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
Minor corrections in Public Notice No. 2 (RE2010)/2009-14 dated 23.8.2010
Show AI Summary
Foreign Trade Policy amendment: reclassification of handloom product codes affecting export bonus eligibility under the Handbook of Procedures.
The Handbook of Procedures Vol. I is amended to delete three specified handloom product codes from one focus-product description because they are already covered by an earlier focus-product listing, and a new serial entry is inserted in the Focus Product(s)/Sector(s) - Bonus Benefits table to record that those handloom product codes are covered by the earlier listing, clarifying their treatment for exports from the stated effective date.
Amendment of Appendix 22A, related to Bank Realisation Certificate (BRC)
Show AI Summary
Bank Realisation Certificate requirements updated: exporters and authorised banks must verify documents, realisation and attach customs attested shipping bills.
Amendment replaces Appendix 22A with a standardized Bank Realisation Certificate requiring exporter declaration of export particulars and attachments (invoices, customs attested shipping bills). Authorised banks must verify documents, certify particulars including freight, insurance and commission, and record FOB value actually realised and date of realisation except for specified credit or line of credit transactions; realisation through freely convertible vostro accounts must be endorsed. Consolidated consignment certificates are permitted and banks other than usual authorised dealers must produce RBI permission to issue BRCs.
Export of Sugar - reintroduction of the system of export release orders w.e.f. 1.1.2009 for export under OGL/Advance Authorisation on 'ton-to-ton' basis - regarding
Show AI Summary
Export release orders reinstated: exports on ton-to-ton basis barred without Directorate release order for advance authorisations.
Field formations are instructed not to permit sugar exports on a ton-for-ton basis without a release order from the Directorate of Sugar against the relevant advance authorisations; the reintroduction of export release orders makes such Directorate release orders a prerequisite for exports under OGL or Advance Authorisation.
Amendment of Appendix 25 C, Amendment 25 D and Sl. No. 9 under the Note - regarding
Show AI Summary
Validity of Bank Guarantees and LUTs set from export date; revolving guarantees limited to each scheme until obligations satisfied.
Both Bank Guarantees and Letters of Undertaking are valid for twenty-four months from the Let Export Order date (measured from the latest shipping bill where multiple S/Bs exist), and revolving BGs/LUTs remain effective only until all obligations are fulfilled to the Full and Final satisfaction of the Government and written consent is communicated; revolving instruments are limited to a specific scheme and cannot be used across different Regional Authorities.
Prescribing SION for one new products "Propylene" under Chemical & Allied Products Group
Show AI Summary
Standard Input Output Norms prescribed for propylene exports, specifying permissible input material and corresponding import entitlement under FTP.
Adds SION A-3639 to the Handbook of Procedures (Vol. II) prescribing Propylene as the export product and identifying Naphtha as the permissible input material linked to the export quantity, under powers conferred by the Foreign Trade Policy and the Handbook of Procedures.
Inclusion of Finished Leather in the Focus Product Scheme of FTP 2009-14:- Appendix 37D of Handbook of Procedure Vol. 1 and some minor corrections in Appendix 37A
Show AI Summary
Focus Product Scheme inclusion expands eligible exports to finished leather products and corrects product codes for Instant Tea and Cardanol.
The Focus Product Scheme is amended to add finished leather categories to Appendix 37D for exports effective 1 April 2010, listing finished bovine/equine leather (ITC (HS) 4107), finished sheep/lamb leather (ITC (HS) 4112), and finished leather of other animals with outer wool/hair on (ITC (HS) 4113). Additionally, Appendix 37A entries are corrected to update the sequence and VKGUY product codes for Instant Tea and CSNL Cardanol.
Modification of ANF5A, ANF5B, Appendix 26 and Appendix 26A in Handbook of Procedures Vol.1 (RE:2010)
Show AI Summary
EPCG authorisation requirements updated: revised application, documentary and professional certification obligations for imports and export obligation discharge.
The modification updates ANF 5A, ANF 5B, Appendix 26 and Appendix 26A for issuance and redemption of EPCG/Annual EPCG Authorisations, detailing required applicant data, sector and capital goods classification, duty saved calculation, export obligation multiples and periods, documentary enclosures (RCMC/IEM/SSI, Chartered Engineer certificate, CA certified export statements, previous authorisations), procedural steps for restricted imports and EOU/SEZ cases, and mandatory CA/CWA/CS certifications that verify export records, realization and non duplication of export claims, together with professional attestation obligations and liability for false statements.
Amendment in ANF8 Appendix 14-I-G and deletion of Appendix 14-II
Show AI Summary
Joint monitoring of EOU units mandates semiannual performance reviews and requires suppliers' disclaimer for deemed export benefits.
Amendment requires six-monthly performance reviews of Export Oriented Units by the Unit Approval Committee using prescribed QPR/APR formats, review of non-fulfilment of export obligations, separate reviews for units under implementation, publicity and local promotion of meetings, preparation of unit-wise action plans to address poor performance, referral of infrastructure gaps for projects under ASIDE, and preparation of reports by Development Commissioners for the Department of Commerce and CBEC recommending corrective measures. Appendix 14-II is deleted and ANF 8 now includes a prescribed Disclaimer Certificate for deemed export benefits to be furnished by suppliers.
Amendment of ANF 4A and Appendix 11A, related to Advance Authorisation Scheme
Show AI Summary
Advance Authorisation Scheme: removal of Chartered Engineer certificate and introduction of a revised self declaration data sheet.
The Public Notice amends ANF 4A by deleting the Chartered Engineer certificate requirement for paragraph 4.7 cases and replaces Appendix 11A with a revised data sheet for advance authorisation applications on self declaration, mandating itemised imported and indigenous input details, wastage, technical descriptions, certified production and consumption data, prior authorisation particulars, and export value and entitlement disclosures.
Amendments in the Reward/Incentive Schemes of Chapter 3 of FTP 2009-14- Appendix 37A, Appendix 37D of Handbook of Procedure Vol. 1
Show AI Summary
Amendments to export incentive schemes expand and refine eligible products and market-linked focus benefits for exporters.
Amendments modify eligible items and descriptions under the VKGUY Scheme (Appendix 37A) and expand the Focus Product Scheme (Appendix 37D), adding and deleting product entries across specified tables, rewording certain product descriptions to clarify coverage, introducing new focus products and market-linked focus product entries, and adding Towns of Export Excellence; the changes take effect for exports from the stated admissible dates in the public notice.
Handbook of Procedures (Volume 1) incorporating Annual Supplement as updated on 23rd August, 2010
Show AI Summary
Notification of Handbook of Procedures: updated procedural handbook under the Foreign Trade Policy takes effect and governs trade procedures.
Notification under Para 2.4 of the Foreign Trade Policy, 2009-14 publishes the Handbook of Procedures (Volume 1) incorporating Annual Supplement as updated on 23rd August, 2010, exercising delegated administrative power to notify the procedural handbook for export-import regulation and declaring it to take effect from 23rd August, 2010.
Amendment in Appendix 11B for Value addition (notified vide Public Notice No. 42 dated 16.2.2010)
Show AI Summary
Value addition requirement imposed on specified petroleum products under Appendix 11B, affecting export compliance obligations.
An amendment to Appendix 11B of the Handbook of Procedures (Vol. I) adds a value addition requirement for specified petroleum products comprising Light Ends, Middle Distillates and Heavy Ends, excludes certain lubricants and petrochemicals, and prescribes a minimum value addition threshold for exports of those SION-listed items, to take effect immediately.
Amendments/ additions/deletions/corrections in the Handbook of Procedures, Vol.2, and 2009-2014
Show AI Summary
Standard Input Output Norms amendment updates input and packaging specifications for glass containers under SION.
Amendment to the Handbook of Procedures (Vol.2) revises the Standard Input Output Norms (SION) for chemical and allied products by updating input composition and packaging specifications for glass containers under SION A3627, replacing existing import-item entries with a detailed per-kilogram breakdown of glass formers, intermediates, modifiers, special additives, and specified packaging materials, and including a proviso limiting borax/boric acid to a stated maximum per kilogram.
Amendments/additions/deletions/corrections in the Handbook of Procedures, Vol.2, and 2009-2014.
Show AI Summary
Specification flexibility allows exports under specified SION entries to meet foreign buyer purchase order specs instead of Chapter 27 standards.
An amendment to the Handbook of Procedures, Vol. II appends Note 2 to SION entries A-2687, A-2688, A-2689, A-2690 and A-3625 clarifying that specifications in Chapter 27 of the ITC (HS) Classification need not apply to exports under those SIONs provided the exported products meet the specifications specified by the foreign buyer in the purchase order.
Amendment in PN 54/2009 dated 8.4.2010 (SHIS Scheme)
Show AI Summary
Realization of export proceeds: Declaration No.5 in ANF3E not required if application filed before realization; monitoring continues under HBP.
The DGFT amends the Handbook of Procedures by adding to ANF3E that where an application is filed before realization of export proceeds, Declaration No.5 of ANF3E does not apply; monitoring of realization shall be carried out in terms of Paras 3.11.12 and 3.11.13 of HBP Vol. I.
Amendments, in the Handbook of Procedures (vol.1) 2009-2014
Show AI Summary
Actual user condition imposed for specified import items, requiring accountability of actual use on the export side.
The Public Notice inserts notes in the Standard Input-Output Norms requiring that specified import items be allowed only with an actual user condition and with accountability of actual use on the export side, conditioning import entitlement on end-use verification and export-side reporting obligations.
Amendment in Para 4.7 of HBP v.1, 2009-14
Show AI Summary
Amendment to Handbook of Procedures adds Rough Granite to the paragraph 4.7 commodity list under foreign trade policy powers.
An administrative amendment to the Handbook of Procedures (Vol. I), 2009-14 adds Rough Granite to paragraph 4.7. The Director General of Foreign Trade, exercising powers under the Foreign Trade Policy (Para 2.4), issued Public Notice No. 83/2009-14 to incorporate this commodity into the procedural list and ordered publication in the Gazette for public notification.
Amendments in the Handbook of Procedures (Vol-1), 2009-14
Show AI Summary
Declaration of intent mandatory for claiming Chapter Three export benefits; claims are inadmissible without this declaration.
Declaration of intent is mandated as a precondition for claiming Chapter Three benefits and must be stated in all categories of shipping bills; absence of the prescribed declaration makes claims under Chapter Three inadmissible. The declaration is also required for exports under Chapters Four, Five and Six and for supplies to SEZs, without needing scheme names. For products/markets notified during the year, the declaration requirement applies only after a one month grace period from the public notice; exports prior to notification are excluded.
Declaration of Intent for claiming benefits of various schemes under Chapter 3 of FTP 2009-14 and mentioning of ITC [HS] Codes on Shipping Bills, mandatory requirements thereof
Show AI Summary
Declaration of intent for Chapter 3 export rewards required; exporters must list eight digit ITC (HS) codes on Shipping Bills.
Mandatory declaration of intent is required for exporters claiming benefits under Chapter 3 reward schemes of the FTP, and exporters must mandatorily mention the eight digit ITC (HS) code on the Shipping Bill; where that code is not specified in scheme appendices the applicable entry of the intended reward scheme must be shown. Customs EDI (ICEGATE) will be modified to include an affirmative declaration field, and exporters may record intent elsewhere on the Shipping Bill until modification. EPCs must educate trade about these requirements.
Executiion of LUT/BG against Import Authorisation issued by import of Restricted Items on Re-export basis
Show AI Summary
LUT/BG requirement ensures import authorisations for re export of restricted items are secured and redeemable on proof of re export.
Import authorisations for restricted items on a re export basis must be secured by execution of LUT/BG at issuance: status holders and qualifying manufacturers execute only a LUT for the full import value, while other importers execute a LUT for the full import value plus a bank guarantee. The LUT/BG must cover the re export period plus six months and must be redeemed by the Regional Authority upon receipt of documentary evidence of re export.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Topics

Acts Income Tax