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
☰   Show Results ❯
❮
❯
❯❯
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
Clarification regarding scope of the term "Power Bank" under S. No. 325 of Table I of notification No. 45/2025-Customs dated 24.10.2025 (corresponding to S. No. 528C of the erstwhile notification No. 50/2017-Customs dated 30.06.2017)
Show AI Summary
Power bank exclusion applies only to portable lithium-ion charging devices, preserving concessional customs duty treatment for stationary BESS.
The power bank exclusion from concessional Basic Customs Duty applies only to lithium-ion battery devices with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under the relevant tariff item are not power banks and remain outside that exclusion.
Temporary permission for supplementary filing or amendments of CSN/SCA/SAA/SAM/SDA/SDM/SCE in respect of console cargo under SCMTR
Show AI Summary
Temporary supplementary filing for console cargo enables missing cargo declarations while preserving the prescribed SCMTR amendment procedure.
Temporary supplementary filing for console cargo at Kolkata Customs is permitted from 9 October 2026 until midnight on 10 October 2026 where the requisite CSN has not been filed and cargo details must be added. The permission is confined to the stated purpose and period; it does not reinstate general supplementary filing for import cargo. Where a CSN/SAM has already been successfully filed, an amendment must follow the prescribed SCMTR amendment procedure.
Implementation of ICES Advisory No. 37/2026 and ICES Advisory No. 38/2026 regarding amendment of CSN (SCA), SAM (SAA) and related SCMTR messages
Show AI Summary
SCMTR Manifest Amendments require prescribed SCA/SAA messages, approval after Sea Entry Inwards, and accurate CSN-SAM linkage.
Accepted CSNs cannot be directly edited and permissible changes must use SCA; VCN and Rotation Number cannot be altered through SCA. If a SAM is filed, changes affecting SAM particulars require corresponding SAA action. After Sea Entry Inwards, CSN and related SAM amendments require jurisdictional Customs officer approval before system reflection. Structural changes involving Straight or Consolidated Bills of Lading, Consolidator PAN, or reference identifiers require deletion of the existing Bill of Lading line and re-addition through SAA.
Removal/Revocation of Alerts in ICES 1.5 for Generation of Eligible RoDTEP Scrolls
Show AI Summary
Annual RoDTEP Return compliance enables removal of system alerts and subsequent processing of eligible Shipping Bills.
RoDTEP scroll-out is suspended for specified IEC holders whose Annual RoDTEP Return for FY 2023-24 was not filed or reported within the prescribed timeline. ICES 1.5 alerts prevent generation of RoDTEP scrolls for linked Shipping Bills. Exporters must comply with the return requirement and approach DGFT for alert removal or revocation. Once the alert is removed or revoked and reflected in ICES 1.5, Shipping Bills will be processed for scroll generation subject to other applicable conditions and system requirements.
Submission of Documents for finalization of Project Imports registered with Chennai Customs House
Show AI Summary
Project import finalisation requires timely submission of complete records; continued non-compliance may trigger bond enforcement, duty demands and penalties.
Project import contracts registered with Chennai Customs House must be finalised through a complete statement of all imported goods and supporting Chartered Engineer, installation and reconciliation certificates. Submission is due within three months of clearance for home consumption of the final consignment, unless extended by the proper officer. Non-compliance may result in enforcement of bonds, undertakings, cash security or bank guarantees, duty-demand proceedings and penalties.
Amendment in the Export Policy of Baryte (Natural Barium Sulphate) classified under ITC(HS) Codes 25111010 and 25111020
Show AI Summary
Baryte export controls require authorisation for higher-specific-gravity grades, while lower-grade consignments undergo testing for compliant export.
Grade A Baryte lumps and Grade B Baryte powder move from free to restricted export status and require applicable authorisation or licensing. Grade CDW Baryte, having specific gravity below 4.00, remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a grade in the Shipping Bill, require mandatory specific-gravity testing before export. The test report determines the applicable Baryte grade for export-policy purposes.
Non-availability of RoDTEP benefits in respect of exports made under DutyFree Import Authorization (DFIA) Scheme
Show AI Summary
RoDTEP eligibility for DFIA exports remains excluded; inadmissible benefits require repayment with applicable interest and compliance.
RoDTEP rebate is unavailable for exports made under the Duty-Free Import Authorization Scheme. Although RoDTEP eligibility was extended to products manufactured by Advance Authorization holders, except deemed exports, and to Export Oriented Units and Special Economic Zone units, DFIA exports remain outside that extension. Exporters must not claim or avail RoDTEP for DFIA exports. Inadmissible benefits must be repaid or reversed with applicable interest, and non-compliance may result in customs recovery proceedings.
Amendment to Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021 - inclusion of Screen Protectors for smartphones
Show AI Summary
Compulsory registration for smartphone screen protectors requires conformity with the prescribed Indian Standard for regulated market access.
Compulsory registration requirements under the Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021 are extended to screen protectors for smartphones. These goods must conform to Indian Standard IS 19348:2025, titled "Glass Screen Protector - Specification." The registration requirement applies from 1 April 2027, and customs field formations must take the expanded compulsory registration coverage into account for necessary action.
Partial amendment to Public Notice No. 86/2009 dated 18.11.2009 issued vide S/12-Gen-42/2008 AM(X)/NS-II
Show AI Summary
Inter-CFS export cargo transfers after Let Export Order may proceed without Customs escort under sealed direct transport conditions.
Inter-CFS transfer of export cargo after grant of a Let Export Order may be permitted without Customs escort, subject to direct movement from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The seal must be verified at the receiving CFS before de-stuffing, re-stuffing, or further consolidation, as applicable.
Authentication and forwarding of Export Declaration Forms (EDFs) at Non- EDI Customs locations
Show AI Summary
Export Declaration Form authentication requires Non-EDI Customs locations to electronically forward authenticated forms to authorised dealers and maintain records.
At Non-EDI Customs locations, physical Export Declaration Forms furnished by exporters must be received, authenticated by the specified authority, and forwarded to the Authorised Dealer named in the form. Authenticated forms should, where practicable, be transmitted electronically from a single official Government email address, with records maintained of forms authenticated and forwarded. Customs Commissioners must identify Non-EDI locations and ensure that this mechanism operates from 1 October 2026.
Extension of last date prescribed under Public Notice No. 88/2026 dated 20.07.2026
Show AI Summary
Interim export facilitation for pharmaceutical consignments continues temporarily, after which strict regulatory compliance governs clearance.
Interim facilitation for export consignments of drugs and pharmaceuticals is extended until 31 December 2026, with the existing conditions, procedures and documentation requirements continuing unchanged. After the extended period, export clearance requires strict compliance with the CDSCO Office Order. All other governing terms remain unchanged, and the extension takes immediate effect.
Requirement of import permit for non-insecticidal use of insecticides
Show AI Summary
Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.
Filing of online refund applications by importers/exporters, after return of original application
Show AI Summary
Online customs refund re-filing requires rectification of deficiencies and excludes manual filing for returned applications.
Online re-filing of customs refund applications is enabled through ICEGATE where an original application has been returned. Importers and exporters may re-submit applications only after rectifying deficiencies communicated by the Refund Section. Manual filing is not available for such returned applications. Full compliance with communicated deficiencies is required before re-filing, as applications submitted without proper rectification may be rejected.
Issuance of Public Notice in respect of M/s. Viking Warehousing CFS - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for handling Export and Import cargo pertaining to M/s Kamarajar Port, Ennore
Show AI Summary
Customs custodianship of import and export cargo extends to port-linked goods, subject to statutory handling and compliance requirements.
Viking Warehousing CFS is appointed under section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its premises. It is also custodian of export cargo brought into its premises until export. Custodianship is subject to section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.
Issuance of Public Notice in respect ofM/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) - Appointment of Custodian under Section 45(1) of the Customs Act, 1962 for goods imported/exported through Kamarajar Port, Ennore
Show AI Summary
Customs custodianship for port cargo requires custody until lawful import clearance, warehousing, transshipment, or export.
Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed as custodian of imported goods landed at Kamarajar Port, Ennore, and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of cargo brought into its premises for export until export. The custodian must comply with Section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
Issuance of Public Notice in respect of M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) - Declaration of 'Customs Area' under Section 8(b) of the Customs Act, 1962 for handling Import and Export Cargo pertaining to M/s. Kamarajar Port, Ennore
Show AI Summary
Customs-area designation permits designated facilities to handle import, export, and unaccompanied baggage cargo under prescribed compliance procedures.
M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) is declared a customs area under section 8(b) of the Customs Act, 1962, for handling imported full-container-load and less-than-container-load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs procedures.
Framework for implementation of integrated technology-enabled cargo safety and security controls at Container Freight Stations under JNCH
Show AI Summary
Integrated cargo security controls require digitally linked custody, task validation, regulatory holds, independent gate-out checks, and auditable compliance.
Integrated technology-enabled controls require every CFS under JNCH to maintain a digital chain of custody linking gates, vehicles, yards, warehouses, equipment, Customs status and gate-out. Cargo movement, handling, seal cutting, examination, stuffing or delivery must arise from a valid system-generated task, with prior-stage validation. Active Regulatory Holds prevail across connected systems and block delivery, loading, gate passes and exit. Gate-out is an independent reconciliation control; mismatches, unresolved critical alerts or active holds must prevent exit. Tamper-resistant audit trails, real-time alerts, escalations and control-room monitoring are mandatory.
Documentation requirements for import of specified categories of products under NAC-Chemicals
Show AI Summary
Import documentation compliance requires category-specific licences, labels, certificates, shelf-life verification and referral of discrepancies for regulated health products.
Imports of cosmetics, drugs, medical devices and medical-device manufacturing inputs require category-specific licences, permissions, registration records, invoices, packing lists, origin certificates, labels and quality documentation before clearance. Cosmetics and drugs require additional product, batch, storage and packaging declarations. Drug imports must meet the prescribed residual shelf-life threshold, while shelf-life medical devices must meet thresholds linked to their total shelf life. Personal-use, investigational, testing and limited-quantity imports require the applicable permission and quantities matching it. Discrepancies or doubts may result in referral to the concerned port office.
Amendment to the Standard Operating Procedure prescribed under Public Notices No. 114/2018 and 106/2026 for movement of domestic/customs-cleared cargo and EXIM cargo between JNPT/Port Terminals and hinterland ICDs/CFSs
Show AI Summary
Customs-controlled cargo movement extends to designated ICD/CFS operations, subject to segregation, verification, reconciliation, and revenue safeguards.
The cargo-movement procedure is extended to Gateway Distriparks Limited for domestic/customs-cleared and EXIM cargo between port terminals and designated ICDs/CFSs, subject to Customs control. GDL must segregate and account for cargo, provide advance container details, verify container numbers and seals, report discrepancies immediately, and obtain permission before further processing of affected cargo. EXIM cargo must constitute at least half of outbound cargo. Weekly reconciliation, Customs inspections, an indemnity undertaking, and custodian compliance with applicable Customs requirements are mandatory.
Establishment of a Special Notified Zone (SNZ) at Surat International Diatrade Centre (SIDC), 2nd Floor, Tower-B, Surat Diamond Bourse, Khajod, Surat
Show AI Summary
Special Notified Zone operations for rough diamonds require customs-controlled import, sale, custody, clearance, and re-export procedures.
Rough diamonds may be imported into the Special Notified Zone only by eligible foreign mining companies through air cargo, supported by an invoice, packing list, insurance documents and Kimberley Process Certificate. Customs examination, carat-weight reconciliation, sealing and secure custody are required before viewing or sale. Sales may be conducted only for complete lots, without sub-lot sales or mixing. The mining company's sale invoice forms the basis for customs valuation, and buyers require bill of entry clearance, duty payment and out-of-charge permission before removal. Unsold diamonds must be re-exported through a shipping bill within the stipulated period.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Topics

Acts Income Tax