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
Monthly workshops on Cross-border E-Commerce
Show AI Summary
E-commerce export promotion: monthly workshops to build capacity and clarify cross-border logistics, customs and payment compliance.
Implementation of monthly workshops under Para 9.07 of the Foreign Trade Policy 2023 to provide handholding, outreach, capacity building and skill development for e commerce exports. Workshops will cover cross border logistics, postal and customs compliance, and cross border payment mechanisms, held in the first week of each month via video conference (with in person sessions where feasible). Interested participants may register via the published link, and experienced exporters may apply to be guest speakers by contacting the designated email.
Safeguard Quantitative Restrictions (QR) imposed on import of Isopropyl Alcohol (IPA) — Clarification regarding applicability of QR on imports by SEZ units wrt Notification No. 64/2015-20 dated 31.03.2023
Show AI Summary
Safeguard Quantitative Restrictions exempt SEZ imports of Isopropyl Alcohol where no domestic tariff area sales occur.
Safeguard Quantitative Restrictions on Isopropyl Alcohol (HS code 29051220) are clarified to exclude imports by SEZ units, provided SEZ units do not allow any sale of Isopropyl Alcohol into the Domestic Tariff Area; SEZ-directed imports shall not be subject to the country-wise QR for 2023-24.
Revised SION's for the leather, leather products and footwear
Show AI Summary
Standard input-output norms revision for leather and footwear updates permissible inputs and import conditions, altering licensing norms.
Director General of Foreign Trade revises Standard Input-Output Norms (SIONs) for leather, leather products and footwear and amends the General Note for Leather & Leather Products; the listed SION entries (including new entry G3 A) are superseded by detailed product-specific input schedules in Annexure A and the General Note is revised in Annexure B. The amendments set quantitative input allowances, net-to-net and wastage rules, restrictions on synthetic rubber and antioxidants, dyes valuation limits, provisions for processing chemicals when tanning is undertaken by the exporter or an endorsed supporting unit, and take effect from 15.9.2023.
Amendment of export policy of Food Supplements containing botanicals
Show AI Summary
Export certification requirement: Food supplements containing botanicals need official export certificate for EU and UK shipments.
Exports of food supplements containing botanicals to the European Union and the United Kingdom must be accompanied by an official certificate issued by the designated competent authority based on a satisfactory analytical test report from approved laboratories; certificates issued by the designated export body before the notification's effective date remain recognised.
Allocation of quantity 5841 MT Sugar by EU for export from India under TRQ for the year 2023-24 (October 2023 to September 2024)
Show AI Summary
TRQ allocation for sugar permits export under preferential terms to EU with APEDA implementation and origin certification requirement.
Allocation of a Tariff Rate Quota (TRQ) permits export of sugar to the European Union for the 2023-24 TRQ year; exports under TRQ are treated as Free subject to notified restrictions. Preferential Certificate of Origin, where required, will be issued on recommendation of the agricultural export authority and other export certification requirements must be complied with. The quota will be operated by the designated implementing agency and exporters must follow the reporting regime set out in the governing notifications.
Amendment of export policy of Non-basmati white rice (HS Code 1006 30 90)
Show AI Summary
Export prohibition of non-basmati white rice: qualifying consignments meeting any transitional condition may be exported within the permitted window.
Export of Non-basmati white rice (HS 1006 30 90) was changed from Free to Prohibited by Notification No. 20/2023. Though Para 1.05 transitional relief was not applied, exports were allowed for consignments meeting any one of three independent conditions: loading commenced before the notification; shipping bill filed and vessel berthed/anchored with rotation allocation prior to the notification (subject to port confirmation); or consignments handed to Customs/custodian and registered with verifiable timestamp prior to the notification. Such exports were permitted only within a specified export window.
Amendment in Appendix 4B of Handbook of Procedures, 2023
Show AI Summary
Authorised banks to import gold and silver updated, revising Appendix 4B import authorisations for the fiscal year.
Amendment updates Appendix 4B of the Handbook of Procedures, 2023 to list banks authorised to import both gold and silver and banks authorised to import only gold for FY 2023-24, effective 01.04.2023 and valid up to 31.03.2024, replacing prior Appendix 4B entries and thereby updating the import authorisation framework for precious metals under the Foreign Trade Policy.
Final Notice for on-boarding on the DGFT Common Digital platform for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) upto 31st August 2023
Show AI Summary
Mandatory e-filing of Non-Preferential Certificate of Origin: agencies must onboard to the platform or face de-notification.
Agencies and chambers notified as CoO issuers must complete onboarding to the DGFT Common Digital e CoO platform by the final deadline specified in this notice or be de notified; manual/paper CoO applications remain temporarily permitted during the transition period, and operational guidance is available on the e CoO landing page and via designated helpdesk channels.
Procedure for allocation of quota for export of Wheat, Wheat Flour (Atta) and Maida/SemoIina on humanitarian and food security grounds, based on requests received from Government of Bhutan.
Show AI Summary
Export quota allocation for wheat and flour to Bhutan extended; non-compliance triggers blacklist and enforcement action.
Trade Notice extends the application deadline for export licences for wheat, wheat flour (atta) and maida/semolina to Bhutan and prescribes that any mis-declaration or failure to export allocated quota within the specified period will result in blacklisting for two financial years and enforcement action under applicable foreign trade enforcement provisions.
Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries
Show AI Summary
Export quota extension for broken rice: application deadline extended for specified countries pending resolution of the judicial petition.
Export quota allocation procedure for broken rice is provisionally amended to extend the last date for submission of licence applications for exports to Senegal, Gambia and Indonesia on humanitarian and food security grounds, in compliance with a judicial order dated 10.08.2023; the extension applies until disposal of the pending petition and does not alter substantive licence conditions.
Amendment in details of an authorized agency under Appendix 2E of FTP, 2023
Show AI Summary
Certificate of Origin (Non Preferential) details amended to update authorised agency names and contact information.
Amendment under paragraph 2.04 of the Foreign Trade Policy updates agencies authorised to issue Certificate of Origin (Non-Preferential), renaming Expo Overseas Entrepreneurs Association as Expo Overseas Entrepreneurs Chamber of Commerce and revising its registered and branch office addresses and contact details; it also updates the registered office, telephone, mobile and email details of Gurgaon Chamber of Commerce & Industry.
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain - Extension of date of implementation
Show AI Summary
Track and Trace system implementation extended for export drug packaging parent child compliance across manufacturers until 01.02.2024.
The Director General of Foreign Trade amends the Handbook of Procedure to extend the date for implementing the Track and Trace system requirement to maintain the Parent Child relationship across packaging levels and to upload that relationship on the Central Portal for export consignments of drug formulations; the extension applies to both SSI and non SSI manufactured drugs.
Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour
Show AI Summary
Export permission for Wheat Flour with Millets allowed subject to minimum composition, import entitlement calculation, and domestic sourcing conditions.
Amendment to SION E-136 permits export of Wheat Flour (Atta) with Millets provided the product contains at least 65% Wheat Flour and 15% Millets; Millets and other added ingredients must be domestically sourced; import entitlement under Advance Authorization will be calculated in proportion to the percentage of Whole Wheat Flour in the export item, allowing 1.07 kg of Wheat import entitlement per 1 kg of Whole Wheat Flour exported; the Shipping Bill must indicate percentage contents and earlier SION conditions continue to apply.
Amendment in Para 4.73 (15) of Handbook of Procedures, 2023
Show AI Summary
Authorized diamond grading laboratory name updated, affecting certification and grading recognition under foreign trade policy.
The Director General of Foreign Trade amended Para 4.73(15) of the Handbook of Procedures, 2023, replacing the previously listed laboratory name with International Institute of Diamond Grading and Research (Belgium), NV, thereby modifying the official list of authorized laboratories for certification and grading of diamonds.
Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023
Show AI Summary
Inclusion of AYUSH Export Promotion Council expands RCMC authority for specified AYUSH products while revising other councils' jurisdictions.
The DGFT amends Appendix 2T of FTP 2023 to insert AYUSH Export Promotion Council (AYUSHEXCIL) to issue RCMCs for specified AYUSH medicants/medicaments and related cosmetics/toiletries. CHEMEXCIL's and PHARMEXCIL's jurisdictions are revised to exclude items allocated to AYUSHEXCIL, while RCMCs already issued by CHEMEXCIL and PHARMEXCIL for those items remain valid until expiry.
Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries
Show AI Summary
Export quota allocation for broken rice: deadline for government-requested humanitarian exports extended under amended trade notice.
The Directorate General of Foreign Trade partially amends earlier Trade Notices to extend the last date for submission of application for obtaining licence for export of broken rice to Senegal, Gambia and Indonesia up to 11th August, 2023, referencing a judicial order and directing Regional Authorities, Customs Commissionerates and trade members to process applications under the revised timeline and existing licensing procedures.
Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on request received from Government of Mali and Government of Bhutan
Show AI Summary
Allocation of broken rice export quota on humanitarian grounds via pro rata online allocation and compliance requirements.
Export of broken rice is permitted only by Government permission for specified countries and will be allocated online by DGFT using minimum shipment thresholds and an initial pro rata allocation based on each exporter's three year average exports to the requesting country (or the quantity applied for, whichever is less), with reallocation of unutilized quantities on a pro rata basis. Applicants must file online within the prescribed window with required export data; authorisations are time limited and require submission of a landing certificate. Misdeclaration or failure to export the allocated quota may lead to blacklisting and enforcement under applicable foreign trade laws.
Procedure for allocation of quota for export of Wheat, Wheat Flour (Atta) and Maida/Semolina on humanitarian and food security grounds, based on requests received from Government of Bhutan
Show AI Summary
Export quota allocation for humanitarian wheat exports to Bhutan via pro rata historical exports, with authorisation and penalties.
Allocation of export quota for Wheat, Wheat Flour (Atta) and Maida/Semolina to Bhutan is authorised on humanitarian grounds and will be allotted online by a pro rata mechanism based on each exporter's three year average exports to Bhutan, subject to a minimum threshold and the lesser of historical average or applied quantity; unutilised quantities will be reallocated pro rata, authorisations are valid until 31 March 2024, applicants must submit past export data and successful exporters must furnish a landing certificate within ninety days, with mis declaration or failure to export causing two year blacklisting and enforcement action.
Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries
Show AI Summary
Export quota allocation for broken rice extended on humanitarian grounds; licence applications for specified countries accepted until extended deadline.
Allocation of quota for export of broken rice on humanitarian and food security grounds is amended to allow additional licence applications from specified foreign governments; officials are directed to accept and consider outstanding applications for exports to the listed countries within the extended submission period under the existing procedural and eligibility conditions.
Introduction of a Searchable Database for Ad-hoc Norms fixed under Para 4.07 of HBP.
Show AI Summary
Searchable ad-hoc norms database enables Advance Authorisation applications on a no-norm repeat basis without committee ratification.
A searchable database of Ad-hoc Norms under Para 4.07 of the Handbook of Procedure permits applicants to identify pre-fixed norms by item description and ITC(HS) codes and, where a norm matches item description, specified wastages and HBP validity, to apply for an Advance Authorisation on a No-Norm Repeat basis without Norms Committee ratification, subject to other FTP/HBP provisions and the norm's validity.

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