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Circulars
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Verification of Chapter 3 Duty Credit Scrips and EODC from DGFT website
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Verification of duty credit scrips via DGFT website enables electronic checks to speed customs clearance and reduce delays.
Verification of Chapter 3 duty credit scrips and EODCs is to be conducted via the DGFT Mumbai zonal office website, where details of EODCs issued by Western Zone offices and authorizations and duty credit scrips issued by Mumbai are posted, enabling direct electronic verification to reduce time, transaction cost, and delays in customs clearance and bond cancellation.
The Service Tax Voluntary Compliance Encouragement Scheme- Notification of the Service Tax Voluntary Compliance Encouragement Rules, 2013
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Voluntary compliance scheme: form, payment and acknowledgement procedures prescribed, officials designated to process declarations under service tax administration.
Notification prescribes the form and manner of declaration, acknowledgement, manner of payment of tax dues and form of issuing acknowledgement of discharge of tax dues under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, and designates Deputy Commissioners/Assistant Commissioners of Service Tax divisions as the authorities to receive declarations and issue acknowledgements pursuant to Finance Act provisions.
Review of the policy on foreign direct investment in the Multi Brand Retail Trading Sector- amendment of paragraph 6.2.16.5(2) of 'Circular 1 of 2013-Consolidated FDI Policy'
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Foreign direct investment in multi brand retail now permitted in Karnataka under government approval route, effective immediately.
The press note amends paragraph 6.2.16.5 of the Consolidated FDI Policy to add Karnataka to the list of States and Union Territories that have conveyed consent to implement the multi brand retail FDI policy; implementation remains subject to the government approval route and the amendment takes immediate effect.
Speedy Courier Assessment - reg.
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Authorised courier clearance: online real-time publication of customs queries enables AWB-based tracking and facilitation of consignment assessment.
Authorisation is given to a specified list of courier firms to clear consignments at the international airport. Customs will publish, in real time, queries raised during assessment on its website; users may enter an AWB number to view any query. Absence of information indicates no query. The online data is informational only and replies must be submitted through the authorised courier that filed the bill of entry.
Filing of Refund of 4% Additional duty (4% SAD) in pursuance of Notification No. 102/2007-Customs dated 14.09.2007-Filing of Single Refund Claim in a Month as per Circular No.6/2008-Customs dated 28.04.2008.
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Additional Duty refund: single monthly claim required; duplicate monthly refund filings in a month are disallowed under CBEC guidance.
Importers must present a single refund claim per month for Additional Duty levied under the Customs Tariff Act regardless of the number of Bills of Entry processed, and trade must comply with the CBEC Circular limiting refund filings to one claim per importer per month.
Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR
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Special currency basket valuation revised under FEMA; authorised dealer banks must implement the updated rupee valuation for deferred payment protocols.
The circular notifies a revision in the rupee valuation of the Special Currency Basket for Deferred Payment Protocols, effective from June 13, 2013, replacing the earlier value effective June 5, 2013, and directs Authorised Dealer Category I banks to inform their constituents; the directions are issued under FEMA sections 10(4) and 11(1) without prejudice to other legal permissions.
Risk Management and Inter-Bank Dealings- Liberalization of documentation requirements for the resident entities in the Indian Forex Market
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Contracted exposure documentation shifted to annual auditor certification while preserving client undertaking against duplicate use.
AD Category I banks may replace quarterly statutory-auditor certificates with a single annual certificate confirming that, at any time during the year, contracts outstanding with all AD Category I banks did not exceed the value of the underlying exposures; banks must still obtain an undertaking from clients that the contracted exposure has not been used for derivatives with any other AD bank.
Foreign Investment in India – Guidelines for calculation of total foreign investment in Indian companies, transfer of ownership and control of Indian companies and downstream investment by Indian companies
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Total foreign investment calculation rules redefine ownership and control consequences, triggering approval requirements in capped sectors.
Guidelines define total foreign investment by aggregating direct and indirect foreign investment across multilayered Indian company structures, specify ownership (>50% beneficial ownership) and control (majority director appointment) thresholds, treat direct investment as non-resident investment and indirect investment as the foreign-held interest of investing Indian companies (with a 100% subsidiary exception), require government approval in capped sectors for establishment or transfer of ownership/control to non-residents, and impose downstream investment compliance, notification and auditor certification obligations.
CORRIGENDUM - Implementation of Cadre Restructuring in Income Tax Department : Constitution of Sub-committee No. 3 : Restructuring of Directorates
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Cadre restructuring corrigendum: corrected officer names for Sub committee on restructuring of directorates, formalizing implementation process.
Correction to the cadre restructuring implementation: a corrigendum amends Paragraph 4 of the prior office order by rectifying the names of two officers to Smt. Lekha Kumar (87001) and Ms Suniti Srivastava (89012), issued by the HRD Directorate with approval of the competent authority and circulated to the officers and web manager for upload.
Implementation of the Cadre Restructuring of the Income Tax Department – reg.
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Cadre restructuring implementation convenes committees to define terms of reference, plan rollout, and align administrative revenue strategies.
Implementation of the Cadre Restructuring will be advanced via a convened meeting of Cadre Controlling Authorities, Core Committee members and Sub Committee members to familiarise participants with the proposals, define the terms of reference and responsibilities, present the implementation plan, discuss project issues and timelines, and review strategies to align administrative actions with revenue objectives.
Nepal & Bhutan - Transit motor vehicles meant for Nepal & Bhutan to be cleared on trailers not by driving - Procedure modified
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Sealed transport requirement for transit motor vehicles: self-powered clearance permitted for previously landed vehicles, sealed conveyance mandatory thereafter.
Vehicles landed before the specified cutoff were authorized to proceed to Nepal under their own power in relaxation of the Protocol provision, effective immediately. Vehicles landing after the cutoff must be transported only in sealed conveyances-railway wagons, marine containers, pilfer-proof container trucks, or other trucks capable of being sealed-to prevent visible tampering, with the choice of sealed mode at the importer's option.
Regarding file audit report in Form-AR-1
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Audit report filing requirement: large dealers must submit Form AR-I and face scheduled audit assignment after the filing deadline.
A statutory audit filing regime requires registered dealers meeting the specified gross turnover threshold to furnish an audit report in Form AR-I within the prescribed post-year-end period. The requirement applies to dealers whose turnover exceeded the threshold in the relevant year or any subsequent year, excludes dealers dealing exclusively in First Schedule commodities and wholly export dealers, and must be filed in duplicate within the time limit set by the notification.
Implementation of the approved Restructuring of the Income Tax Department
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Cadre restructuring expands assessment capacity and regrades senior tax posts to strengthen tax administration and advocacy.
The Cadre Restructuring creates 20,751 additional posts, increases Assessment Units by 1,080, and adds one Assessing Officer per Range, while establishing 114 Special Ranges and reserves for deployment. Senior posts are re graded into Apex and HAG+ scales with re designations; Directorates will be reorganised functionally and merged cadres instituted (except EDP). Appellate and advocacy capacity is expanded with dedicated CIT(Appeals) posts and litigation support; specialist and support cadres (EDP, OL, PS, AO, ITO) are substantially augmented. Implementation is to be phased under CBDT committees with regional implementation structures and standardized data collection.
Implementation of Cadre Restructuring in the Income Tax Department : Constitution of Sub-committee No.7: Infrastructure Requirements
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Infrastructure requirements for cadre restructuring to assess gaps and recommend interim and long term office arrangements.
A Sub-committee on Infrastructure Requirements is constituted to assess existing infrastructure and gaps arising from the creation of additional posts and units, recommend interim and long term arrangements aligned with location and phasing of posts and offices, identify supporting office infrastructure, and prepare an implementation plan with schedule and financial implications. The Sub-committee may form Working Groups, coordinate with CCIT CCA/DGIT regions, obtain stakeholder inputs, co opt specialists, use electronic communications, and will be supported by the Directorate of HRD as its Secretariat. Interim and periodic reports must be submitted to the Core Committee for submission to the Board.
Implementation of Cadre Restructuring proposals Income Tax Department : Constitution of Sub-committee No.5 : IRS Recruitment Rules
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Cadre restructuring: Sub-committee formed to revise IRS recruitment rules and deliver time bound recommendations.
A Sub-committee is constituted to revise and consolidate IRS Recruitment Rules to align with Cadre Restructuring, recommend rules for new scales/posts, assist in expediting amendments, create Working Groups and co-opt members as needed, coordinate with DGIT/CCIT CCA and implementation committees, submit an interim methodology report within two weeks and complete its work within three months, with the Directorate of HRD at New Delhi acting as Secretariat to provide coordination, data and specialist inputs.
Implementation of Cadre Restructuring in Income Tax Department : Constitution of Sub-committee No.6 : Recruitment Rules for Group B & C Cadres
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Cadre restructuring: Sub committee to revise Recruitment Rules for Group B/C, examine post mergers, and report within set timeframe.
A Sub committee is constituted to implement Cadre Restructuring by reviewing and recommending amendments to Recruitment Rules for Group B and C cadres, including examination of post mergers and promotion channel changes, addressing regional recruitment/promotion problems, forming Working Groups, co opting specialists, and submitting an Interim Report within two weeks and a final report within a three month timeframe through the Core Committee to the Board.
Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No.4: Recruitment of Group B & C Cadres and Training Needs
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Cadre restructuring implementation: Sub-committee established to manage Group B/C recruitment, training and vacancy filling, reporting to Core Committee.
A Sub-committee is constituted to implement Cadre Restructuring for the Income-tax Department, tasked with overseeing direct recruitment to Group B and C posts, preparing and implementing a training plan for new recruits in consultation with training institutions, and recommending methodology and timeframes for filling promotion-quota vacancies. The Chairman may form Working Groups, co-opt members, coordinate with CCIT CCA/DGIT regions and stakeholders, and conduct primary communications electronically. The Sub-committee must submit an interim report within two weeks, complete work within three months, and submit reports to the Core Committee; the Directorate of HRD will provide secretariat and support.
Implementation of Cadre Restructuring in Income Tax Department : Constitution of Sub-committee No.3: Restructuring of Directorates
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Cadre restructuring implementation directs formation of Sub committee to restructure directorates and recommend staffing and seniority changes.
A Sub committee on Restructuring of Directorates is constituted to implement cadre restructuring by recommending establishment of new directorates, allocation of posts and manpower, and inter se seniority arrangements after cadre mergers. Chaired by a senior officer with Addl DIT HRD as Member Secretary, the Sub committee may form Working Groups, obtain inputs from DGsIT and stakeholders, coordinate with CCIT/CCA Implementation Committees, and use electronic means for communication. It must submit an interim methodology report within two weeks, provide periodic status reports, and complete its work within three months, with HRD Directorate acting as Secretariat.
Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No. 2: DPCs
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Cadre restructuring DPCs: sub committee established to expedite promotions, vacancy analysis and time bound reporting and clearances.
A Sub committee on Departmental Promotion Committees (DPCs) is constituted to implement cadre restructuring, with specified chair, members and a DDIT HRD Member Secretary. Its responsibilities include ensuring early DPCs, vacancy analysis, panel preparation, obtaining clearances, completion of ACRs/APARs, scheduling and follow up of DPC dates, and coordination with CCIT CCAs. The Chairman may form Working Groups for specific grade promotions, co opt members, and use electronic communications. Directorate of HRD, New Delhi will serve as Secretariat. The Sub committee must submit an interim report within two weeks and complete its work within three months, reporting via the Core Committee to the Board.
Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No.1: Jurisdiction & Deployment of Posts
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Cadre Restructuring: Sub-committee to recommend jurisdiction and deployment of posts and deliver time-bound reports.
Sub-committee No.1 on Jurisdiction and Deployment of Posts shall recommend office locations, jurisdictional boundaries and deployment of additional posts to balance operational requirements, minimise displacement, maximise taxpayer and staff convenience, and consider revenue potential; it may form Working Groups, coordinate with CCIT CCA/DGIT and stakeholders, prepare an Interim Report within two weeks on methodology and timetable, submit periodic status reports, and complete its work within the prescribed three month timeframe with Directorate of HRD functioning as Secretariat.

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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