Import licence declaration procedure requires tax authority verification and reporting of discrepancies before licence grant. Applicants for import licences must furnish a sworn declaration with their application instead of an Income-tax Verification/Clearance Certificate; the Import and Export Department will forward the declaration to the Income-tax Officer for prompt verification and the Income-tax Officer must report any incorrect particulars back to the Import and Export Department for action.
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Provisions expressly mentioned in the judgment/order text.
Import licence declaration procedure requires tax authority verification and reporting of discrepancies before licence grant.
Applicants for import licences must furnish a sworn declaration with their application instead of an Income-tax Verification/Clearance Certificate; the Import and Export Department will forward the declaration to the Income-tax Officer for prompt verification and the Income-tax Officer must report any incorrect particulars back to the Import and Export Department for action.
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