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 in Handbook of Procedures, Vol. I
Show AI Summary
Import of metallic waste in shredded form permitted subject to certification and contractual assurance at all ports.
Import of specified metallic waste and scrap in shredded form is permitted through all ports subject to: a pre-shipment inspection certificate as per Annexure I to Appendix 5 from a listed Inspection & Certification agency certifying absence of radioactive contaminated material, and a copy of the contract between importer and exporter stipulating the consignment is free of radioactive contamination; imports from Hodaideh and Bandar Abbas are permitted only in shredded form.
Amendments in the Handbook of Procedures (Vol.I) (RE-2008)
Show AI Summary
Deletion of a Handbook provision under Foreign Trade Policy authority removes Para 5.11.2 from HBP Vol I.
Exercising powers under Para 2.4 of the Foreign Trade Policy, the Director General of Foreign Trade issued Public Notice No.162 (RE-2008)/2004-09 dated 23 March 2009 amending HBP (Vol. I) (RE-2008) by the deletion of Para 5.11.2, thereby removing that procedural provision from the Handbook.
Amendments/additions/deletions/corrections in the Handbook of Procedures, Vol.2, 2004-2009.
Show AI Summary
Standard Input Output Norms updated for reinforced rubber hoses and timing belts, specifying component and rubber compound input ratios.
Amendment updates Standard Input Output Norms by broadening an import item description for reinforced steel wire braided rubber hose yarns and by adding two SION entries prescribing precise component and rubber compound input ratios for a reinforced hose with non alloy steel flanges/couplings and for timing belts, including specified synthetic rubbers, fillers, chemical inputs and capped antioxidant quantities per unit of export product.
Guidelines for issuance of Freely Transferable 'Supplementary' Duty Credit Scrip under Chapter 3 Schemes.
Show AI Summary
Supplementary duty credit scrip entitlement allows exporters to claim scheme-rate differentials for eligible exports where higher rates apply.
Regional Authorities must accept requests supported by related file numbers and a due-drawn differential statement (Annexure A) and grant manually issued supplementary freely transferable duty credit scrips for shipping bills where entitlement rates have increased or original claims have been restored or enhanced, without insisting on surrender of the original scrip, processing consolidated requests in the related main claim files to maintain records.
Import of restricted item(s) against transferred DFIA
Show AI Summary
Import of restricted items allowed against transferred DFIA where exports were completed before import restrictions, without separate licence.
Restricted imports may be permitted against a transferred Duty Free Import Authorization (DFIA) without a separate import licence where the underlying exports were completed prior to the imposition of import restrictions, excluding prohibited items and items reserved for import by State Trading Enterprises or otherwise specifically excluded by notification.
Amendments in the Handbook of Procedures (Vol. I) RE-2008)
Show AI Summary
Export obligation extension for advance authorizations: automatic extension granted without composition fee, no further extensions beyond deadline.
The Handbook of Procedures amendment replaces paragraph 4.22.1 to provide that for advance authorizations relating to specified raw sugar imports where export obligation is unfulfilled, the export obligation period is automatically extended to a later cutoff date without payment of a composition fee, and no further extension shall be allowed beyond that cutoff date.
Amendment in the Schedule-2 of ITC (HS) Classification of Export and Import Items, 2004-09
Show AI Summary
Trade Quota Allocation for white sugar to EU requires designated exporter and Customs and GSP certification before shipment.
A white sugar export quota to the European Union is allocated under the Foreign Trade Policy and identified by HS Code 17010000; M/s Indian Sugar Exim Corporation Limited is designated as the export agency for the ACP India preferential quota. EUR documentation must be endorsed by Customs at the port of shipment and the GSP certificate must be issued by the Export Inspection Agency or the Directorate General of Foreign Trade, with application of Regulation (EC) No. 950/2006 to complementary sugar entries and a later substitution of the certification text noted.
Notification No 94 (RE-2008)/2004-2009 - Amends Schedule - I (Imports) of the ITC (HS) Classifications of Export and Import Items, 2004-09
Show AI Summary
Tariff classification alignment: ITC (HS) codes aligned with Customs classifications, with no change to current import policy.
Notification aligns ITC (HS) codes with Customs classifications, directing Licensing Authorities and Commissioners of Customs to apply the revised Schedule I (Imports) nomenclature; it expressly states that no change to existing import policy for items covered by the Notification is intended.
Guidelines for import of Rough Blocks and Slabs of agglomerated/artificial stones for the year 2008-09
Show AI Summary
Import licence flexibility permits substitution of rough marble blocks for agglomerated stone imports, subject to licence conditions and floor prices.
Licence holders for rough/unprocessed blocks and slabs of agglomerated/artificial stones may opt to import rough marble blocks/slabs instead of the originally licensed items, subject to all applicable import conditions including floor prices; eligible entities must secure an endorsement on their licences from the relevant licensing authority within the specified short period.
Guidelines for import of Rough Marble Blocks and Slabs for the year 2008-09
Show AI Summary
Import quantity enhancement permits rough marble licence increases up to 25%, usable after start of the new financial year.
Licence holders for 2008-09 may apply to the concerned Regional Authority to increase their rough marble blocks and slabs import quantity by up to 25% of the original licence; the enhanced quantity is subject to all conditions of the relevant circular, must be endorsed on the licence, and may be utilized or imported only after 1.4.2009.
Amendments in the Handbook of Procedures (Vol.1) (RE-2008) Revalidation of DFIA
Show AI Summary
DFIA revalidation permitted for affected authorisations after endorsement, subject to timely requests and absence of fraud.
Revalidation of Duty Free Import Authorisations issued between 1 May 2006 and 31 March 2007 is permitted for six months from the date of endorsement, including those with transferability; requests must be made to the issuing Regional Authority within thirty days of this Public Notice and will be endorsed within seven working days, and the facility is not available where misrepresentation or fraud is detected.
Procedure for import of Vegetable Fats (Vanaspati Ghee) under India-Nepal Trade Treaty 2002
Show AI Summary
Tariff rate quota allocation under India Nepal Treaty requires TRQC and Certificate of Origin for duty free vanaspati imports.
Procedure permits duty-free import of Nepalese Vegetable Fat under the India Nepal Trade Treaty within the Tariff Rate Quota, subject to canalization and documentary conditions. The Nepal Department of Commerce allocates annual TRQ to manufacturers, subdivides it into quarterly allocations, and communicates quotas to DGFT. Imports against quota require a duplicate Tariff Rate Quota Certificate (TRQC) and a Certificate of Origin (COO) issued by the Nepalese authority; unused quarterly quota cannot be carried forward and importation is limited to specified Land Custom Stations.
Amendments in the Handbook of Procedures (Vol.1) (RE-2008)
Show AI Summary
Market-linked focus product exports authorised for specified leather and apparel shipments to EU and USA under amended procedure.
Amendment to Handbook of Procedures (Vol. I, RE-2008) adds Table 14 to Appendix 37D designating leather products (per Table 1 of Appendix 37D) and apparels (ITC HS 61, 62) as Market Linked Focus Products, linking them to EU (27 countries) and USA markets and specifying the admissible export period from 1 April 2009 to 30 September 2009.
Amendments in the Handbook of Procedures (Vol.1) (RE-2008)
Show AI Summary
High value added manufactured goods designation extended to specified marble products, enabling FPS export benefit on eligible shipments.
Specified marble and travertine slabs, blocks, tiles and related products are added to the category of High Value Added Manufactured Goods in Appendix 37D Table 9. Benefits for these products apply for exports made with effect from 1.4.2008; where exported to fulfil export obligation under Advance Authorisation or Duty Free Import Authorisation, eligibility requires at least 100% value addition. The listed products are entitled to FPS benefits on FOB export value for qualifying exports made with effect from 1.4.2008.
Amendments in the Handbook of Procedures (Vol. 1) (RE-2008)
Show AI Summary
VKGUY benefits extended to marine products under specified HS codes, granting additional export incentive with retrospective effect.
Correction to Table 13, Appendix 37A, Handbook of Procedures Vol. I (RE-2008) clarifies ITC HS code mappings and establishes that marine products covered under Chapter 3, including HS codes 1604 and 1605, are eligible for additional VKGUY benefits, with the amendment specifying the effective export date for admissibility of that additional incentive.
Amendments in the Handbook of Procedures (Vol.1) (RE-2008)
Show AI Summary
Duty credit scrip eligibility expanded to include specific VKGUY castor oil product codes for applicable exports.
Amendment to the Handbook of Procedures adds specified VKGUY product codes-castor oil and related hydrogenated/dehydrated castor oil items-to Table 14 of Appendix 37A, making those products eligible for duty credit scrip on exports; the entries identify the relevant ITC HS codes and state the export date from which the benefits will be admissible.
Guidelines for import of Rough Blocks and Slabs of agglomerated / artificial stones for the year 2008-09
Show AI Summary
Import option for licensed agglomerated stone quota permits substitution with rough marble blocks subject to licensing conditions.
DGFT grants licence holders for rough/unprocessed blocks and slabs of agglomerated/artificial stones the option to import rough marble blocks/slabs in place of the originally licensed items; such imports are subject to all conditions applicable to rough marble blocks/slabs, including floor prices and other notified regulatory constraints, and licence holders must obtain a Regional Authority endorsement within fifteen days of the circular.
Guidelines for import of Rough Marble Blocks and Slabs for the year 2008-09
Show AI Summary
Import licence enhancement for rough marble allowed to bridge policy delay, subject to existing conditions and post-April use.
Licence-holders for rough marble blocks and slabs under Policy Circular No.13 (RE-08)/2004-2009 may apply to the concerned DGFT Regional Authority to enhance their 2008-09 licence quantity by up to 25%, with the R.A. endorsing the additional quantity; imports of the enhanced quantity are subject to all existing conditions and may be utilized or actually imported only after 1.4.2009.
Procedure for issuing Free Sale and Commerce Certificate - Clarification regarding
Show AI Summary
Free Sale and Commerce Certificate procedure simplified: purchase orders not required and prior approvals auto-covered with regulatory endorsement.
Issuance of Free Sale and Commerce Certificates is simplified: purchase orders need not accompany applications; a system must automatically cover previously approved items to avoid repeat referrals to the regulatory authority; DGFT officials must check items against the relevant Act and Rules before issuing certificates and endorse a copy of the approval letter to the regulatory authority; Regional Authorities are to apply these procedures when processing applications.
Amendments in the Schedule of DEPB Rates
Show AI Summary
DEPB schedule amendment updates export incentive rates for specified high voltage porcelain insulators, effective immediately.
Amendment to the DEPB Schedule revises Product Group "Chemical Products" (Product Code: 62) by adding two DEPB entries for High Voltage Solid Core Porcelain Insulators and High Voltage Tubular Porcelain Insulators, each carrying a DEPB rate of five units and distinct per kilogram value caps. The changes are made under the Foreign Trade Policy and the Handbook of Procedures and take immediate effect for export entitlement calculations.

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