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
Pending EODC cases where vehicles imported under EPCG Scheme were not registered as Commercial/Tourist Vehicle – Reference Policy Circular dated 07.05.2008.
Show AI Summary
EPCG vehicle registration relief: delay condoned and compliance relaxed where CMVR or RTO prevents tourist/commercial registration.
The circular grants administrative relief for EPCG imports not registered as tourist/commercial vehicles due to CMVR age restrictions or RTO refusals, identifies cases of precluded registration, RTO confirmation of ineligibility, and delayed registration, and provides that Paragraph 2(b) of the earlier Policy Circular need not be complied with in such cases while extending and condoning the prior registration cut off to the date of this circular.
Deferment in the date of effect for implementation of bar-coding on Primary and Secondary level packaging on export consignment of pharmaceuticals and drugs for tracing and tracking purpose.
Show AI Summary
Bar-coding requirement on pharmaceutical export packaging deferred, new staggered effective dates set for primary and secondary levels.
The Director General of Foreign Trade amends prior public notices to defer implementation of bar-coding for trace-and-track on export consignments of pharmaceuticals and drugs, establishing staggered commencement dates for secondary and primary packaging and extending the previously notified deadlines by six months, thereby altering exporters' compliance timeline.
Export of additional 4,476 MTs of raw sugar to USA under Tariff Rate Quota.
Show AI Summary
Tariff Rate Quota allocation permits additional raw sugar exports to USA through designated exporter under existing certification procedures.
The Director General of Foreign Trade allocates an additional 4,476 MT of raw sugar from the non-levy quota for export to the United States under the Tariff Rate Quota for the specified US fiscal year, to be exported through M/s. Indian Sugar Exim Corporation Ltd. Existing procedures for issuance of GSP certificates and other certification requirements for sugar exports to the United States continue to apply, and this allocation is supplementary to an earlier allocation of 8,300 MTs.
Introduction of electronic Bank Realization Certificate (e-BRC) system.
Show AI Summary
Electronic Bank Realization Certificate implementation extended to permit banks a transition period before mandatory adoption.
Banks are required to issue and transmit e-BRC in electronic form as the standard mechanism for Bank Realization Certificates; however, a temporary extension allows banks to continue issuing physical BRCs during a defined transition period to facilitate readiness and smooth adoption of the electronic system.
Checklist for Focus Market Scheme (FMS)((Updated on 07.09.2012))
Show AI Summary
Focus Market Scheme documentation requirements: specific export proofs and declarations required to validate incentive claims.
Checklist prescribes documentary and procedural requirements for claiming Focus Market Scheme benefits: signed covering letter and ANF 3C, proprietor/authorized signatory declarations, original or certified Shipping Bills, bank realisation certificate/FIRC, self certified RCMC, bills of lading, and specified proof of landing in the focus market (import bill of entry, delivery order, arrival notice, carrier tracking report, rail/lorry receipts, or other satisfactory evidence). Additional situational documents (RBI permissions, BG/LUT, third party disclaimers, proof of tax non availment) are required where relevant, and each application must comply with applicant categorisation and filing limits.
Checklist for Market Linked Focus Product Scheme (MLFPS)(Updated on 07.09.2012)
Show AI Summary
Market Linked Focus Product Scheme documentation checklist ensures complete export applications and compliance with FTP/HBP requirements.
MLFPS applications require ANF 3C and a standardized checklist of documents and notes per FTP 2009-14 and HBP Vol. I. Core submissions include a signed covering letter and ANF 3C, declarations by authorised signatory, original or self attested shipping bills, original bank realization certificate/FIRC or specified alternatives, valid RCMC, bills of lading, and documentary proof of landing in the Focus Market. Applications are limited to fifty shipping bills, must be filed port wise and year wise, exclude ineligible exports, and may incur late cuts; additional documentation is prescribed for third party exports, EOUs/EHTP/BTP, direct negotiation and absence of BRC. Counter assistance is available for pre submission verification.
Checklist for Vishesh Krishi Gram Upaj Yojana (VKGUY) (Updated on 07.09.2012)
Show AI Summary
VKGUY documentation requirements: mandatory submission and verification steps to ensure eligibility and admissibility of export benefit claims.
Checklist prescribes documentary and procedural requirements for claiming VKGUY benefits, including a signed covering letter and ANF 3C, declaration excluding ineligible exports, original or self attested Shipping Bills and Bank Realisation Certificate/FIRC or permitted alternatives, valid RCMC, and scenario specific additional documents (linking declaration for FIRC, RBI permission for direct negotiation by non status holders, BG/LUT where no BRC, third party disclaimers, and proof of non availment of direct tax exemption for EOU/EHTP/BTP). It mandates separate applications per licensing year, limits shipping bills per application, and provides Counter Assistance for pre submission verification.
Checklist for Focus Product Scheme (FPS)(Updated on 07.09.2012)
Show AI Summary
Focus Product Scheme documentation requirements: submit ANF 3C, shipping bills, bank realisation and required declarations to secure benefits.
Focus Product Scheme requires exporters to file ANF-3C with a signed covering letter and declaration, original or certified Shipping Bills and bank realisation evidence or FIRC, and valid RCMC; separate port-wise applications and licensing year filings are required. Additional documents are mandated for FIRC particulars, direct negotiation permissions, BG/LUT compliance, third party export disclaimers, and EOU/EHTP/BTP tax non availment proof. Applications are limited in shipping bill count, must use applicable rates when rates change, and face late cut penalties for delays. Counter assistance is available for pre submission checks to avoid deficiencies.
Check-list for submission of application in regard to Import Export Code Number (IEC Number) (Updated on 3.8.2012)
Show AI Summary
Import Export Code documentation requirements: checklist mandates specified documents and offers free counter assistance to expedite complete applications.
Import Export Code applications require submission of a covering letter, fully signed ANF 2A, application fee demand draft, original/self-certified bank certificate with applicant photograph, self-certified PAN copy, passport photographs, stamped self-addressed envelopes, and the Part D declaration. Additional documents apply where relevant: RBI approval for non-resident repatriation, ROC filings for director changes, and board resolutions or equivalent authorisations naming the authorised signatory. Applicants must follow the checklist to prevent deficiency notices; free counter assistance is available to verify application completeness before processing.
Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Focus Product Scheme (FPS) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A and Appendix 37D of Handbook of Procedures (Vol. I).
Show AI Summary
Additional Duty Credit Scrip entitlement for exports via designated land customs grants extra export incentive for qualifying products.
DGFT has added a Note in Appendix 37A and Appendix 37D of the Handbook of Procedures (Vol. I) stating that exports of products listed in Table 1 and Table 2 through any Land Custom Station in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Sikkim are entitled to an additional Duty Credit Scrip @ 1% of FOB value for exports made with effect from 5 June 2012.
Handbook of Procedure Vol.I (Appendices and Aayaat Niryat Forms).
Show AI Summary
Notification of Trade Procedure Handbook: it comes into force immediately, with specified appendices deemed effective earlier.
The Director General of Foreign Trade notifies the Handbook of Procedures - Volume I (Appendices and Aayat Niryat Forms) under paragraph 2.4 of the Foreign Trade Policy, 2009-2014, declaring the Handbook to come into force with immediate effect while specifying that Appendix 37A, Appendix 37C and Appendix 37D are deemed to have come into effect on 5th June, 2012.
Introduction of electronic Bank Realization Certificate (e-BRC) system.
Show AI Summary
Electronic Bank Realization Certificate system enables digital BRCs and prescribes exchange conversion and pro rata benefit allocation.
Banks must upload BRC data daily to the DGFT server and convert manual BRCs into XML; rupee equivalents of realised foreign exchange are to be calculated using CBEC-notified monthly rates or RBI rates where applicable. Exporters must provide commission amounts when filing online, as e-BRCs omit commission details. RAs shall assess Chapter 3 benefits based on net foreign exchange earnings in e-BRCs, and when realised receipts fall short of shipping bill FOB, the system will perform pro rata distribution of realised foreign exchange across export items for benefit allocation.
Amendment of SION E-125 under Food Product Group.
Show AI Summary
Description change: Activated Bleaching Earth replaces branded term; Shea nuts oil-content alters permitted import quantities.
Amendment to SION E-125 substitutes the import-item description for Shea Stearine from the brand name to "Activated Bleaching Earth" without changing permitted quantities. The SION sets permitted export/import items and provides an oil-content adjustment mechanism for Shea Nuts that alters permitted import quantity on a pro rata basis. Customs must sample and test every Bill of Entry for Shea Nuts, endorse oil content on the Bill, and Regional Authorities will redeem authorizations based on the weighted average oil content; imports may clear after sampling without awaiting test results.
Only e-mails from NIC e-mail addresses are valid official e-mail from Addl. DGFT’s Office.
Show AI Summary
Official email authentication: only NIC e mail addresses qualify as valid government communications, verify doubtful messages before responding.
Only e-mails from NIC e-mail accounts (for instance marked "@nic.in") are valid official communications from the Addl. DGFT, Mumbai. E-mails sent from non-NIC addresses claiming to be from DGFT officers are not official; exporters should not furnish documents or respond and should verify doubtful e-mails by writing to a known officer address on the DGFT Mumbai website.
Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A of Handbook of Procedure (Vol. I).
Show AI Summary
VKGUY amendment adds skimmed milk powder to export incentive list; eligible exporters gain specified admissible benefit.
An amendment to Appendix 37A of the Handbook of Procedures (Vol. I) adds Skimmed Milk Powder to Table 2 of the Vishesh Krishi and Gram Udyog Yojana as a designated VKGUY product with its ITC HS classification and a specified admissible rate for exports, effective immediately under the Directorate's authority.
Amendments in the Reward/Incentive Schemes of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A, Appendix 37C and Appendix 37D of Handbook of Procedure (Vol. I).
Show AI Summary
Reward and incentive scheme amendments expand and modify eligible export products and rates under Foreign Trade Policy.
Amendments to the Reward/Incentive Schemes revise Appendices 37A, 37C and 37D of the Handbook of Procedure: Appendix 37A deletes certain agricultural items from Table 2 and adds roasted cashew kernels and protein concentrates with a 5% admissible rate. Appendix 37D expands Table 1 with numerous focus products (general bonus benefit 2%, some at 5%), amends admissible rates to 5% for listed items, and adds Market Linked Focus Products in Table 2. Appendix 37C adds new focus and special focus markets; Appendix 7 adds Towns of Export Excellence. All changes take immediate effect.
Introduction of electronic Bank Realization Certificate (e-BRC) system.
Show AI Summary
Electronic Bank Realization Certificate now required: electronic transmission replaces physical BRC submission after a short transition period.
Banks must issue and transmit Bank Realization Certificates electronically to the Directorate under an electronic Bank Realization Certificate (e-BRC) system, with technical guidelines available on the Directorate's website. The physical BRC system will operate alongside the e-BRC during a short transition; thereafter mandatory electronic transmission applies and physical BRC submission for claiming Foreign Trade Policy benefits will no longer be required, reducing transaction time and cost.
Handbook of Procedures (Volume I).
Show AI Summary
Handbook of Procedures notification under foreign trade policy institutes Volume I and appendices, activating procedural framework for trade regulation.
The Director General of Foreign Trade, exercising power under Paragraph 2.4 of the Foreign Trade Policy 2009-2014, notifies the Handbook of Procedures (Volume I) and its Appendices as the operative procedural framework for trade regulation and administration, specifying their commencement in exercise of statutory authority.
File applications for 9 SEZ port codes - reg.
Show AI Summary
SEZ port codes assigned - applicants must use the new codes when filing applications under FTP and SEZ rules.
Nine SEZ port codes for specified Maharashtra SEZs have been allocated and uploaded to the DGFT website; applicants must use these LOCODEs when filing applications on the DGFT server under the Foreign Trade Policy 2009-14 and the SEZ Act and Rules, pursuant to DGFT approval.
Clarification regarding standard weight and tolerance in weight of 1 bale of cotton.
Show AI Summary
Standard bale weight: weight, not bale count, determines export compliance; limited tolerance prevents penal action.
The notice presumes 1 bale = 170 kgs and directs that permitted export quantity be measured by aggregate weight (product of number of bales and 170 kgs). Non standard bale sizes are permitted provided the total shipped weight does not exceed the allotted weight. Compliance and enforcement for RC holders will be determined by weight rather than bale count, with penal action applicable for defaults subject to an allowable shortfall of up to five percent.

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