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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
Amendment in ANF 2A of Appendices and Aayat Niryat Forms (2015-2020)
Show AI Summary
Importer-Exporter Code applications now require online filing with PAN and bank proof plus digital signature from 1 April 2016.
The amendment mandates online-only filing for Importer-Exporter Code applications and modifications via the revised ANF-2A, requiring upload of only PAN and a cancelled cheque bearing the entity's pre-printed name or a Bank Certificate plus the signatory's digital photograph; manual submissions cease w.e.f. 01.04.2016. Applications filed online must be digitally signed (Class-II or Class-III). Regional Authorities will process complete applications per the attached checklist, verify details against Income Tax and MCA records, and communicate grant or refusal within two working days.
Extension of validity of Agencies as listed in the Appendix 2G of A&ANF of FTP 2015-20 up till 31.05.2016.
Show AI Summary
Extension of recognition for Pre shipment Inspection Agencies preserves validity for agencies expiring by May deadline.
The Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy, relaxes Paragraph 2.55(d) of the Handbook of Procedure to extend recognition of Pre shipment Inspection Agencies listed in Appendix 2G whose three year tenure has ended or whose validity would expire on or before 31 May 2016, maintaining their validity up to 31 May 2016.
Procedure to deal with the pending applications for issuance of Duty Free Import Authorisation(s) (DFIA) and their transferability.
Show AI Summary
Duty Free Import Authorisation post-export rule: DFIA limited to post-export with basic customs duty exemption and defined transfer rules.
DFIA eligibility has been confined to a post-export scheme under FTP 2015-20 with exemption limited to basic customs duty and the AU condition removed; pending online DFIA applications filed before 1.04.2015 may be issued by RAs on post-export basis as admissible, while DFIA entitlement for raw sugar is withdrawn w.e.f. 01.05.2015 and is only allowable for consignments with LEOs up to 2400 hrs on 30.04.2015; pending transfer requests for DFIAs issued under FTP 2009-14 (not involving raw sugar) may be processed under the original terms if documents are in order, and exporters may convert shipping bills to drawback where DFIA benefit is not available.
Make office function efficiently and transparently
Show AI Summary
In-person visits restricted; meetings allowed only by PRO screening and Joint DGFT approval, with email preferred for queries.
Access to the office is restricted and in-person visits are discouraged, allowed only in exceptional circumstances after screening by the PRO and approval by the Joint DGFT, with Gate Pass issued by the PRO. Hand-delivery of licences and scrips is discontinued and generally discouraged; exceptional hand-delivery for arrived goods requires a written request with documentary proof and will be considered by the Joint DGFT and, if authorised, effected through the PRO based on urgency. Trade must use email for pending-case queries addressed to the Joint DGFT.
Strict adherence to the Notification No 114 dated 12th March 2015 specifying number of mandatory documents required for Export and Import
Show AI Summary
Mandatory documentation rule: export import limited to three core documents, additional papers allowed only for regulatory compliance.
Requirement to limit mandatory export and import paperwork to three documents for routine shipments is affirmed: exports require Bill of Lading/Airway Bill, Commercial Invoice cum Packing List, and Shipping Bill/Bill of Export; imports require Bill of Lading/Airway Bill, Commercial Invoice cum Packing List, and Bill of Entry. Relevant regulatory authorities may notify or request additional documents where statutory restrictions, policy conditions, product specific compliances, or NOCs make them necessary, and deviations should be reported to the DGFT through trade bodies.
Trade Facilitation Measures
Show AI Summary
Trade office paperless procedure requires email first submissions and restricted physical access to ensure transparent DGFT operations.
DGFT requires a paperless and personal contact free regime: outside persons should not enter offices except in limited cases; all queries/submissions must be made by e mail to the concerned officer, replied to within 48 hours and copied to the Head of Office for weekly review. Physical submissions, if unavoidable, should be dispatched by post with e mail references or deposited at a Receipt Desk with computerized acknowledgement. In person meetings are limited to Heads or officers not below Joint DGFT and Regional Authorities must publish and review online pending application lists.
Reporting of trade statistics relating to export/import of services
Show AI Summary
Importer Exporter Code requirement urged for services exporters to improve trade statistics reporting and compliance.
The Department of Commerce, through DGCI&S, is addressing inadequacies in services trade data by collecting import and export of services statistics and urging all services exporters who do not possess an Importer Exporter Code (IEC) to voluntarily obtain IEC from Regional Authorities of DGFT and use it when effecting exports or imports of services so that comprehensive IEC based trade statistics can be captured.
Zero tolerance to corruption
Show AI Summary
Zero tolerance to corruption: mandatory monitoring, staff rotation and public reporting to deter corrupt practices and exclude touts.
Zero tolerance to corruption is mandated for DGFT and Regional Authorities, requiring vigilance to preserve integrity and transparency. Officers with dubious reputations are to be placed on a 'Watch List', assigned to non sensitive posts, and subject to work rotation; touts and middlemen must be identified, reported and made persona non grata. The trade community is requested to refuse cooperation with improper activity and promptly report suspected corruption to DGFT and the vigilance apparatus via provided contact channels.
Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs.
Show AI Summary
Export permission through ICDs for specified leather categories now includes ICD Kheda under existing sampling and testing regime.
Export of Finished Leather, Wet Blue and EI Tanned Leather is permitted through the ICD at Kheda using CLRI Ahmedabad's sampling, testing and certification facilities on a call basis, with procedures for drawal of samples and certification to continue as notified in the earlier Public Notice.
Enlistment under Appendix 2E - Agencies Authorized to issue Certificate of Origin - (Non-Preferential)
Show AI Summary
Certificate of Origin authorization: Indian Industries Association branch authorized to issue non preferential certificates and enlisted under FTP appendix.
Authorization under paragraph 2.04 of the Foreign Trade Policy enlists the Indian Industries Association's New Delhi branch in Appendix 2E as an agency authorized to issue Certificate of Origin (Non Preferential), enabling that branch to lawfully issue non preferential certificates for exporters and be recorded in the FTP's list of issuing agencies.
Introduction of Para 2.14(A) in the Handbook of Procedure (2015-20)
Show AI Summary
Change of IEC address with jurisdictional shift requires application to new RA, file transfer from old RA and amendment enabling benefits.
Where an IEC holder changes its Branch, Head or Registered Office causing a shift of the jurisdictional RA, the applicant must apply to the new RA and send a copy of that request with application details to the old RA. The old RA will transfer the IEC file to the new RA, which will amend the IEC based on the transferred file and fresh documents; the new RA shall enable the person at the new address to perform functions and apply for benefits under the Foreign Trade Policy.
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments
Show AI Summary
Track and Trace compliance for pharmaceutical exports requires GS1 barcoding and central portal data upload, subject to limited exemptions.
Manufacturers and exporters must apply GS1-standard barcoding on secondary and tertiary packaging and upload prescribed packaging data to the central portal before release. Primary pack barcoding is temporarily exempted, but human-readable details are required. Manufacturers must maintain a Parent-Child Relationship across packaging levels and upload that data, subject to phased exemptions for all manufacturers and extended relief for SSI manufacturers; consignments manufactured before exemption cut-offs are exempt from upload. Liability for data accuracy and timely upload lies with the manufacturer or exporter, and importer-mandated requirements may permit alternate compliance with prior approval.
Containers stuffed under Central excise supervision
Show AI Summary
Seal type A: enter seal type on the EDI shipping bill to avoid RMS re examination of supervised containers.
Containers under Central Excise supervision should have seal type A entered when filing the EDI shipping bill so RMS will generally not select them for re examination. Annexure C itself cannot be filed at EDI shipping bill submission, but the seal type contained in Annexure C can and should be fed at that time; failure to do so leads to RMS treating such containers as ordinary consignments and may cause de stuffing and re stuffing.
Deletion of Panama from Country Group-C under MEIS Scheme
Show AI Summary
Deletion of Panama from Country Group-C under MEIS corrects duplicate listing and alters exporters' reward eligibility.
Deletion of Panama from Country Group-C under the MEIS Schedule removes the entry "Panama" (Serial No.50) from Table 1 of Appendix 3B, leaving "Panama Republic" in Country Group-B, thereby clarifying country classification for application of MEIS incentives. The deletion is made under paragraph 1.03 read with paragraph 2.04 of the Foreign Trade Policy 2015-2020 and is effective from the date of the Schedule's initial notification.
Rescinding of the Public Notice 30(RE-2012)/2009-2014 dated 16th Nov, 2012
Show AI Summary
Rescission of border trade notices ends the special Indo Myanmar tradable items regime and restores normal cross border trade.
Rescission withdraws the prior notified special list of tradable items for Indo-Myanmar border trade at Moreh and rescinds all prior Public Notices on Indo-Myanmar border trade, effectuating transition from the special border-trade framework to normal cross-border trade under powers conferred by the Foreign Trade Policy.
Fixation of Standard Input Output Norms A1663 for Rubber Products (Import Item No. 10 under Miscellaneous Chemical) in the Handbook of Procedure Vol. II
Show AI Summary
Standard Input Output Norms amended: specified import quantity added for rubber product exports alongside existing value limit.
Amendment to Standard Input Output Norms A1663 replaces the 'NIL' entry for Miscellaneous Chemicals at S. No. 10 with a prescribed import quantity of 6.6425 Kg for inputs used in exporting All Types Steel Truck Radial Tyres (Tube Type) per 100 kgs, and specifies that this quantified import requirement applies in addition to the value-wise limit already prescribed in General Notes S. No. 8.
Amendment in paragraph 4.76 of Handbook of Procedures 2015-20
Show AI Summary
Laboratory enlistment procedure expanded: applications for laboratory authorisation now processed under applicable FTP enlistment provisions.
Amendment revises paragraph 4.76 so that, based on an Inspection Report and recommendations, a concerned laboratory may be considered for inclusion in either paragraph 4.42 or 4.43 of the Foreign Trade Policy. Consequently, paragraph 4.76 will cover the procedure for processing applications for enlistment or authorisation of laboratories stated in paragraph 4.42 of the Foreign Trade Policy.
Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20
Show AI Summary
Average Export Obligation relief where sector exports decline, obliging regional authorities to re fix EPCG authorisation obligations.
Para 5.19 of HBP (FTP 2015 20) allows re fixation of Annual Average Export Obligation where sector/product exports decline by more than five percent; Regional Authorities must re fix EO for EPCG authorisations for 2014 15, endorse reductions in licence files and amendment sheets, and apply prior policy circulars (under Para 5.11.2 HBP 2009 14) when considering discharge or shortfall before issuing demand notices, including this stipulation in the EODC check sheet.
Clarification on availability of benefit under Focus Product Scheme of Foreign Trade Policy 2009-14 on the export of items mentioned at SI No. 269 of Appendix 37-D, Table 1 of Foreign Trade Policy 2009-14 of kind used on bicycle (ITC HS 8481)
Show AI Summary
Focus Product Scheme eligibility limited to bicycle parts; non bicycle items are ineligible and scrips may be recovered.
Clarification: the Focus Product Scheme incentive for the tariff entry at Sl. No. 269 of Appendix 37 D (ITC HS 8481) was intended only for parts used on bicycles; other items appearing in the same description, including industrial valves not serving as bicycle parts, are not eligible. The scheme has ended, and cases where scrips were issued for non bicycle items should be reviewed and corrective action taken to recover erroneously granted claims.
Clarification about eligibility of Indian Kabuli Chickpeas under FPS in FTP 2009-14
Show AI Summary
Focus Product Scheme eligibility affirmed for Indian Kabuli Chickpeas, classified as edible vegetables and exempt from the pulse export ban.
The Policy Interpretation Committee concluded that Indian Kabuli Chickpeas are the same as Kabuli Chana, fall under HS subheading 07132000 as direct leguminous vegetables (not roots or tubers), are exempt from the general pulse export ban, and therefore qualify as Edible vegetables eligible for benefits under the Focus Product Scheme of FTP 2009-14; Regional Authorities are to allow FPS benefits and dispose of pending applications.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Topics

Acts Income Tax