Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Guarantee details from non-resident entities reporting return abolished, effective quarter ending June 2022; Master Directions amended</h1> The circular discontinues the return titled 'Details of guarantee availed and invoked from non-resident entities' required under reporting obligations under FEMA, and directs corresponding amendments to the Master Direction provisions on External Commercial Borrowings, Trade Credits and Structured Obligations and the Master Direction on Reporting under FEMA; RBI instructs AD Category I banks to notify constituents. The operative effect is that the specified return is abolished with effect from the quarter ending June 2022, and related Master Directions will be amended to remove the reporting requirement.
TaxTMI 
TaxTMI 
