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Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)
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Deferred Customs Duty Payment enables approved manufacturer importers to clear goods after authenticated filing, subject to continuing eligibility and payment deadlines.
Deferred payment of Customs import duty is available to approved Eligible Manufacturer Importers from 1 April 2026 until 31 March 2028. Eligibility requires importer and manufacturing or qualifying job-work status, valid IEC and GST registration, prescribed customs activity, GST compliance, business continuity, financial solvency, and absence of specified tax defaults, insolvency, prosecutions, or adverse prior EMI findings. Applications are filed electronically and, once approved, require ICEGATE-based nodal-person authentication for Bills of Entry. Duty remains payable by the prescribed deferred-payment due dates, subject to monitoring and possible suspension or revocation if eligibility ceases.
Notice to KSPCB registered e-waste dismantlers/recyclers/re- furbishers- Disposal of E-waste seized/confiscated at Kempegowda International Airport, Bengaluru
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E-waste disposal notice invites KSPCB-registered handlers to quote for incineration and transport services.
KSPCB-registered e-waste dismantlers, recyclers and refurbishers are invited to submit quotations for disposal of seized and confiscated electronic waste at Kempegowda International Airport, Bengaluru. The proposed disposal covers refurbished laptops, mobile phones, used or damaged televisions and RF circuit boards by incineration in accordance with Karnataka State Pollution Control Board norms, including transportation, loading and unloading services.
Clarification regarding remission or rebate in case of short realisation of sale proceeds by exporters under RoDTEP and RoSCTL schemes
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Export rebate treatment allows full FOB-based benefits for RoDTEP and RoSCTL despite short realisation conditions.
Clarification is issued on the treatment of short realisation of export sale proceeds for grant of RoDTEP and RoSCTL benefits. The same approach applied to duty drawback is made applicable to these schemes: remission or rebate may be granted on the full FOB value without deducting agency commission and foreign banking charges, subject to the prescribed 12.5% limit of FOB value. Compensation received from the Export Credit Guarantee Corporation may be treated as receipt of sale proceeds, and remission or rebate may not be recovered if the required write-off and certification conditions are satisfied.
Procedure to handle export cargo originating from SEZ in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act 1962
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SEZ export cargo procedure streamlined for disrupted maritime routes, allowing cancellation, re-routing, and bonded warehousing.
Procedure is prescribed for handling export cargo originating from SEZs and affected by disruption in maritime routes arising from closure of the Strait of Hormuz, where cargo originally cleared from SEZs is lying at gateway ports. On request of the exporter, the originating SEZ may cancel the LEO/Shipping Bill, after which the Customs officer at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, subject to compliance with the Customs Act, 1962. The cargo need not be taken back to the originating SEZ, and the custodian at the gateway port is to ensure proper accounting.
Standard Operating Procedure for Handling of Diverted Break Bulk Cargo for International Transhipment at Mumbai Port
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Standard operating procedure for diverted break bulk cargo continues at Mumbai Port with a designated nodal officer.
Public notice extends the validity of the existing standard operating procedure for handling diverted break bulk cargo for international transhipment at Mumbai Port until 15.04.2026. A nodal officer is designated for implementation and coordination of the procedure, with contact particulars and office address specified for the assigned responsibility.
International Transhipment of FCL/ LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz Section 143AA of the Customs Act, 1962
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International transhipment of FCL and LCL cargo allowed through all ports and airports with Customs control and electronic coordination.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the applicable rules. The prescribed procedure is to be followed, with priority permissions granted by the jurisdictional Assistant or Deputy Commissioner of Customs after verification. Where cargo moves through a transit or destination Customs station, prior electronic consent, adequate storage, logistics support, Customs control, and proper sealing where required are mandated.
International Transshipment of FCL/LCL cargo from all Ports/Airports in view of disruption in maritime routes due to closure of the Strait of Hormuz under Section 143AA of the Customs Act, 1962
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International transshipment of FCL and LCL cargo gets facilitation through coordinated Customs consent, custody, and rerouting procedures.
International transshipment of FCL/LCL cargo is permitted from all seaports and international airports in response to maritime disruption, subject to compliance with the Customs Act and relevant rules. Multiple-station transshipment requires prior inter-station consent, verification of storage and logistics readiness, priority processing at the originating station, and movement under Customs control. Custodians must ensure safe custody, accounting, records, and prompt reporting of discrepancies. Export cargo lying at gateway ports after ICD clearance may have LEO or Shipping Bill cancelled on request and be moved out for return or rerouting, with electronic coordination preferred.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR)
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Sea Cargo Manifest compliance is extended, with electronic declarations required and awareness programmes supporting smoother implementation.
Implementation of the Sea Cargo Manifest and Transshipment Regulations, 2018 has been extended through a further transitional period, while import-export manifest messaging has been successfully implemented and stuffing messages are live across sites. During the extended timeline, stakeholders must submit correct declarations electronically in the prescribed format, and weekly awareness and outreach programmes will be conducted to support compliance and address operational issues.
International Transhipment of FCL/LCL cargo from all Ports/Airports in view of disruption in maritime routes due to closure of the Strait of Hormuz under Section143AA of the Customs Act, 1962
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International transhipment of FCL and LCL cargo is permitted nationwide, with priority Customs clearance and controlled movement between stations.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to the Customs Act, 1962 and applicable procedures. Prior consent is required for movement between Customs stations, with verification of storage, infrastructure and supervision arrangements, and cargo movement remains under Customs control. Custodians must ensure safe custody, accounting and reporting. The notice also provides temporary facilitation for certain cargo lying at gateway ports and export cargo cleared at ICDs, with electronic processing to reduce delay.
Waiver of charges for late filing of Bill of Entry
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Late Bill of Entry filing charges may be waived where documented reasons establish sufficient cause for delay.
Late filing of a Bill of Entry at a customs airport attracts prescribed charges unless sufficient cause for delay is established. Charges are capped at the duty payable on the relevant Bill of Entry, or at the prescribed ceiling where duty or other charges are not payable. The designated proper officer may waive charges upon a documented request by the importer or customs broker, supported by evidence of the cause of delay, including ICEGATE-related records where applicable. The electronic waiver facility operates separately from assessment and must be used before duty payment with approval.
Declaration of IWAI BISN (British India Steam Navigation) Jetty, Kolkata as "Customs Area" under Section 8 of Customs Act, 1962 for loading of fly ash, granulated slag & Gypsum only for export to Bangladesh through riverine protocol routes
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Customs area declaration for IWAI BISN Jetty continues for export loading, with pollution clearance required before fly ash handling.
Declaration of IWAI BISN Jetty, Kolkata as a customs area was continued for loading fly ash, granulated slag and gypsum for export to Bangladesh through riverine protocol routes. The validity of the earlier public notice was extended for five years from 01.04.2026 to 31.03.2031, and exporters were required to produce NOC/CTO from WBPCB before loading fly ash.
Implementation of mandatory use of Body Worn Cameras (BWC) during physical examination of import and export cargo at Inland Container Depots (ICDs) under Chennai-II (Import) Commissionerate with effect from 01.04.2026 – cooperation of trade requested
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Body worn camera recording for customs cargo examinations begins to support transparency, accountability, and orderly trade cooperation.
Mandatory use of Body Worn Cameras by Customs Examining Officers during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate is implemented with effect from 01.04.2026. All examinations on and after that date are to be recorded from the opening of packages or containers through completion of examination, including interactions with the importer, exporter or authorised representative. At the commencement of each examination, the Officer must make a brief recorded statement identifying the relevant cargo details and the attending representative.
Removal of Old-Customs Passes issued under the category F,G,H to the Customs Brokers and 'Self Category Custom Passes' issued to IEC holders and Issuance of Digitally Verifiable New Customs Passes through the Customs Brokers Licensing Management System (CBLMS) online portal
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QR Code Customs Passes replace old physical passes, with online issuance, renewal, and authentication through the CBLMS portal.
Digitally verifiable QR Code-enabled Customs Passes are introduced through the CBLMS portal to replace old physical passes used by Customs Brokers, employees and IEC holders under the self-category framework. Customs Brokers and authorised employees holding F, G and H category passes, as well as importers and exporters holding self-category passes, are advised to apply online for issuance or renewal after surrendering existing passes. Manual non-QR self-category passes and F, G and H passes are to be treated as invalid from specified cut-off dates, and QR Code passes are to be displayed and authenticated at Customs formations.
Introduction of system-based e-Scheduling for examination of cargo
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System-based e-Scheduling for cargo examination introduces transparent online scheduling, rescheduling, and status tracking for imported goods.
System-based e-Scheduling is introduced for examination of imported cargo through ICEGATE 2.0 to improve transparency, efficiency and certainty in the physical examination process. Importers, IEC holders and authorised Customs Brokers may electronically schedule, view and reschedule examination of registered imported goods, with automated notifications to officers and custodians. Examination slots are allocated by the system based on availability, while rescheduling, holding or removal from the schedule is permitted only by the Assistant/Deputy Commissioner with recorded reasons. All stakeholders are required to use the module.
International Transshipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz Section 143AA of the Customs Act, 1962
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Transshipment of foreign cargo: customs clearance process set for Mundra amid disrupted maritime routes and bond verification
Permission framework for international transshipment of FCL/LCL cargo between Mundra and other customs stations is prescribed in light of disruption in maritime routes caused by closure of the Strait of Hormuz. Requests for movement of foreign transhipment cargo are to be made to the Docks Preventive Section, Customs Commissionerate, Mundra, together with the shipping line or agent's letter, copy of the Master Bill of Lading bearing seal numbers for containerized cargo, and the transhipment bond with insurance. The submitted particulars are to be verified and electronically transmitted between nodal officers, with additional confirmation on storage, infrastructure, and operational readiness before movement is permitted.
Amendment in bond value executed by M/s FedEx Express Transportation and Supply Chain Services India Private Limited
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Transshipment bond conditions updated for enhanced bond value, validity, and bank guarantee waiver under customs procedure.
Amendment in the transshipment bond conditions modifies the bond value stated in the earlier public notice for transshipment permission granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited. The notice records execution of an appropriate transshipment bond valid up to 31.12.2028 for compliance with the Customs Act, 1962, the relevant customs circulars, and other applicable rules, regulations, notifications and instructions, and notes waiver from furnishing bank guarantee. All other terms and conditions remain unchanged.
Mandatory use of Body Worn Cameras (BWC) during examination of Import cargo
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Mandatory body camera recording for import cargo examinations strengthens transparency, audit trails and preservation of evidence in Customs processes.
Mandatory Body Worn Camera use is required for Customs officers conducting physical examination of import cargo to create a transparent and auditable examination record and minimise disputes. Recording must start before packages or containers are opened and continue through completion, covering goods examination, stakeholder interactions, seal condition, opening, verification of description and quantity, and sampling where required. Interruptions must be recorded with reasons. Recordings must be securely retained for two years, or until final disposal where linked to investigation, dispute or litigation.
Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate
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Faceless assessment of SEZ to DTA bills of entry streamlines concessional duty clearance while existing compliance requirements continue.
Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.
Change in official email ID for EDI Section, JNCH as mentioned in PN 65/2023 dated 31.07.2023
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Email id change for EDI communications updates the filing channel for AD Code and IFSC registration matters.
The official email ID of the EDI Section, Jawaharlal Nehru Custom House, Nhava Sheva has been changed for communications relating to AD Code and IFSC registration or modification in ICES. Stakeholders must use the updated email ID for communications and documents such as Bank Authorization Letters, NOCs and related correspondence, and the earlier email address is no longer to be used. All other procedures, documentary requirements, timelines and instructions remain unchanged.
Implementation of mandatory use of Body Worn Cameras (BWCs) during physical examination of import cargo at Container Freight Stations (CFSs) under the jurisdiction of JNCH with effect from 01.04.2026
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Body Worn Cameras mandate for import cargo examination requires full recording, storage, and preservation during disputes or investigations.
Mandatory use of Body Worn Cameras during physical examination of import cargo at Container Freight Stations under JNCH applies from 01.04.2026. The examination must be recorded from before opening of packages or containers until completion, covering key stages such as seal condition, opening, verification of description and quantity, sampling where required, and any interruption with reasons. Recordings must be securely stored for two years, and preserved until final disposal where investigations, disputes, or litigation arise.

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