Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Standard operating procedure consequent to commencement of "Document Processing Area" in the central parking plaza and gate automation for export-creation of Buffer Yard in CPP
Show AI Summary
Central Parking Plaza buffer yard operations remove routine permission for missed-vessel containers while retaining hazardous cargo approvals.
Self-sealed export containers that miss their vessel may be retained in the Central Parking Plaza Buffer Yard without Customs permission, removing the ordinary need to shift them to another buffer yard or container freight station. Hazardous-cargo containers may be moved elsewhere only with case-specific permission because hazardous-cargo storage is unavailable at the Central Parking Plaza. Custodians and service providers remain responsible for cargo safety, security, and compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009.
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme -Reg.
Show AI Summary
RoSCTL scrip validity extended and transferee-specific conditions removed, altering scrip usability and ledger operation.
Amendments to RoSCTL remove conditions applicable to transferee-holders of rebate scrips and extend the validity period of electronic duty-credit scrips by substituting a longer term from the date of their generation; the Public Notice conveys these changes to stakeholders, directs reporting of difficulties, and treats the notice as a standing order for departmental officers.
Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)-Reg.
Show AI Summary
RoDTEP amendments extend scrip validity to two years and remove transferee-holder conditions, affecting export duty remission rules.
Amendments to RoDTEP remove conditions related to transferee-holders by deleting specified paragraphs and the phrase "or the transferee," and revise the Electronic Duty Credit Ledger Regulations to extend scrip validity from one year to two years; the public notice directs reporting of difficulties and is to be treated as a standing order for departmental officers.
Requirement of Health Certificate to be accompanied with the Import of certain food consignments - modification of Board Instruction No.18/2022-Customs
Show AI Summary
Health certificate requirement: integrated single food-safety certificate accepted for specified food imports if it contains required attestations.
An integrated/single health certificate is accepted at import clearance for specified food consignments provided it incorporates all food safety attestations and information required by the previously notified format; import clearance should proceed only when the integrated certificate contains the stipulated attestations, and implementation difficulties must be reported to the Board.
Implication of the judgement of the Hon'ble Apex Court in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata
Show AI Summary
Classification of automobile parts: administrative instruction remains valid, applying the court's reasoning only to matching factual matrices.
The Board confirmed that Instruction 01/2022 on classification of automobile parts remains valid, explaining the apex court's decision applies only where the specific facts and circumstances of the goods match those in the case; classification must therefore be determined item-by-item on factual matrix, and implementation difficulties should be reported to the Board.
Standard Operating Procedure (SOP) for Nodal Officer for Monitoring National Company Law Tribunal (NCLT) cases of Import in JNCH, Nhava- Sheva
Show AI Summary
Insolvency case monitoring requires timely revenue claims, updated demand databases, and coordinated representation throughout resolution and liquidation proceedings.
The NCLT/NCLAT Cell must monitor insolvency matters, represent the department before resolution professionals and tribunals, and protect Government revenue. It must check daily insolvency announcements against databases of pending arrears and pending demands, file timely claims, record case details, and ensure revenue claims are reflected in the corporate insolvency resolution process. The Cell must track orders on resolution, liquidation and withdrawal, update records, and submit monthly case lists. Revenue-recovery and Commissionerate units must maintain and share regularly updated arrears and pending-demand databases.
Introduction of Customs Brokers Licensing management System (CBLMS) _ Reg
Show AI Summary
Customs Brokers registration required: create online CBLMS profiles with portal support and helpdesk assistance for migration.
The Commissioner directs existing customs brokers under regulation 7(2) of CBLR 2018 within the Mangaluru Commissionerate to create individual profiles on the centralized CBLMS portal; login credentials will be sent to mobile numbers registered with ICEGATE, a user manual is on the portal, and a centralized Helpdesk (email and phone) is available to assist with onboarding to the online licensing management system.
Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme.
Show AI Summary
Scrip validity extension increases usability of duty-credit scrips and removes transferee-holder conditions under the RoSCTL scheme.
Amendments to the RoSCTL scheme delete certain conditions applicable to the transferee-holder of scrips by removing para 4(2), para 5(5) and the words "or the transferee" in para 6; amendments to the Electronic Duty Credit Ledger Regulations substitute a longer period in Regulations 6(2) and 7(3), thereby extending the validity period of scrips. Authorities are requested to issue public notices and standing orders to notify stakeholders.
Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)
Show AI Summary
RoDTEP amendments remove transferee-specific conditions and extend scrip validity, requiring public notice and standing orders.
Amendments to the RoDTEP principal notification remove transferee-related conditions by deleting paragraph 4(2), paragraph 5(5) and the words "or the transferee" in paragraph 6; separate amendments to the Electronic Duty Credit Ledger Regulations replace "one year" with "two years" in Regulations 6(2) and 7(3), thereby extending the validity period of scrips, and authorities are requested to issue public notices and standing orders.
Classification of goods that undertake lifting and handling functions and have mobility as a function
Show AI Summary
Classification of mobile cranes: guidance hinges on movement under load and mechanical integration determining tariff characterisation.
Guidance distinguishes mobile lifting-and-handling machines for tariff classification by reference to movement under load, location of propelling and control elements, engine arrangement, and the degree of mechanical and functional integration between chassis and working machine. Machines that do not move under load or move only subsidiarily, and that locate propelling/control elements in the working-machine cab, are characterised as cranes; machines that move under load or merely have the working machine mounted on a general-purpose vehicle chassis are characterised as motor vehicles. Outriggers and integrated substructure supporting lifting function are indicative of crane classification.
Anonymised Escalation Mechanism under Faceless Assessment
Show AI Summary
Anonymised escalation mechanism enables grievance monitoring for delayed Bill of Entry assessment while preserving assessing officer and location anonymity.
Faceless Assessment introduces an Anonymised Escalation Mechanism on ICEGATE for importers and Customs Brokers to register grievances concerning delayed assessment of Bills of Entry. Tickets are routed in ICES to VDN officers where assessment is pending at a Faceless Assessment Group port and to ADN officers where it is pending at the port of import. The ticket follows the Bill of Entry upon transfer between these locations. Following assessment completion, ICES closes the ticket and reflects its closed status on the ICEGATE grievance dashboard.
Transhipment through India of containerized export cargo of Bangladesh destined for third countries using Riverine and Land routes
Show AI Summary
Transhipment via riverine-rail routes enables Bangladesh FCL exports through India under mandatory registration, bonding and e-seal tracking.
Transhipment of Bangladesh's containerized exports is allowed via Hemnagar into India by barge to Kolkata/Haldia and then by rail to Nhava Sheva/Mundra for export; restricted to FCL containers and excluding prohibited/security sensitive goods. An authorised carrier must register, furnish a bond equivalent to twice the value of goods, provide three working days' advance intimation, file a quadruplicate Bill of Transhipment with declared OTLs, supply loading plans, and ensure cargo security using OTLs, RFID tarpaulin seals and ECTS tracking, with Customs checks and electronic transmission of BoT and monitoring at each stage.
Amendment in Export Policy of broken rice against ITC (HS) Code 1006 4000
Show AI Summary
Export prohibition on broken rice restricts exports, allowing only consignments loaded or registered before the policy change.
Export policy for broken rice under ITC (HS) code 1006 40 00 is amended from Free to Prohibited, with the transitional arrangement in Para 1.05 excluded. A short exception permits export of consignments that were loaded, had shipping bills filed with vessels berthed/anchored and rotation numbers allocated, or were handed to Customs and registered prior to the notification, subject to port authority confirmation where applicable.
Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 notified vide Notification 74/2022 dated 9th September, 2022
Show AI Summary
Concessional import duty rules broadened to cover specified end use, allow limited utilisation extensions, and revise guarantee norms.
The 2022 IGCR Rules broaden IGCR coverage while retaining core procedures: where utilisation time is unspecified six months applies, with a one time three month extension possible for reasons beyond the importer's control; mandatory intimation, IIN generation, bond submission, record maintenance and monthly statement filing continue, and a new online confirmation form allows immediate bond re credit by the jurisdictional AC/DC prior to the monthly statement.
Clarification regarding FSSAI's requirement of AGMARK certification in case of imported food products
Show AI Summary
AGMARK certification requirement suspended for imported food consignments pending further orders, altering import compliance obligations.
The AGMARK certification requirement for imported food consignments is placed in abeyance pending further orders, following FSSAI's advisory that the Directorate of Marketing and Inspection does not issue overseas certification under the Agricultural Produce (Grading and Marking) Act. The Board has modified its earlier Instruction No. 12/2020 to reflect this temporary suspension and instructs that implementation issues be reported to the Board.
Customs procedure for export of cargo in closed containers from ICDs to Bangladesh using inland waterways
Show AI Summary
Closed-container inland-waterway exports: ICD-cleared containers to Bangladesh require e-seals, ECTS tracking and port transshipment controls.
Export containers cleared at ICDs may be moved to Bangladesh via inland waterways in two legs: first from ICD to Kolkata/Haldia by road or rail after grant of the Let Export Order, with containers sealed using RFID e seals declared in the Shipping Bill and LEO issued under EDI/RMS; second, verification of e seals at the gateway port, submission of a container placement plan, loading onto barge/vessel with tarpaulin and ECTS monitoring where feasible, transmission of seal and placement data to LCS Hemnagar, re verification at Hemnagar, and final border crossing report enabling EGM reconciliation and discharge of the transshipment bond.
Disposal of gold—Clarification on Instruction No. 27/2021-Customs dated 03.12.2021
Show AI Summary
Disposal of seized gold: clarified valuation, quarterly transfer cycle, minimum handover threshold, and inclusion of pure gold jewellery.
This Instruction modifies Instruction No.27/2021-Customs to require recording gold purity at seizure, entering tariff value or an average market price in the stock register at handover to the processor, and using tariff value for refunds where seizure occurred in a customs area or average market price where it did not; the average market price is to be approved by the Joint Pricing Committee. It prescribes a quarterly schedule for certification, intimation, handover, delivery and realisation, sets a minimum accumulation threshold before intimating the processor with an exception for the final quarter, expands the procedure to 24-carat jewellery, and revises zone-to-mint mappings.
Instruction regarding inclusion of Bamboo sticks (less than 6mm thickness) in the list of processed items that do not require Plant Quarantine Clearance
Show AI Summary
Plant quarantine exemption: bamboo sticks under 6mm excluded from PQ clearance for processed items list.
The Department of Agriculture & Farmers Welfare approved inclusion of bamboo sticks less than 6 mm thickness in the list of processed plant items exempt from Plant Quarantine Clearance; the Ministry of Finance (CBIC) instructed customs and preventive formations to sensitize officers, implement the revised Annexure of exempted processed items, and report any difficulties in operationalising the change to the Board.
Amendment in Export Policy of Items under HS Code 1101
Show AI Summary
Export prohibition on wheat and meslin flour products now restricts exports except by government permission and quality certification.
Export policy for HS Code 1101 items is amended: Wheat or Meslin Flour and specified wheat-flour products are no longer exempt and their export status is changed from Free to Prohibited. Transitional arrangements under Para 1.05 of the Foreign Trade Policy do not apply. Exports remain possible only by Government of India permission to meet food-security requests of other countries and, where allowed, require Inter-Ministerial Committee approval and Quality Certificate issuance by the Export Inspection Council or its authorized agencies.
Faceless Assessment – Standard Examination Orders through RMS - Phase 1, Part 1
Show AI Summary
System generated examination orders for faceless assessment standardize container and item level inspections and limit discretionary additions.
RMS will centrally generate consolidated, standardized examination orders for each risk selected Bill of Entry, specifying selected containers, designated container areas/parts, percentage or item level instructions, and additional examination directives. Assessing officers may view and, only in exceptional cases with approval, supplement these pre populated orders; shed/examining officers must follow RMS instructions, record any approved deviations in the system, and coordinate with Container Scanning Division instructions where applicable.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Faceless Assessment - Anonymized Escalation Mechanism & extension of Standard Examination Orders through RMS (Phase 1, Part 2)

Contents
Circulars
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Faceless Assessment expands anonymized escalation and centralized RMS examination orders for targeted goods and monitoring procedures.
Implementation expands Faceless Assessment by formalising an Anonymized Escalation Mechanism that operates after arrival of goods and requires Principal ... Summary

Topics

Acts Income Tax