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Circulars
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CIR/CFD/DIL/2/2013 - 03-01-2013 SEBI
Clarification on Clause 36 of the Equity Listing Agreement
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Price sensitive information must be disclosed to stock exchanges first to prevent selective disclosures to trade bodies and false markets.
Under Clause 36 of the Listing Agreement, all events or material information that could affect company performance or be price sensitive must be disclosed to stock exchanges immediately and before disclosure to other parties; the circular addresses instances of companies sharing monthly sales/production figures with trade bodies without informing exchanges and directs exchanges to ensure compliance and provide or request further information as needed.
12 (RE-2012)/2009-14 - 03-01-2013 DGFT
Clarification regarding export of cotton through Wagah border.
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Revalidation of export authorizations allows cotton exporters to obtain a one-time extension or penalty-free surrender.
Holders of Registration Certificates (RC) for cotton exports to Pakistan may obtain a one-time extension of RC validity for up to thirty days or surrender un-utilized or partially utilized RCs without penalty, provided the request for revalidation or surrender is made to the concerned Regional Authority within the RC validity period; Regional Authorities must report weekly to Headquarters the numbers and quantities of RCs revalidated and surrendered.
11 (RE-2012)/2009-14 - 03-01-2013 DGFT
Withdrawal of provision for drawing of export samples of basmati rice for variety identification purposes.
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Withdrawal of mandatory basmati rice export sampling removes requirement for customs-drawn variety testing, ending designated testing centre obligation.
The circular withdraws prior instructions requiring customs to draw samples of basmati (including PUSA 1121) for variety identification and rescinds designation of authorised testing centres. With immediate effect, the procedural obligation on customs and exporters to facilitate sampling and specified centre analysis for variety identification is removed as an amendment to the earlier policy circulars.
Notice NO. 01/2013-S.T - 02-01-2013 Service Tax
Restoration of service specific accounting codes for payment of Service Tax-
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Service tax accounting codes restored; taxpayers must select appropriate service descriptions or amend registrations online in ACES.
The notice restores service-specific accounting codes for payment of service tax and directs that registrations under the positive list remain valid; new taxpayers must select relevant descriptions from the 120-item Annexure. Taxpayers registered as "OTHER THAN THE NEGATIVE LIST" should file an online amendment in ACES to opt for appropriate description(s); pending ST-1 amendments listing "all taxable services" may not require change and field officers should guide taxpayers. DG Systems will display the 120 descriptions and corresponding accounting codes in Form ST-1 and ST-2.
CIR/CFD/DIL/1/2013 - 02-01-2013 SEBI
Application Supported by Blocked Amount (ASBA) facility in public/ rights issue
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ASBA facility requirements: banks must use a separate demarcated account with another SCSB for self applications.
Banks applying on their own account through ASBA must not use an account held with themselves; SCSBs must maintain a separate account in their own name with another registered SCSB exclusively for ASBA public-issue applications, with clearly demarcated funds. Other circular provisions remain unchanged and the clarification is immediately applicable under the regulator's statutory powers.
68 - 02-01-2013 FEMA
Know Your Customer (KYC) norms/Anti-Money Laundering (AML) standards / Combating the Financing of Terrorism (CFT) Obligation of Authorised Persons under Prevention of Money Laundering Act, (PMLA), 2002, as amended by Prevention of Money Laundering (Amendment) Act, 2009 Money changing activities
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KYC address verification eased: identity document with matching address accepted as proof of identity and address for money changing.
Where the address on a prospective customer's identity document matches the customer's declared current address, the document may serve as proof of both identity and address; otherwise a separate proof of address must be obtained. The instruction eases customer compliance, leaves other KYC/AML requirements unchanged, applies to agents and franchisees with franchisers responsible for their compliance, and requires Principal Officer acknowledgement.
67 - 02-01-2013 FEMA
Know Your Customer (KYC) norms/Anti-Money Laundering (AML) standards/Combating the Financing of Terrorism (CFT)/Obligation of Authorised Persons under Prevention of Money Laundering Act, (PMLA), 2002, as amended by Prevention of Money Laundering (Amendment) Act, 2009.
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Know Your Customer norms allow an identity document to serve as both ID and address proof for money transfers when addresses match.
Where the identity document submitted by a prospective customer under the Money Transfer Service Scheme shows the same address as the customer's declared current address, that document may be accepted as proof of both identity and address; if the address differs, a separate proof of address must be obtained. These instructions supplement existing KYC/AML/CFT requirements, apply equally to Sub Agents with Indian Agents responsible for compliance, and require Principal Officer acknowledgment of the circular.
44 (RE 2012)/2009-2014 - 02-01-2013 DGFT
Inclusion of Chapter Offices of FIEO in Appendix-2 of Handbook of Procedures Vol.1.
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Inclusion of FIEO Chapter Offices under Foreign Trade Policy expands recognized chapter listings and contact points.
The Director General of Foreign Trade has notified the inclusion of the Rajasthan, Kerala and Jharkhand Chapter Offices of the Federation of Indian Export Organizations in Column 4 of Sl. No. 12 of Appendix-2 of the Handbook of Procedures, Volume 1, thereby updating the official roster of recognized chapter offices and their contact details for administrative and procedural use under the Handbook.
43 (RE: 2012)/2009-2014 - 02-01-2013 DGFT
Modification of SIONs at Sl No.C-1188,1206,1207,1208,1209,1314,1702 and 1971
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Uniform allowance of unwrought silver as permissible import input standardises acceptable silver forms for specified export items.
Amendment harmonises import-item descriptions in specified SIONs to permit unwrought silver of purity 99.9% and above, silver ingots and silver bullion of equivalent purity (and where listed, scrap/used targets or discs) as acceptable inputs for the named export products, without changing export item descriptions or quantities or other input specifications.
Practice Note, - 01-01-2013 Income Tax
Appellate Tribunal - Procedure of - Practice note for hearing appeals & Applications fixed before ITAT Allahabad Bench, Allahabad
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Video conferencing hearings permitted for tax appeals enabling remote E Bench proceedings with specified notice, filing and record requirements.
Hearing of income tax appeals may be conducted by video conferencing (E Court) with Members nominated to sit at E Benches; the Original Bench (OB) remains the bench of record and the remote forum is the E Bench (EB). Notices will specify OB and EB and enclose a registry note; parties may opt out within one week by prescribed intimation. Files are duplicated and sent to EB with a copy retained at OB; paper books must be filed in advance, loose documents are not permitted without bench permission, Bench Clerks will make simultaneous order entries, and orders signed by Members will be uploaded the same day.
CIR/IMD/FIIC/1/2013 - 01-01-2013 SEBI
Debt Allocation Mechanism for FII
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Debt re-investment cap: annual reinvestment limited to half of prior year-end debt holdings, with transitional relief for new entrants.
SEBI prescribes a uniform mechanism for FII debt re-investment: FIIs holding debt as of the prior December 31 follow the November 07, 2012 rule permitting annual reinvestment up to fifty percent of prior year-end debt holdings; FIIs that acquired debt limits after January 03, 2012 are granted a cumulative reinvestment facility for calendar year 2013 equal to fifty percent of their maximum debt holding during 2013. Reinvestment periods remain five working days for Government Debt and fifteen working days for Corporate Debt.
967/01/2013 – CX - 01-01-2013 Central Excise
Recovery of confirmed demand during pendency of stay application- regarding
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Recovery of confirmed demand: directions permit recovery despite appeals unless a stay is granted, with specified timelines.
The circular rescinds prior instructions and sets a uniform scheme for initiating recovery of confirmed excise demands by reference to appeal stage and stay status: recovery after statutory appeal periods when no appeal is filed; recovery on filing of appeals without stay in specified forums; recovery 30 days after filing where a stay application accompanies the appeal if no stay is granted or upon disposal of the stay petition in accordance with stay conditions; immediate recovery where appellate or court orders confirm demand and no stay operates. Prior contrary guidance is superseded.
66 - 01-01-2013 FEMA
Export of Goods and Services – Simplification and Revision of Softex Procedure at SEZs
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Softex procedure revision allows eligible software exporters to submit consolidated electronic statements under revised compliance rules.
The revised Softex procedure, extended with immediate effect to SEZs, EPZs, 100% EOUs and DTAs, aligns these units with the earlier STPI process and allows exporters meeting specified turnover or filing-volume eligibility to submit consolidated export declarations in prescribed excel formats (Annexures A & B). Authorised Dealer Banks are to inform constituents; the directions are issued under the Foreign Exchange Management Act and do not affect other statutory permissions.
167/2 /2013 - ST - 01-01-2013 Service Tax
Regarding Service tax on services by way of transportation of goods by rail/vessel – transportation of milk
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Transportation of milk: classified as foodstuff, thus covered by exemption for rail and vessel transport services.
The term foodstuff in Notification No.25/2012 ST includes milk; therefore transportation of milk by rail or vessel from one place in India to another is covered by that Notification, and field formations and taxpayers should be informed accordingly.
166/1/2013 -ST - 01-01-2013 Service Tax
Clarification in respect of notices/ reminder letters issued for life insurance policies - regarding.
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Point of taxation clarified: reminder letters for life insurance renewals do not attract service tax unless an invoice is issued.
Reminder notices or letters sent to policyholders for renewal premiums do not constitute invoices and do not create a point of taxation; the tax point is governed by the Point of Taxation Rules and is determined by the earlier of invoice issuance or receipt of payment, and if an invoice is issued the point of taxation must be determined accordingly. This clarification applies only to the life insurance sector.
03/2013 - 01-01-2013 Customs
Installation of Close Circuit Television Systems (CCTV) - regarding.
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CCTV requirement in customs areas: mandatory installation and monitoring to prevent unauthorized access by custodians and CCSPs.
Customs directs mandatory installation of Close Circuit Television (CCTV) and video camera systems in designated customs areas as a condition at the time of notification of a customs area and appointment of a custodian or designation of a Customs Cargo Service Provider, requires that video footage be available to Customs for regular monitoring, and mandates that custodians and CCSPs comply within one month with dissemination of the instruction via Public Notices or Standing Orders.
02/2013 - 01-01-2013 Customs
Replacement of Fixed Deposit Receipts (FDRs) furnished in respect of provisional Mega or Ultra Mega Power Projects with Bank Guarantees (BGs) - reg.
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Security substitution: Fixed Deposit Receipts may be replaced by Bank Guarantees, BGs operate from replacement date.
The circular permits importers or project developers to substitute Fixed Deposit Receipts previously furnished as security for provisional mega and ultra-mega power projects with Bank Guarantees; FDRs remain effective until replaced, and any Bank Guarantee will operate from the date of replacement. Chief Commissioners are directed to allow such substitutions and report implementation difficulties to the Ministry.
01/2013 - 01-01-2013 Customs
Classification of Cordless Infrared Devices for the Remote Control – reg.
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Remote control device classification: devices sold with main equipment follow that equipment; standalone devices fall under electrical apparatus heading.
When cordless infrared remote control devices are supplied as part of a retail set with the principal equipment, classification follows the principal device by application of the essential character rule (GRI 3(b)) and GRI 6. When presented separately, classification follows GRI 1 and GRI 6 and the devices are classifiable under the tariff provision for electrical machines and apparatus having individual functions, as supported by the Chapter and Explanatory Notes.
42(RE2012)/2009-14 - 31-12-2012 DGFT
Amendments in the Reward/Incentive Schemes of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A, Appendix 37C and Appendix 37D of Handbook of Procedure (Vol. I).
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Amendments to reward/incentive schemes expand eligible export items, adjust admissible rates and add focus markets under the policy.
Amendments revise the Reward/Incentive Schemes in Appendices 37A, 37C and 37D of the Handbook of Procedures by deleting specified castor oil items, adding multiple agricultural, food, chemical, pharmaceutical, textile, engineering and rubber products into VKGUY and Focus Product Scheme tables with specified admissible or bonus rates, and expanding Market Linked Focus Product and Focus Market listings to include additional product-country pairings and markets, effective for exports made from 01.01.2013.
10/2012 - 31-12-2012 Income Tax
Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
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Restriction on follow-up assessments during election period limits notices for preceding years when searches yield no evidence.
Restriction on issuance of assessment notices for six preceding years applies where searches or requisitions during an election period seize cash or assets but yield no evidence or investigation for earlier years. The investigating officer, with Director General approval, must certify that the search/requisition occurred in a notified constituency or that seized assets are connected to the election process and that no evidence exists for previous years; the certificate is to be communicated to the Commissioner and Assessing Officer, limiting unnecessary proceedings.

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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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