect Tax Ombudsman Guidelines, 2011″
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Indirect Tax Ombudsman complaints process enables resolution of customs and excise grievances through mediation or enforceable awards.
Notice sets out that the Indirect Tax Ombudsman will receive written complaints after the complainant first approaches the departmental Grievance Cell or a superior and either receives no reply within one month or is dissatisfied with the response. Complaints must state facts and relief sought and may be signed by an authorised representative. The Ombudsman may settle matters by conciliation, mediation or by passing an award; proceedings are summary, not bound by formal evidence rules, and confidentiality is maintained subject to natural justice.
Request for identifying the necessary infrastructural requirements to facilitate the roll out of the Investigation and Search & Survey Modules of the Income Tax Business Application (ITBA)
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Infrastructure requirements for ITBA modules must be assessed and reported to enable timely rollout and provisioning.
Identification of infrastructural pre-requisites is required for rollout of the Investigation and Search & Survey Modules of the ITBA, including network nodes, RSA tokens, bandwidth augmentation, and desktops and printers meeting minimum configuration. Units must assess requirements for officers and inspectors, report network node and RSA token needs to the Additional Director General (Systems)-4 by the specified date, and capture details using a dedicated ITD application screen accessible to CslT (CO) with a hard copy submission through CIT (CO) to ADG (S)-4.
To streamline the Boarding procedure
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Boarding procedure streamlining requires pre-notification, document readiness, authentic feedback, and boarding officer endorsement.
The notice requires steamer agents to give advance berthing notice and prepare requisite documents for Boarding Officer scrutiny, mandates use of a revised feedback form with genuine responses from the vessel Master, and directs Boarding Officers to endorse commencement approval on the hard copy Shipping Journal/Arrival Report immediately after boarding.
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Kollam Sea Port (INKUK1), Pallithottam P.O, Kollam, Kerala -691006
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Customs EDI System enables electronic filing and automated processing of import/export declarations and integrated bond management.
The public notice mandates use of ICES 1.5 and ICEGATE for electronic filing of Bills of Entry, Shipping Bills and manifests at Kollam Port; requires prior registration of IE Codes, Brokers, Shipping Agents and DGFT licences; enforces standardized currency, country, port and unit codes; and provides for automated validation, duty computation, assignment to appraising groups, query/response workflow and integrated bond and licence ledger management for assessment, transit/transhipment processing and re crediting.
Official Twitter account of the Income Tax India
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Official departmental social media communication expands external outreach through an official Twitter account for press releases and notices.
The Department of Income Tax has launched an official Twitter account and extended external communication to social media platforms to disseminate press releases, public notices, advertisements and related information, supported by a dedicated email contact for social media correspondence.
Green Channel facility for Cruise Tourism passengers
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Green Channel facility for cruise passengers permits Indian nationals to travel between Indian ports on foreign cruise vessels.
Green Channel facility is authorised for international cruise passengers disembarking for tourism, allowing expedited customs processing. A cabotage relaxation permits foreign-flag cruise vessels to call at multiple Indian ports and to transport Indian nationals between Indian ports on domestic legs for tourism; customs and port authorities must implement these allowances and report implementation difficulties to the Board.
System Alert for monitoring realization of Exporter Proceeds in EDI– reg.
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Bank Realisation Certificate compliance required for exporters; failure may prompt administrative action and drawback recovery measures.
Exporters must submit Bank Realisation Certificates or negative statements for specified drawback EDI shipping bills to the Deputy Commissioner of Customs (Export), ICD Mulund, Mumbai, in accordance with the BRC module and prior Board instructions. Failure to furnish these documents within the prescribed short period will attract administrative action and initiation of recovery proceedings under the Customs statutory and Drawback Rules, with recovery of drawback amounts effected in terms of those rules.
Containers stuffed under Central excise supervision
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Seal type A: enter seal type on the EDI shipping bill to avoid RMS re examination of supervised containers.
Containers under Central Excise supervision should have seal type A entered when filing the EDI shipping bill so RMS will generally not select them for re examination. Annexure C itself cannot be filed at EDI shipping bill submission, but the seal type contained in Annexure C can and should be fed at that time; failure to do so leads to RMS treating such containers as ordinary consignments and may cause de stuffing and re stuffing.
Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court
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Appeal monetary limits: Department must refrain from filing appeals below prescribed thresholds, subject to existing review conditions.
Instruction imposes monetary limits for departmental appeals and directs that appeals below the prescribed thresholds should not be pursued; the rule applies to pending appeals and requires Principal Chief Commissioners and Chief Commissioners to take immediate action for cases falling below the new limits, subject to conditions of the Board's earlier review instructions.
Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court
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Monetary limits on departmental appeals restrict filing for matters below thresholds, subject to prior instruction conditions.
Monetary limits for filing departmental appeals require administrative officers to stop initiating or continuing appeals below prescribed thresholds; these limits apply to pending cases and immediate action must be taken to identify matters under the new thresholds, subject to the procedural and exception conditions of earlier Board instructions.
Procedures for ensuring compliance with Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 (SECC Regulations) by Listed Stock Exchanges
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Public shareholding compliance requires monitoring, prior approvals and freezing measures to enforce ownership limits for listed exchanges.
Prescribes mechanisms to maintain public shareholding and enforce ownership limits for listed stock exchanges: continuous category-wise disclosure, depository systems to capture and monitor demat holdings of trading members and related parties, daily monitoring and alerting on threshold breaches, prior approval requirements for acquisitions approaching limits, and freezing of voting rights and corporate benefits until divestment through a special exchange window.
Revised Contents of Application-Cum-Bidding Form and Manner of disclosure
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Application cum bidding form standardization: mandated ASBA payment fields, investor identifiers and retail cut off rules in public issue forms.
The circular standardizes the Application Cum Bidding Form and disclosure for ASBA based public issues: A4 booklet format with colored identifiers for resident/non resident forms; eight digit application number; intermediary stamps; applicant details including PAN and a 16 digit depository account field; investor category/status; bid option table with cut off rules limited to retail bidders; ASBA payment fields with bank account and amount blocked; applicant confirmations, signatures and SCSB authorization; and acknowledgement slips reflecting upload and payment blocking.
Master Direction - Miscellaneous (Updated as on May 13, 2026)
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FEMA miscellaneous directions clarify resident foreign assets, joint NRI accounts, deposit crystallisation, and regularisation of declared overseas assets.
Foreign exchange directions under FEMA consolidate miscellaneous instructions for authorised dealers and authorised persons, covering tax-compliance treatment for remittances, use and reinvestment of eligible foreign assets, joint resident accounts with NRI close relatives, treatment of medical payments for NRI relatives, routing of funds raised abroad, information-sharing with the Special Investigation Team, crystallisation of inoperative foreign currency deposits, IFSC transactions, and regularisation of declared foreign assets under the Black Money Act.
Reporting under Foreign Exchange Management Act, 1999 (Updated as on October 01, 2026*)
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Foreign exchange reporting compliance requires authorised persons to file transaction-specific returns, maintain records, and regularise delayed submissions.
Foreign investment reporting is undertaken through the Single Master Form on the FIRMS platform unless otherwise prescribed. Indian entities receiving, expecting to receive, or holding indirect foreign investment must maintain an Entity Master. Foreign direct investment issues are reported in Form FC-GPR, while specified resident and non-resident transfers are reported in Form FC-TRS with applicable know-your-customer and beneficial-owner documentation. Annual foreign liabilities and assets reporting applies to Indian companies receiving foreign direct investment and LLPs receiving capital contribution. Separate forms apply to employee stock options, depository receipts, LLP investments, convertible notes, portfolio investment, downstream investment and investment-vehicle units.

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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