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
Clarification regarding Notification No.19 dated 12.07.2023.
Show AI Summary
SEZ import exemption: specified gold HS code imports excluded from recent notification restrictions under Rule 27(1) of SEZ Rules.
Imports made by SEZ units under the HS codes identified in Notification No.19 are outside the purview of that Notification under Rule 27(1) of the Special Economic Zone Rules 2006; the DGFT policy circular instructs customs, SEZ regulatory authorities and trade stakeholders to implement this clarification.
Condonation of delay in submission of installation certificate under EPCG Scheme to promote Ease of doing Business
Show AI Summary
Condonation of delay in installation certificate under EPCG Scheme: RAs may accept certificates till year-end on payment of late fee.
Regional Authorities may accept installation certificates under the EPCG Scheme for authorizations issued under FTP 2009-14 and FTP 2015-20 up to 31.12.2023 for regularization on payment of a late fee of Rs. 10,000 per authorization (in addition to composition fee where applicable), provided the certificate was obtained within the prescribed period but not submitted on time, bonafide reasons for delay are given, and the authorization is not under investigation or adjudication.
Curriculum for Skilling and Mentorship Obligation for Status Holders as per Para 1.30 of FTP 2023
Show AI Summary
Skilling and Mentorship Obligation requires status holders to provide industry-led export training and report actions through DGFT portal.
DGFT notifies a model curriculum to implement the Skilling and Mentorship Obligation for Status Holders under Para 1.30(b) FTP 2023: an industry led minimum six week training program with indicative annual mentoring targets, covering international trade fundamentals, regulatory framework, product identification, logistics, trade finance, practical in company exposure and field visits, with DGFT/IIFT resources recommended. DGFT Regional Authorities will facilitate engagement, beneficiary identification and stakeholder liaison, while Status Holders design selection criteria, assessments, feedback, certifications and report actions via an online portal.
Amendments under Para 2.92 and Annexure-V of Appendix-2A of HBP 2023 under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA)
Show AI Summary
Tariff rate quota change: Cotton HS codes revised under Ind Aus ECTA, altering quota allocation and in quota duty treatment.
The DGFT amends Para 2.92 and Annexure V of Appendix 2A of the HBP 2023 to substitute ITC(HS) code 52010020 with ITC(HS) codes 52010024 and 52010025 for cotton TRQ under the India Australia ECTA, aligning DGFT entries with Customs Notification No. 38/2023 Customs; cotton described under ITC(HS) 52010024 (minimum 28 mm staple length) is identified at in quota zero percent duty with the TRQ quantity for calendar year 2023 onwards.
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 application period; mis declaration or non export risks blacklisting and FT(D&R) Act action.
Procedure for allocation of export quotas of broken rice on humanitarian and food security grounds is amended to extend the licence application deadline for certain recipient countries; mis declaration or failure to export allotted quota within the specified time will lead to blacklisting for two financial years and action under the FT (D&R) Act.
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
Quota allocation for broken rice: sea shipment minimum reduced, application window extended; importer details optional, landing certificate timeline clarified.
Allocation procedure for export of broken rice on humanitarian and food security grounds is amended: minimum sea shipment allocation threshold reduced from 8000 MT to 2000 MT; online applications up to 03/07/2023 will be considered; Landing Certificate must be submitted within 90 days of completion of export of allocated quota; importer details in the online licence application are now optional.
Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders
Show AI Summary
Amnesty scheme extension: registration deadline moved to December and customs duty payment deadline moved to March.
Amendment requires any authorisation holder choosing the amnesty to complete registration as prescribed by the scheme by 31.12.2023 and to complete payment of customs duty plus interest with the jurisdictional customs authorities by 31.03.2024, with all other terms of the prior Public Notices remaining unchanged.
Process for EOP extension and issuance of EODC for Advance Authorisation for Annual requirement
Show AI Summary
Advance Authorisation closure procedures allow physical redemption submissions and online EODC status updates; EOP extensions processed physically.
Authorisation holders must submit physical files for redemption and EOP extension to the concerned DGFT Regional Authority, which will examine and process EOP extension applications manually; upon RA approval, holders may submit online Closure/EODC Status Update requests via DGFT website Services Advance Authorisation Annual Advance Authorisation Closure/EODC Status update, and the RA must record any physical correspondence in the portal's correspondence section.
Fixation/review of Norms of advance authorization by Norms Committee (NC-7) from new online Norms Fixation IT module
Show AI Summary
Online Norms Fixation now required for advance authorization applications; physical submissions will not be accepted.
DGFT requires all Norms Fixation and Review of Norms applications for advance authorization to be submitted exclusively via the new online Norms Fixation IT module on the DGFT website; no hard copy or email applications to the Norms Committee will be accepted, and applicants should consult the Help manual, FAQs, or DGFT Helpdesk channels for assistance.
Procedure for applying for Amnesty scheme for onetime settlement of default in export obligation by Advance and EPCG authorization holders in manual mode
Show AI Summary
Amnesty scheme manual application allows exporters to submit hardcopy forms and payment proof for EODC issuance online.
Amnesty scheme applicants may use a stand alone manual form at amnestyscheme.in when authorisation data is missing from DGFT EODC or persistent technical issues prevent online filing. Applicants must print, sign and submit the form to the concerned Regional Authority with supporting documents and a computerised receipt, respond to the RA's confirmation by providing proof of payment to the Jurisdictional Customs Authority, and upon verification the RA may grant the EODC online in the DGFT EODC module; final EODC issuance is through the DGFT online module.
Amendments in Category 5B of the Appendix 3 (SCOMET LIST) to Handbook of Procedures 2023.
Show AI Summary
General Authorization for Export of Drones permits one-time licensing for specified low-capability UAVs with strict eligibility, reporting and compliance.
Amendments create a General Authorization for Export of Drones (GAED) permitting one time SCOMET export authorisations for specified UAVs meeting capability limits, conditional on online ANF 10G application, technical specifications, destination list, signed End Use Certificates in Appendix 10J(i), an undertaking permitting inspections and prohibiting unauthorised use, proof of an Internal Compliance Programme, pre export contractual evidence of permitted end use, quarterly post shipment reporting for three years, five year record retention, and exclusions for military, WMD, sanctioned or proliferation sensitive destinations; GAEDs last three years and may be suspended or revoked for non compliance.
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 Export Promotion Council for Medical Devices authorizes issuance of RCMC for specified medical device items with immediate effect.
Amendment adds the Export Promotion Council for Medical Devices to Appendix 2T of the Foreign Trade Policy 2023, authorising it to issue Registration Cum Membership Certificates (RCMC) for a detailed list of medical devices and ancillary products. The inserted entry specifies the Council's registered office and an extensive catalogue of items-ranging from disposables and diagnostic kits to imaging apparatus, surgical instruments, implants, protective garments and related parts-covered by its jurisdiction. RCMCs already issued by the previously named council remain valid until their expiry, and the change takes immediate effect.
Amendment in procedure for import of Copper products and Zinc Oxide under the Revised India Nepal Treaty of Trade
Show AI Summary
Tariff Rate Quota procedures govern Nepalese copper and zinc oxide imports through designated land stations, with electronic allocation and monitoring
The Directorate General of Foreign Trade is responsible for allocating and monitoring Tariff Rate Quota imports under the Revised India-Nepal Treaty. The quotas cover 10,000 metric tonnes of copper products and 2,500 metric tonnes of Zinc Oxide from Nepal. Indian importers must apply online for certificates, provide the Nepalese exporter's TRQ reference, and ensure that the certificate contains importer, Importer-Exporter Code, tariff, quantity and validity details. Authorisations are issued electronically and transmitted to the Indian Customs EDI System. Imports require electronic or endorsed debit, and certificates remain valid for up to 12 months or until the financial year ends.
Modification of SION E-121
Show AI Summary
Modification of Standard Input-Output Norms: revised import entitlements for export of refined soybean oil under export policy
SION E-121 is amended to revise import entitlements for export of Refined Soyabean Oil (edible grade). The amendment lists permitted imported inputs per unit of export-Crude Soyabean Oil (edible grade), Caustic Lye (48%), Phosphoric acid, Citric acid, and TONSIL Bleaching earth-and prescribes quality ranges for the crude soyabean oil at import covering free fatty acids, phosphorus, moisture, and insoluble volatiles.
Procedure for allocation of quota for export of wheat on humanitarian and food security grounds, based on requests received from Governments of other countries.
Show AI Summary
Wheat export quota allocation on humanitarian grounds: pro rata distribution to eligible exporters, online applications required with landing certificate obligation.
Exports of wheat are prohibited except for shipments covered by pre existing irrevocable payment instruments or by government to government food security permissions; Nepal's request was approved. Eligible exporters (those who exported to the requesting country in the three prior fiscal years) may apply online through DGFT's ECOM system, subject to a minimum land transport threshold. Allocation is pro rata to three year average exports and applied quantity, with reallocation of unutilized amounts. Export Authorisations will be valid until the fiscal year end and allocated exporters must submit a Landing Certificate within one month of completing the export.
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 of broken rice on humanitarian grounds permitted only with government approval, quotas allocated pro rata to prior exporters.
Exports of broken rice are prohibited except where the Government authorises shipments to meet another country's food security request; approved requests trigger a transparent quota allocation by online application. Eligible exporters are those who exported rice to the requesting country in the three years prior to prohibition. Allocation is pro rata to three year average exports or quantity applied for, subject to a minimum sea shipment threshold; unutilized quantities are reallocated pro rata. Applicants must apply online with three year export data, and exporters must submit a Landing Certificate within one month after completing exports.
Amendment in Paragraph 10.16 (A) in the Handbook of Procedures 2023 to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC).
Show AI Summary
General Authorisation for Export of Chemicals expanded to include Appendix 10N chemicals, subject to civilian use and quarterly reporting.
The amendment expands the General Authorisation for Export of Chemicals and related Equipment (GAEC) to include specified chemicals listed in Appendix 10(N) and their export/re export to listed countries, requiring a one time online GAEC application via the SCOMET portal with ANF 10A. Exports under GAEC are subject to civilian use restrictions, exporter declarations on letterhead covering end use and supply chain transfers, a five year GAEC validity, and mandatory quarterly post reporting to government authorities.
Amendment in Appendix 2X of FTP, 2023
Show AI Summary
Exemption from Azo dye testing confirmed for imports from specified countries, removing testing obligations for those shipments.
Amendment to Appendix 2X of the Foreign Trade Policy, 2023 revises the list of countries exempted from mandatory testing for the presence of Azo Dyes in textiles and textile articles, superseding the earlier public notice. The updated Appendix 2X provides that testing for Azo dyes will not be required for imports originating from the enumerated countries, thereby changing import testing obligations for those consignments.
Advance Authorization scheme - violation of pre-import condition - Regularization of default against import on or after 13.10.2017 & upto and including 09.01.2019 - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023
Show AI Summary
Pre-import condition compliance: imports under Advance Authorization may be regularized by prescribed payments for the specified period.
Imports under the Advance Authorization Scheme effected on or after 13.10.2017 and up to and including 09.01.2019 that did not meet the pre-import condition may be regularized by making payments as prescribed in the Customs Circular; Regional Authorities are to guide trade and report implementation difficulties to the Directorate.
Import of Watermelon Seeds under ITC(HS) 12077090 of ITC(HS), 2()22 Schedule-I (Import Policy) for the period up to 31.10.2023
Show AI Summary
Import allocation of watermelon seeds limited and licensed on actual user basis; applications by deadline with specified documentation.
Imports of watermelon seeds under ITC(HS) 12077090 are capped for the period up to 31 October 2023 and allowed only on an Actual User basis. Applications from processors must be filed by the publicised deadline and exclude IECs issued on or after the notice date. Applicants must supply a pre-existing FSSAI licence showing processing capacity and a CA certificate of overall and watermelon-seed-specific turnover; one application per IEC and mis-declaration carries a two-year disqualification. The Exim Facilitation Committee will allocate quantities using 70% weight for processing capacity and 30% for average past imports, with DGFT reserving rights to set floors/ceilings and amend the process.

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