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
Amendments/additions/corrections etc. in the Schedule of DEPB rates
Show AI Summary
DEPB schedule amendments update export incentive rates and value caps for multiple product groups under trade policy.
The Director General of Foreign Trade issues an administrative amendment to the Schedule of DEPB rates under the Foreign Trade Policy and Handbook of Procedures, revising DEPB percentage rates and specified value caps across multiple product groups by adding, correcting, deleting and creating adhoc entries; the Public Notice sets the operative export incentive rates and per-unit/per-weight caps for the listed products, with certain adhoc items subject to limited validity and specified applicability.
Amendments in Appendix 5 of the Handbook of Procedures, Vol-1
Show AI Summary
Amendment to Appendix adds a company entry in the Handbook of Procedures, updating directory contact information under DGFT authority.
Amendment under DGFT authority adds a new entry to Appendix 5 of the Handbook of Procedures (Vol I) by public notice, inserting a private laboratory firm's name and full contact details to update the Handbook's directory of entities for stakeholder use.
Review of the SIONs in the Handbook of Procedures, Vol-2
Show AI Summary
Review of Standard Input Output Norms requires exporters to submit revised form data; administrative revision process to follow.
Review of Standard Input Output Norms requires exporters of specified chemical, plastics and sports goods SIONs to submit revised data in Sub Section XII of the Aayaat Niryaat Form with Appendix 33 information within the period stated in the Public Notice, and directs the concerned Administrative Licensing Committee to finalise the revisions within the administrative timeframe provided.
Amendments and additions in the Handbook of Procedures, Vol.1
Show AI Summary
Revision of SION procedures requires exporters to submit revised data and maintain self-certified Appendix-23 records for licensing checks.
ALC may identify SIONs for review and require exporters to submit revised data in the Aayaat Niryaat Form. Exporters and actual users must provide self certified copies of the relevant portion of Appendix 23 for physical and deemed exports; the licensing authority will compare Appendix 23 entries with licence norms and imported quantities, and where consumption is lower than imports, customs duty on the unutilized imported value with interest is payable. Appendix 23 may be maintained and submitted electronically with a digital signature.
Supplies made from 100% EOU to EPCG licence holder in DTA - clarification thereon
Show AI Summary
EPCG scheme concession: EOUs may clear goods to DTA at concessional excise duty under end use notification.
Supplies by an EOU to an EPCG licence holder in the DTA count towards positive NFE. Goods cleared from EOUs under the EPCG Scheme attract Central Excise Duty equal to the effective customs duty on like imported goods after applying the end use notification, allowing EOUs to clear such goods at a concessional duty rate without any separate excise exemption notification.
Amendments in para 2.32(i)(b) of the Handbook of Procedures, Vol-1
Show AI Summary
Import of metallic waste and scrap now permitted only through specified designated ports under amended Handbook of Procedures.
Amendment to paragraph 2.32(i)(b) of the Handbook of Procedures (Vol. I) authorises import of metallic waste and scrap in unshredded, compressed and loose form only through a specified list of ports and inland container depots; the change is effected under Paragraph 2.4 of the Foreign Trade Policy and published by public notice dated 20/05/2005.
Amendments in the Sub-para 7.10.7 of the Handbook of Procedures (Volume I)
Show AI Summary
Export obligation for loaned precious metals imposes a strict jewellery export deadline; outright purchases remain exempt.
SEZ units obtaining gold, silver or platinum on loan from nominated agencies must export jewellery made from those metals within ninety days of release; this requirement does not apply to precious metals purchased outright from the nominated agencies.
Regarding last date for submission of applications for claiming benefits under DFCE under Exim Policy 2003-04
Show AI Summary
DFCE claim deadline tied to notification of the revised Appendix, applications due within the prescribed filing period.
Clarifies that the last date for submission of applications for claiming DFCE benefits under Exim Policy 2003-04 shall be 90 days from the date the revised Appendix 17D is notified; this revises earlier guidance that had fixed the deadline from the Public Notice and had advised RLAs not to accept applications.
Amendments in the Appendix 5 of the Handbook of Procedures (Volume I)
Show AI Summary
Appendix five amendment adds authorised testing and certification agencies under the Foreign Trade Policy, updating Appendix entries.
The Director General of Foreign Trade, under paragraph 2.4 of the Foreign Trade Policy, has amended Appendix 5 of the Handbook of Procedures (Vol. I) by adding six new entries listing recognised testing, inspection and certification agencies with names, addresses and contact details in India and abroad for administrative and verification purposes.
Amendments/deletions/corrections and additions in the Handbook of Procedures, Vol.2, 2002-2007, as amended
Show AI Summary
Standard input-output norms updated, altering input allowances and adding entries for chemicals, engineering and plastics.
Revisions amend the standard input-output norms in the Handbook of Procedures (Vol.2) 2002-2007 by updating and adding specific export-import mappings, correcting item descriptions and quantities, deleting obsolete norms, relocating entries between product groups, and adding conditional footnotes and value caps. Annexures introduce new chemical, engineering and plastics entries with exact input allowances; fuel and textile notes impose actual user conditions and captive power prerequisites and set product-specific fuel entitlements.
Amendments in the Handbook of Procedures (Volume I). Appendix-37A of Handbook (Vol.I) giving the details of items which qualify for export benefits under Vishesh Krishi Upaj Yojana
Show AI Summary
Vishesh Krishi Upaj Yojana export eligibility updated: specific tariff chapters and a minor forest produce list determine benefit access.
Amendment revises Appendix 37A to specify items eligible for benefits under the Vishesh Krishi Upaj Yojana, listing covered tariff chapters with stated subheading exclusions and appending a detailed schedule of Minor Forest Produce. The Notice clarifies that commodity entries labelled as "Others" at the eight digit ITC(HS) level in the listed chapters are excluded from scheme benefits.
Clarification regarding Public Notice No.31 dated 14.12.04 for issuance of Advance Licences for Pepper
Show AI Summary
Advance licence issuance restrictions on specified agricultural imports; no CIF enhancement allowed for prior licences after restriction.
Standard Input Output Norms entries in the Food Products group deleted by Public Notice No.31 remain deleted despite their erroneous reappearance in a Handbook compilation and must be treated as deleted from the original notice date. Separately, para 4.7 restricts issuance of Advance Licences for specified categories of agricultural items and licensing authorities must not allow enhancement of CIF value on licences issued prior to the restriction for exports occurring after the restriction; regional licensing authorities must comply.
Hand Book Of Procedures - Declaration/Undertaking in Terms of Para 4.7/4.4.2
Show AI Summary
Advance licence conditions: exporters must exclude specified agricultural items and obtain biotechnology NOC before licence issuance.
Advance licences may be issued on self-declaration subject to exclusions: imports of animal organs, pepper and specified agricultural categories (edible oils, oilseeds, cereals, certain high-duty spices, and certain high-duty fruits/vegetables) are barred from the self-declaration route. Perfumes, perfumery compounds and feed ingredients with vitamins must be processed under the alternate procedural route pending Advance Licensing Committee approval. Biotechnology-related exports or imports require a Department of Biotechnology No Objection Certificate before an Advance licence will be issued. Applicants must submit the prescribed declaration/undertaking identifying applicable exclusions or requirements.
Amendments in the Handbook of Procedures (Volume I)
Show AI Summary
Export compliance certification updated with new export realisation thresholds and documentation, plus procedural and shipment rule amendments.
Applicants for Importer Exporter Code must annex two banker attested passport photographs. Appendix 26 certification is revised to set export realisation thresholds for preceding and current licensing years and to require declaration of outstanding export proceeds for status renewal and EPCG redemption. Licence/certificate/permission may be revalidated on merits for a six month period by the issuing authority. EOUs receive clarified wastage eligibility and limited personal carriage export concessions subject to shipping bill and bank realisation proof. Importers must maintain a prescribed consumption register. DGFT field offices act as Export Facilitation Centres and Standing Grievance Committees with industry representation are constituted. Date of shipment rules are prescribed by transport mode with transitional protection for consignments already with Customs.
Amendments in the validity period of import licenses /certificates/permission/CCP etc. issued during the period w.e.f. 1.4.2004 to 31.8.2004
Show AI Summary
Import licence validity extensions provide longer operative periods and require licence endorsement to obtain the extension.
Amendment extends validity periods for various import licences and related instruments issued in the earlier specified period: Advance Licences (including Annual Requirement), DFRC and Replenishment for Gem & Jewellery-24 months; EPCG (other than spares)-36 months; EPCG for spares, refractories, catalyst and consumables-co-terminus with EPCG Export Obligation; others including CCP and Duty Entitlement Passbook Scheme-24 months unless specified; Advance Licence for deemed export-24 months or co-terminus with contracted project execution period, whichever is later. Licence holders must present licences for endorsement by licensing authorities to receive the extended validity.
Abeyance of Application received relating to Appendices 17D for DFCE under EXIM Policy (2003-04) and Target Plus Scheme under Foreign Trade Policy (2004-05) issued under PN. 69 and 70, DT. 07/04/2005
Show AI Summary
Abeyance of DFCE and Target Plus applications - RLAs must halt acceptance pending revision and fresh notification.
Pending revision of Appendices 17D, following industry requests to simplify documentation, DGFT instructs Regional Licensing Authorities not to accept new applications for DFCE or Target Plus benefits and to keep any already received applications in abeyance until fresh appendices are notified.
No Norms Cases - Electronic Filing of Application Made Mandatory w.e.f. 2/5/05
Show AI Summary
Electronic filing requirement for No Norms Cases now mandatory; manual advance licence applications are no longer accepted.
Electronic filing is mandated for applications in respect of No Norms Cases under the Advance Licence scheme; manual submissions will not be accepted. The office will accept such applications only through electronic mode and manual applications for No Norms Cases are barred, with reference to the earlier trade notice.
Applicability of Para 9.4 of HB. of Procedures for granting supplementary claim of DFCE for service providers
Show AI Summary
Supplementary claim reduction applies to DFCE service-provider claims, increased penalty for six-month delays, claims after six months barred.
Supplementary DFCE claims by service providers filed on or before the last prescribed date will be allowed with a 10% cut on entitlement under Para 9.4. Claims filed after the last date but within six months will incur a 20% cut (combining Para 9.3 and Para 9.4 reductions). Claims submitted after six months of the last prescribed date will not be entertained. The clarification applies across all Export Promotion Schemes under the Foreign Trade Policy.
Handbook of Procedures (Volume I) incorporating Annual Supplement as updated on 8th April 2005
Show AI Summary
Notification of Handbook of Procedures annual supplement issued under foreign trade policy, bringing updated import-export procedures into force.
Notification under Paragraph 2.4 of the Foreign Trade Policy issues the Handbook of Procedures (Volume I) incorporating the Annual Supplement, places the Supplement and Appendices on the official Directorate website, and declares the updated Handbook to come into force from 1 April 2005, directing stakeholders to consult the Annexure and online Appendices for operative details.
Amendments in Appendix 17D for 2004-05 of the Hand Book of Procedures (Vol.I)
Show AI Summary
Target Plus entitlement criteria for status holders: eligibility, growth based duty credit rates, documentation and utilisation rules.
Prescribes Appendix 17D as the application form for claiming Target Plus entitlement for status holders for 2004-05, requiring submission of prior and current licensing year FOB export details, group turnover where applicable, and documentation including status certificate, audited financials, shipping bills and a professional certificate. Eligibility hinges on meeting a prior year export turnover threshold and a minimum incremental export growth; entitlement is a percentage of incremental FOB growth subject to specified growth bands and a cap, with explicit exclusions and declarations concerning third party exports and compliance with Exim Policy and customs conditions.

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