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
Corrections in DEPB rates published vide Public Notice No-13/2004-2009 dated 6.10.2004
Show AI Summary
Correction to DEPB value caps: two engineering item entries amended to revised per kilogram caps under trade policy
Exercising powers under Paragraph 2.4 of the Foreign Trade Policy, 2004-2009 and Paragraph 1.1 of the Handbook of Procedures (Vol. I), the Director General of Foreign Trade issues administrative corrections to the DEPB Schedule annexure in Public Notice 13/(2004-2009) dated 06.10.2004, revising the per kilogram value caps against Sl. No. 337 and Sl. No. 352 for engineering items as a public interest clarification.
Amendments/additions/corrections in the Schedule of DEPB rates - ENGINEERING PRODUCTS
Show AI Summary
DEPB rate amendments: Public Notice updates export entitlement rates and value caps for engineering products under trade policy.
The Director General of Foreign Trade, under the Foreign Trade Policy and Handbook authority, issues a Public Notice amending the Schedule of DEPB rates for Engineering Products. The annexed schedule lists export products with corresponding DEPB percentage rates and, where applicable, monetary value caps per unit or per kilogram; it also records deletions and adhoc/time limited entries that affect entitlement calculations for exporters.
Remittances to be counted for the Served from India Scheme
Show AI Summary
Service charge remittances determine duty credit eligibility under the Served from India Scheme; non service receipts excluded.
Eligibility for duty credit under the Served from India Scheme is limited to foreign exchange remittances that are service charges or fees specifically levied for services rendered; receipts that are not consideration for services-such as proceeds from loans, client export realizations, issuance of equity or bonds, sale of securities, other non service receivables, and labour remittances-are excluded from entitlement.
Clarification on the issuance of Registration Cum Membership Certificate (RCMC) by Export Promotion Councils
Show AI Summary
Registration Cum Membership Certificate issuance: apply to the Export Promotion Council tied to your principal line of business, membership optional elsewhere.
Issuance of Registration Cum Membership Certificate requires exporters to apply to the Export Promotion Council corresponding to their principal line of business as identified in Appendix 27 of the Handbook of Procedures; exporters may also take membership of any other Export Promotion Council in addition, but RCMC application must follow the main line of business allocation.
Procedure for import of certain items under the India-Nepal Treaty of Trade signed on 2.3.2002- amendment therein
Show AI Summary
Import quota extension for vegetable fats from Nepal preserves unutilised quota and designates STC to manage imports and distribution.
The amendment extends the import window for vegetable fats from Nepal for the prior year and prevents lapse of the unutilised quota until the extended date; it also sets the authorised import period for the subsequent annual quota. It designates the State Trading Corporation (STC) and its appointed associates as the authorised import agencies, with STC retaining overall responsibility for distribution and monitoring under government policy.
Amendments/additions/corrections in Standard Input output norms
Show AI Summary
Amendments to Standard Input Output Norms revise permitted import inputs and quantities for specified export items.
Director General of Foreign Trade, invoking Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures, directs substitutions, deletions, corrections and additions to the Standard Input Output Norms in Handbook of Procedures Vol.2; adds new SION entries for Chemicals and Allied Products, Engineering Products and Plastics Products and amends specific SION norms, descriptions and input quantities as detailed in Annexures A-D.
Related to DEPB rates for Fish products
Show AI Summary
DEPB rate amendment for fish products restores previously notified export duty credit rate after abeyance is withdrawn under trade policy.
The Director General of Foreign Trade withdraws the abeyance placed on a previously notified retrospective DEPB rate for fish and fish products, restoring the earlier Schedule entry as the operative credit treatment under the Foreign Trade Policy and Handbook of Procedure and announcing the withdrawal takes immediate effect.
Allocates a quantity of 10,000 MTs of white sugar under preferential quota
Show AI Summary
Preferential quota allocation for sugar exports to EU requires designation of an exporting agency and specified EURI and GSP certifications.
The Director General of Foreign Trade allocates white sugar under a preferential quota and raw sugar under an SPS quota for export to the EU, naming M/s. Indian Sugar Exim Corporation Limited as the designated agency under the ITC(HS) classification. The notice prescribes specific EURI and GSP entries for preferential and special preferential categories, requires Customs endorsement of the EUR form at shipment, and mandates GSP certificate issuance by the Export Inspection Agency or DGFT.
Corrections in the Public Notice No-07 dated 23.9.2004 related to textile product group
Show AI Summary
DEPB rate corrections amend export benefit entitlements for textile product group under Foreign Trade Policy authority.
Corrections amend export entitlements under the Duty Entitlement Pass Book (DEPB) scheme for textile product group (Product Code 89). Under powers conferred by the Foreign Trade Policy 2004-2009 and the Handbook of Procedures (Vol. I), the Director General of Foreign Trade issues corrected DEPB rates for specified entries and sets a value cap per piece where previously recorded as nil, thereby modifying the benefit parameters for affected textile exports.
Amendments/ additions / corrections in DEPB rates
Show AI Summary
DEPB rate revisions amend the Schedule of DEPB rates and impose value caps across chemicals, plastics and textiles exports.
The Directorate amends the Schedule of DEPB rates by revising DEPB percentages for specified chemicals and pigments and imposing or revising value caps; it also imposes value caps for identified plastics items without changing rates, and amends textile entries to set DEPB percentages and per-piece or per-kilogram value caps across detailed garment, yarn and fabric subcategories, with notes covering embroidered, metallised and lined variants.
Import of Penicillin and 6-APA under Advance licencing Scheme
Show AI Summary
Export obligation period limited to six months for penicillin and 6 APA imports under Advance Licences, with mandatory endorsement.
Advance Licences allowing import of penicillin and its salts (ITC HS 29411010) or 6 APA (ITC HS 29411050) under the Duty Exemption Scheme carry an export obligation period limited to six months from clearance of the first import consignment; the licensing authority must endorse this limitation on the Advance Licence and no further extension of the export obligation period is allowed.
Import Penicillins and its salts (ITC HS Code 29411010) or import of 6-APA (ITC HS Code No.29411050) under Advance Licences
Show AI Summary
Export obligation period limited to a fixed short term from clearance of penicillins or 6-APA, with no extensions permitted.
Importation of penicillins, their salts and 6-APA under Advance Licences is subject to a fixed Export Obligation period reckoned only from the date of clearance of those subject goods; no extension beyond that fixed period will be granted. The obligation period excludes clearance dates of other inputs, additional conditions apply for unregistered sources, and licences issued before earlier circular dates will not be recalled to reduce their obligation period.
Utilisation of DEPB credit in case of import of Edible oil
Show AI Summary
Utilisation of DEPB credit allows partial duty debit for edible oil imports, balance duty payable in cash.
For imports of edible oils, whether refined or unrefined, the DEPB credit may be used to debit fifty per cent of the applicable duty, with the balance payable in cash, as an addition to Para 4.42 on utilization of DEPB credit under the Handbook of Procedures (Vol. I).
Amendment in SION Sl.No- E-52
Show AI Summary
Amendment of Standard Input Output Norms: deletion of a footnote in the food products SION entry under trade policy.
Under authority of Paragraph 2.4 of the Foreign Trade Policy 2004-2009, Public Notice No. 04/2004-09 directs deletion of Foot Note No-2 appended to Standard Input Output Norms Sl.No - E-52 in the Handbook of Procedures, Vol. II, for the product group Food Products, as an administrative amendment issued by the Director General of Foreign Trade.
Amendments and Corrections in Schedule of DEPB rates
Show AI Summary
DEPB rate amendments revise and restore value caps, adjust product rates, and add and delete entries under export incentives.
DGFT amends the Schedule of DEPB rates by revoking a previously increased value cap and restoring the prior cap, revising specific DEPB percentage rates, deleting and replacing certain entries (including splitting one entry into two paper categories), inserting multiple new product entries (one ad hoc entry limited to six months and to a named exporter), correcting product descriptions, and imposing value caps on specified entries across Engineering, Chemicals, Plastics, Electronics and Textiles product groups.
Import of fuel under DFRC; enlistment of agencies under Appendix 28A, 35B; deemed exports under EPCG and other minor corrections
Show AI Summary
Duty Free Replenishment Certificate actual user condition clarified; fuel transfer limited to marketing agencies; EPCG refixation updated.
Corrections clarify that inputs under the Duty Free Replenishment Certificate (DFRC) are subject to an actual user condition when export proceeds are unrealised absent irrevocable credit or where DFRC/SION conditions impose actual user restrictions; otherwise DFRC inputs are freely transferable, except fuel which may only be transferred to agencies with Ministry granted marketing rights. The notice also inserts an Appendix 9D form for EPCG export obligation refixation, permits EOU/SEZ applications for EPCG licences, allows non realisation exceptions where exports are supported by certain guaranteed inland instruments, and revises application fee scales including electronic filing concessions.
Notification of the Handbook of Procedures (Vol 1)
Show AI Summary
Handbook of Procedures notification: Volume 1 promulgated and made available online, establishing procedural commencement and access.
Notification declares Handbook of Procedures (Volume 1) issued under the exercise of delegated powers in the Foreign Trade Policy, 2004-09. The Directorate General of Foreign Trade notifies the Handbook and its Appendices by Public Notice No. 01/2004-09, states the Handbook's provisions shall come into force on the specified commencement date, and directs users to the Directorate's website for access to the Appendices and Annexure.
Fixation and modification of input and output norms (Word Document)
Show AI Summary
Fixation and modification of input-output norms updates Standard Input-Output Norms affecting chemicals, engineering and textile exports.
The Director General of Foreign Trade, under the Export and Import Policy, amends the Handbook of Procedures Vol. II by substituting, deleting and adding Standard Input Output Norms. Annexure A contains targeted amendments and corrections across chemicals, engineering, plastics, leather and textile groups and general notes; Annexure B and C add new chemical and engineering SIONs with specified input lists and quantities; Annexure E adds a textile SION specifying allowed input fibre ratios. These changes prescribe permitted input components and numeric input-output ratios for listed export products.
Guidelines for import of Rough Marble Blocks/Slabs
Show AI Summary
Import entitlement cap for rough marble: licences limited to a proportion of CIF imports recorded in the two prior years.
The licence value to be issued in a year shall be limited to fifty percent of the total CIF value of imports made by them during the years specified when this item was under the SIL scheme; the relevant paragraph is modified accordingly and other terms and conditions remain unchanged.
RCMCs from the relevant authority
Show AI Summary
Regulatory abeyance of specified trade notice provision pending further communication and authoritative clarification by trade authority.
The notice places the decision on Sl. No.2 of the earlier Trade Notice in abeyance until further communication, treating related RCMCs and the identified provision as subject to an interim regulatory pause pending authoritative clarification by the issuing trade authority.

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