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
Verification of genuineness of issuance of duty credit scrip issued under Chapter 3 of FTP and Bulletin thereof before their registration- reg.
Show AI Summary
Duty credit scrip verification requires online issuance confirmation before licence registration; manual scrips need regional written confirmation.
AO/Supdt must retrieve and cross-check duty credit scrip issuance particulars on the DGFT regional website and, if scrip details are not available online (such as manually issued scrips), obtain written confirmation from the concerned Regional Licensing Authority before registering licences. Bulletin or signature verification is required only for licences not transmitted online (Chapter 3 schemes); the Joint Director will provide Bulletins and specimen signatures to the Air Cargo Complex, and the Clerk/Tax Assistant must endorse verification on the licence with the Appraiser countersigning.
Regarding Online IEC
Show AI Summary
Online IEC application requirements: ensure clear scans, office details, bank certificate attestation and complete ANF form Part D.
Directive prescribing corrective actions for recurring deficiencies in online IEC applications: ensure passport-size photographs and PAN images are of adequate size and clarity; bank certificates must be clearly scanned, show the bank manager's signature and code, and the bank address must be entered in the ANF; the registered office in the application must match the bank certificate; applicants must preview uploads. Applicants must submit the complete ANF including Part D, tick non-resident interest where applicable and provide required regulatory approval details, include a self-addressed stamped envelope, and file at the correct Regional Authority.
Amendment in SION A-1578 - Printed Cards
Show AI Summary
SION amendment: input-output norms for printed, ruled and plain cards clarified, including paper and foil allowance.
Amendment updates SION A-1578 to prescribe input-output norms for exports of Printed Cards and extends norms to Ruled Cards and Plain Cards, specifying permitted quantities of Art & Chrome Paper/Board or Card Board and conditional allowance of Coloured Hot Foil Stamping Foil, while setting differential rules for allowance of offset printing ink across the three card categories.
Para 5 of Public Notice No. 12 (RE -2012)/2009-14 dated 26th July, 2012 - Validity of Duty Credit Scrips issued under Chapter 3 was reduced from 24 months to 18 months
Show AI Summary
Duty Credit Scrip validity clarified to preserve prior scrips' longer term while applying reduced term prospectively.
Duty Credit Scrip validity for Chapter 3 was reduced from 24 months to 18 months to align with the Foreign Trade Policy; transitional clarification preserves 24 month validity for scrips issued up to the stated cutoff, while scrips issued after that cutoff carry 18 month validity, minimizing transaction costs for exporters.
Amendments in Appendix 5 - Pre Shipment Inspection Agencies (PSIA)
Show AI Summary
Pre-shipment inspection agencies notification expands accredited inspectors and amends geographic areas of operation under the foreign trade policy.
Notification amends Appendix 5 of the Handbook of Procedures (Vol I) under paragraph 2.4 of the Foreign Trade Policy to add five new Pre Shipment Inspection Agencies (PSIA) with specified contact details and geographic areas of operation, and to correct and expand the area-of-operation and contact information for several existing PSIAs, effective immediately.
SION for new product “Aluminium Beverage Cans” under Engineering Product Group.
Show AI Summary
Standard Input-Output Norms for aluminium beverage cans notified, specifying permissible import inputs and CIF allowances.
Notification establishes new Standard Input-Output Norms (SION) for aluminium beverage cans (500 ml and 330 ml, with and without easy-open ends). Each SION prescribes export unit quantities, required aluminum coil (0.22-0.28 mm) kilogram norms per 1000 cans, ancillary imported inputs (inside spray lacquer, over varnish lacquer, UV lacquer, printing inks) and, where applicable, relevant aluminium easy open ends. CIF value allowances for ancillary imports are fixed as percentages of the FOB value of exports.
Amendment in Para 2.64 of the Handbook of Procedures Vol I(RE 2012)/ 2009-14 – Dispensing with the submission of physical copy of RCMC by the exporters.
Show AI Summary
Digitally uploaded RCMC: exporters need not submit physical RCMC with FTP benefit applications from the notified effective date.
The requirement to submit a physical copy of the Registration cum Membership Certificate (RCMC) with applications for benefits under the Foreign Trade Policy is removed; Export Promotion Councils, Commodity Boards, Development Authorities and other competent authorities must upload digitally signed RCMC data to the DGFT website, and applicants will not be required to furnish paper RCMC with their FTP benefit applications from the notified effective date.
SION for new product “Copper Based Pre-alloyed Powder R-800” under Engineering Product Group.
Show AI Summary
SION notification for copper-based pre-alloyed powder establishes permitted import-content ratios for specified input materials under export norms.
Notification of SION C-2049 establishes export-import norms for "Copper Based Pre-alloyed Powder R-800" under the Foreign Trade Policy and Handbook of Procedures, prescribing an export quantity of 100 Kg and specifying eligible input import items and their permitted quantities (copper cathode/ingot or scrap; lead ingot or scrap; tin ingot or scrap; nickel ingot or scrap) as the operative input allowances for exporters in the Engineering Product Group.
Trade in Border Haats across the border at Meghalaya between Bangladesh and India.
Show AI Summary
Border haat trade rules permit local resident vendors to trade specified goods using local currency or barter under suspended foreign exchange rules.
Operation of Border Haats between India and Bangladesh permits specified goods at designated haats, with commodity classification by the Haat Management Committee. Vendors must be residents within a five-kilometre radius and transactions may be in local currency or barter for bona fide personal or family consumption. Regulations relating to foreign exchange are suspended within the designated Border Haats, aligning operational arrangements with the MOU and its addendum.
Certification of various documents by Cost Accountants under Handbook of Procedure Vol.I and Appendices under Foreign Trade Policy.
Show AI Summary
Certification by Cost Accountant permitted in place of Chartered Accountant for export documentation under foreign trade policy.
The Director General of Foreign Trade directs that references to Chartered Accountant include Cost Accountant, FCA include FCMA, "CA Number" be read as "Membership Number", and "Cost and Works Accountant" be read as "Cost Accountant", thereby permitting Cost Accountants to provide certifications wherever Chartered Accountant certification was required under the EXIM policy and Handbook of Procedure.
Introduction of electronic Bank Realization Certificate (e-BRC) system.
Show AI Summary
Electronic Bank Realization Certificate requirement: banks must transmit full foreign exchange realization to DGFT for export benefit linkage.
Banks must transmit Bank Realization Certificate data electronically to the DGFT server and cease issuing physical BRC copies for DGFT use; banks must convert manual BRCs into XML and upload them. Transmitted BRCs must show full foreign exchange realised without deductions for commission, insurance or freight. Exporters must verify and correct Shipping Bill details before linkage, enter commission, insurance and freight values when applying for DGFT benefits, and the system will pro rata allocate realized foreign exchange across items when realization is short. DGFT will maintain an online Shipping Bill repository for scheme linkage.
Amendments in Handbook of Procedure, Vol.I Appendices and Aayat Niryat forms.
Show AI Summary
Freight, Insurance and Commission declarations mandated; changes entitlement calculation and integrates e BRC with foreign trade schemes.
Amendment requires applicants using ANF 3C and ANF 4G to declare Freight, Insurance and Commission values are based on actual transaction values and that commission for entitlement is included as per actual value or 12.5% of net FOB realised whichever is less. Applicants using ANF 4D, ANF 4F, ANF 4H and ANF 5B must declare those values are based on actual transaction values and that commission is excluded for entitlement. The change integrates e BRC with Foreign Trade Policy schemes under paragraph 2.4.
Check List for various applications/schemes under FTP 2009-14
Show AI Summary
Application checklist under FTP schemes ensures due diligence and complete submissions to prevent processing delays.
Checklists require exporters submitting applications under FTP 2009-14 for schemes in Chapters 3, 4, 5 and 8 to follow specified documentation and procedural requirements; applicants must use the Mumbai-issued checklists when filing with RA, Pune and this office to ensure due diligence, completeness at submission, avoidance of deficiency communications, and adherence to prescribed processing timelines.
Check List for Redemption/Transferability in case of DFIA
Show AI Summary
Redemption and transferability of DFIA require prescribed documentary compliance and pre check procedures to enable processing.
Checklist prescribes documentary and procedural requirements for redemption and transferability of Duty Free Import Authorisations (DFIA), listing mandatory submissions-covering letter, two signed ANF-4H forms, CA/CWA certified consumption register, import statements and export realisation evidence-and distinguishing physical and deemed export documentation. It states no CENVAT declaration is needed for transferability while redemption with actual user condition requires CA or Central Excise certification (or proof of non excisability). Additional contingencies and regularisation measures for bona fide defaults, and operational instructions to use counter assistance for pre checks, are also specified.
Check List for Clubbing and Redemption of Advance Authorisation(s)/Annual Advance Authorisation
Show AI Summary
Clubbing and redemption of advance authorisations require specified documentation, common input and RA alignment, and composition fee where EO lapses.
Procedural check-list for clubbing and redemption of Advance Authorisations requires submission of originals and certified documents (signed ANF 4D, consumption register, CA/Central Excise certifications where CENVAT credit is claimed), export realisation proof or shipping bills for physical exports, jurisdictional excise signed invoices for deemed exports, and additional specific documents for regularisation; all authorisations to be clubbed must share at least one common input, be issued by the same Regional Authority, meet value addition requirements, and where EO timing lapses a prescribed composition fee must be paid and evidenced by TR challan.
AMENDMENT IN APPENDICS 05 - LIST OF INSPECTION AND CERTIFICATION AGENCIES
Show AI Summary
Pre Shipment Inspection: Fourteen agencies added to approved PSIA list under paragraph 2.4 of Foreign Trade Policy.
The Director General of Foreign Trade, exercising powers under paragraph 2.4 of the Foreign Trade Policy, 2009-14, amends Appendix 5 of the Handbook of Procedures (Vol. I) to approve and enlist specified entities as Pre Shipment Inspection Agencies (PSIA) with immediate effect; fourteen named agencies and their regional branches are added to the PSIA list with contact and regional operation details recorded in the notice.
Amendment in Appendix 4C (List of Agencies Authorized to Issue Certificates of Origin-Non Preferential)–Change in address and contact details of Indian Electrical and Electronics Manufacturers’ Association (IEEMA).
Show AI Summary
Certificates of Origin authorization updated: issuing agency's address and contact details revised to reflect office relocation.
The Director General has amended Appendix 4C of the Handbook of Procedures to update the Delhi entry for the Indian Electrical and Electronics Manufacturers' Association, replacing its previous address and contact details with a new office location and revised telephone, fax, and email information to reflect the agency's relocation.
Amendment in Appendices and ANF 2 D - Replaced as per specimen of revised ANF-2D annexed with this Public Notice
Show AI Summary
Export licence application requirements revised: ANF 2D replaced, application fee deleted and applicant guidelines simplified.
The Public Notice replaces the ANF 2D form in HBP Vol. I with a revised specimen, deletes the application fee field (no fee prescribed for export licence), and amends applicant guidelines. The revised form preserves fields for IEC, applicant and submission details, item and export history, export purpose, buyer and shipment particulars, special disclosures for samples and seeds, a detailed declaration undertaking compliance with the FT (D & R) Act and policy instruments, certifications on penal or caution status, RCMC representation, and signature authorization. New guidelines clarify hard copy and electronic submission, signature and enclosure requirements.
Change in the Counter Timings for acceptance and Delivery of Fresh Application, Authorization/Old Licences/Letters etc
Show AI Summary
Counter timing change: unified morning receipt and delivery schedule reduces visits; afternoon exceptions allowed with approval.
Change in counter operations consolidates submission and collection into a morning receipt window followed by a morning delivery window to reduce multiple visits; exceptional hardship may permit afternoon submission or receipt with prior approval by the Joint Director General of Foreign Trade; the revised timings take effect from the announced implementation date.
Disposal of pending cases for clubbing of advance authorisations filed on or before 31st March, 2012.
Show AI Summary
Clubbing of advance authorisations: pending applications filed before the deadline must be processed under prior Handbook provisions.
Requests for clubbing of advance authorisations filed with Regional Authorities on or before the prescribed cut off must be disposed of under the provisions of the Handbook of Procedure that prevailed prior to the revised edition and annual supplement. Eligibility remains subject to the original Public Notice conditions, including exclusions for authorisations issued before an earlier specified date and for erstwhile Value Based Advance licences.

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