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
Operationalisation of provisions of Para 5.11.2 of Hand Book of Procedure Vol.-1 (2009-14) [RE: 2010].
Show AI Summary
Re fixation of Annual Average Export Obligation permitted where exports decline; Regional Offices must adjust EPCG authorizations and record amendments.
Para 5.11.2 permits re fixation of the Annual Average Export Obligation where a sector or product group shows more than a 5% decline; the circular lists product groups declining in 2010 11 and directs Regional Offices to re fix EPCG Annual Average Export Obligations for 2010 11, record any reductions on licence files and amendment sheets, and to consider these Policy Circular concessions before issuing demand notices and in the EODC check sheet.
Corrigendum in description of export item at Sl. No 915, Product Code-62 of the DEPB Rate Schedule.
Show AI Summary
Corrigendum to DEPB Rate Schedule: export item description corrected to Vinyl Pyridine Latex, typographical error rectified.
Corrigendum under Paragraph 2.4 of the Foreign Trade Policy, 2009-14 corrects the DEPB Rate Schedule description at Sl. No. 915, Product Code-62 from the typographical misprint "Vinyl Oyridine Latex" to the correct description "Vinyl Pyridine Latex"; the modification is strictly a textual correction and does not alter the product code, DEPB rate, or any other provision.
Corrections in Public Notice No.80/(RE2010)/2009-14 dated 13.10.2011 and Public Notice No.83/(RE2010)/2009-14 dated 31.10.2011.
Show AI Summary
Foreign Trade corrections update item descriptions and effective inclusion dates in the Hand Book of Procedure, preserving tariff codes.
Corrections amend the Hand Book of Procedure, Vol. I: items at Sr. No.247 and Sr. No.248 in Table 4 Appendix 37D are made effective from 13.10.2011 with prior VKGUY benefits preserved; Sr. No.252 in Table 4 is re described as Other Derivatives of Pyradine while retaining ITC HS Code 29333919; Mexico remains listed in Table 6; and Sr. No.23 in Table 8 Appendix 37D is re described as g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: Lorries and trucks, with ITC HS Code 870422 unchanged.
Amendment in SION, A1790 and A1834.
Show AI Summary
SION amendment: Corrects import item name to Antimony Trioxide; no change in inputs or export description.
DGFT amends SION A1790 and A1834 in the Handbook of Procedures to correct specified import item names to Antimony Trioxide; the modification is confined to the input names and does not affect input descriptions, input quantities, or the export product description.
Fixation of a new SION (C–2048) and addition / deletion / amendment in 5 SIONs of Engineering Product Group (Product Code ‘C’) in the Hand book of Procedures V.2 (2009-14)
Show AI Summary
Standard Input-Output Norms amended: new SION added and harmonised inputs with reduced wastage and consumables allowed.
Fixation of a new SION C-2048 for Ball Pen Tips of Nickel Silver Wire of 1.60mm diameter specifies required inputs (Nickel Silver Wire, Tungsten Carbide, and consumables allowed up to 2% FOB). SIONs C-864, C-1802, C-1888 and C-1937 are amended to use "Tungsten Carbide Balls" uniformly, reduce wastage from 2% to 1%, and permit cutting tools, drill oil & chemical as item No. 3. SION C-1768 is deleted as a duplicate of C-864.
Amendment in Appendix - 30 A relating to Export Obligation Period under Advance Authorization/DFIA Schemes.
Show AI Summary
Export obligation period extended for silk imports under Advance Authorization/DFIA schemes, lengthening compliance timeframe administration
Export Obligation Period for silk imports under Advance Authorization and DFIA schemes is amended by the Handbook of Procedures to extend the compliance timeframe counted from customs clearance of each import consignment. The Public Notice effects an immediate change to the specified-inputs schedule, altering the period within which exporters must fulfil export obligations arising from imported silk consignments under these authorisation schemes.
Fixation of Standard Input-Output Norms (SION) for the export product “Articles made of Thermo Plastic Elastomer (TPE)”.
Show AI Summary
Standard Input Output Norms prescribe input quantity requirements for TPE export articles to guide export compliance procedures.
The Directorate General of Foreign Trade notifies SION H-572 for "Articles made of Thermo Plastic Elastomer (TPE)" by amending the Handbook of Procedures, Vol. II, prescribing relevant Thermoplastic Elastomer granules as the input for the export item and establishing the input-output relationship to be applied for export compliance.
Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14).
Show AI Summary
Standard Input-Output Norms revision establishes separate SIONs for sugar and sugar free confectionery with specified input lists.
Revision of Standard Input Output Norms revises SION E-1 for sugar-based Assorted Confectionery and adds SION E-1A for Sugar Free Assorted Confectionery, listing permitted imported inputs and allowed quantities for each export product, and specifying prohibited substitute inputs for certain items.
Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14).
Show AI Summary
Standard Input Output Norms revised: SION E 5 redefines biscuit input composition and prohibits artificial sweetener substitutes.
Revision under Para 2.4 of the Foreign Trade Policy amends SION E 5 for biscuits, replacing the export description with 'Biscuit', prescribing specific import items and quantities per kilogram of export product (including wheat flour, cane sugar, fats, detailed additives, milk products and packing material as per packing policy) and prohibiting lactose, mannitol, sodium saccharin and other artificial sweetening agents as substitutes for the sugar input.
Fixation of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14).
Show AI Summary
Standard Input Output Norms set for instant fruit juice powders, specifying permitted inputs, additives limits and packaging rules.
Fixation of Standard Input Output Norms (SION) adding two export entries for Instant Fruit Juice Powder/Crystals (sugar and sugar-free) prescribing permitted input items and quantity limits, including sugar or specified artificial sweeteners, designated food additives with individual limits and a cumulative additives cap, concentrates/juices, flavours, permitted colours, and packing governed by packing policy; includes prohibition on substitute sweetening agents and notification that these norms apply for export entitlement under the Handbook of Procedures.
IEC holders: Kindly inform the updated e-mail address of the Authorised Signatory
Show AI Summary
Updated contact information: IEC holders must provide authorised signatory email and contact name for direct trade communications.
Trade notice requires IEC holders to provide the updated e-mail address of the Authorised Signatory by submitting a letter at the IEC counter or forwarding details by e-mail for updating in IEC data; all correspondence must include the e-mail and contact person name for direct electronic dissemination of Trade Notices, Policy Circulars and Public Notices.
Surrender of additional IECs where more than one IEC has been issued against one PAN
Show AI Summary
Surrender of duplicate IECs required within final 45 day window, otherwise additional IECs will be made inoperative.
Exporters and importers holding more than one Importer Exporter Code (IEC) against the same Permanent Account Number (PAN) must voluntarily surrender additional IECs within a final 45 day period; failure to do so will result in those multiple IECs being made inoperative without further correspondence.
Amendment in Public Notice No. 90 (RE-2010)/2009-2014 dated 6.1.2012 regarding export of 8,300 MTs of sugar to USA under Tariff Rate Quota.
Show AI Summary
Tariff rate quota export of raw cane sugar authorized for designated exporter to supply the destination market under amended notice.
The Director General of Foreign Trade amends Public Notice No. 90 by replacing "white sugar" with raw cane sugar, and permits 8,300 MTs of raw cane sugar to be exported to the USA under the Tariff Rate Quota by M/s. Indian Sugar Exim Corporation Ltd., clarifying the commodity description.
Filing of applications for DEPB in cases of exports made under “EPCG Shipping Bills” for items “Cotton yarn including Melange yarn” from 01.04.2011 to 04.08.2011 and ‘Cotton’ from 01.10.2010 to 04.08.2011.
Show AI Summary
DEPB application procedure enables manual DEPB issuance for exports under EPCG shipping bills when automated DEPB coding was unavailable.
Procedure for issuing DEPB scrips where DEPB coding was not available for exports under EPCG shipping bills: exporters must submit a hard copy application to the Regional Authority with the EPCG shipping bill and an undertaking that no duty exemption or neutralisation benefit was availed. Regional Authorities must record shipping bill number and date, EPCG and Customs authority details on the DEPB scrip and endorse that the DEPB has been issued in manual mode. Difficulties in implementation must be reported to the Directorate General of Foreign Trade.
Export of 8,300 MTs of Raw Cane Sugar to USA under Tariff Rate Quota.
Show AI Summary
Tariff rate quota allocation permits export of raw cane sugar to USA through designated exporter under existing certification procedures.
A Tariff Rate Quota of raw cane sugar from the non-levy (free sale) quota is allocated for export to the USA and must be exported through the designated exporter, M/s. Indian Sugar Exim Corporation Ltd., subject to existing preferential export procedures including issuance of GSP certificates and any other prescribed certification requirements.
Allocation of 10,000 MTs of white sugar for the year 2011-12 (October, 2011- September, 2012) for export to EU under CXL Quota.
Show AI Summary
CXL concessions sugar quota allocation requires certificate of origin and proper EUR and GSP endorsements.
Allocation of a 10,000 metric tonne CXL Concessions Sugar quota for October 2011-September 2012 is made to M/s Indian Sugar Exim Corporation Limited for export to the EU under HS Code 1701 00 00. Release into free circulation in the EU requires a certificate of origin per EU Regulation (EC) No. 891/2009 and related provisions; GSP certificates shall be issued by Export Inspection Agency/DGFT and EUR Forms endorsed by Customs at the port of shipment.
Clarification regarding registration of contracts of cotton and cotton yarn with DGFT.
Show AI Summary
Registration of cotton export contracts: revalidation, limited reissuance and penalties applied for shortfalls beyond permitted tolerance.
Clarification requires registration of cotton and cotton yarn export contracts with DGFT and prescribes that RCs must be revalidated or may be cancelled under specified conditions; a -5% weight tolerance applies and surrenders or shortfalls beyond that tolerance are regularized by an administrative penalty plus a percentage of FOB shortfall. Changes to buyer details and amendments to quantity are permitted if exports complete within RC validity; one-time short revalidation is allowed. Fulfillment is only recognized when customs handover and Let Export Order are effected within RC validity; inconsistent consignee arrangements may attract penalties.
Clarification on Deemed Export benefits when imported capital goods are directly supplied as such to Project Authority - regarding.
Show AI Summary
Deemed export benefits barred where imported capital goods are supplied as such to project authorities, no drawback refund permitted.
Deemed export benefits are inapplicable when imported capital goods are supplied as such to project authorities; goods qualify as deemed exports only when manufactured in India. If contractors or subcontractors import capital goods and supply them as imported items to project authorities, customs duties paid on those imports cannot be refunded as deemed export duty drawback under the Foreign Trade Policy. Regional Authorities should apply this clarification when processing deemed export claims.
Amendment in General Note No.5 for Textiles (Product Code: J).
Show AI Summary
Import of dyes limits within licence CIF value adjusted; specialty textile products permitted higher proportion under amended note.
The amendment to General Note No.5 modifies permitted import composition for dyes and chemicals within the licence CIF value by fixing ceilings expressed as percentages of FOB value within overall CIF, including a specific higher ceiling for specialty textile products such as fire retardant and water, oil and stain repellant textiles.
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 deferred for pharmaceutical export packaging, with secondary and primary packaging compliance start dates postponed.
The Directorate announces deferment of mandated bar-coding for export consignments of pharmaceuticals: the trace-and-track bar-coding requirement for secondary-level packaging is postponed to a later mid-year commencement and the requirement for primary-level packaging is postponed to a subsequent start in the following year, amending earlier public notices and extending compliance time under the Foreign Trade Policy.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Topics

Acts Income Tax