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of <h1>Firms in NCLT proceedings must submit export obligation summaries under Para 2.29A of Handbook of Procedure 2015-20.</h1> A new provision, Para 2.29A, has been added to the Handbook of Procedure 2015-20, mandating that firms or companies under National Company Law Tribunal (NCLT) proceedings must submit a summary of their outstanding export obligations and liabilities under Foreign Trade Policy schemes. This includes details of duty saved amounts, applicable interest, penalties, and other dues, along with a statement of input consumption or capital goods procurement, attested by a chartered engineer or accountant. These documents must be submitted to the relevant authorities and NCLT before the proceedings commence, as part of statutory filings.
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