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
Paperless Customs — Electronic Communication Of PDF based Gate pass and OOC Copy of Bill of Entry to Custom Brokers/ Importers
Show AI Summary
Paperless Customs: electronic e OOC and e Gate pass emailed with QR authentication enabling contactless release verification.
DG Systems will email PDF Final e OOC copies of Bills of Entry and PDF e Gate passes to registered importers and Customs brokers immediately after Out Of Charge, each PDF bearing a digitally signed, encrypted QR code (including BOE details and a version number) for tamper proof authenticity and currency verification via ICEGATE enquiry and designated mobile app. E Gate passes will carry only custodial release details and include document level and container/package level QR codes; EDI OOC messages continue to be sent to custodians registered on ICEGATE.
Paperless Customs – Electronic Communication of PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers
Show AI Summary
Paperless customs: electronic PDF eOoC and eGatepass with digitally signed QR codes enable contactless release of imported goods.
Enablement of electronic transmission of final Out of Charge documentation replaces paper printouts: DG Systems will email PDF Final eOoC copies of Bills of Entry and electronic eGatepass PDFs to registered customs brokers and/or importers after OoC. The Final eOoC PDF will include a digitally signed, encrypted QR code with key BoE details and a version number verifiable via ICETRAK and ICEGATE; eGatepass PDFs will contain release-critical IGM/container/package details and both whole-document and container-level QR codes. EDI OoC messages continue for ICEGATE-registered custodians; non-registered custodians must register.
COVID-19 Facilitation measures- Relaxation in procedure for  clearance of Pharma items requiring NOC/Approval from ADC
Show AI Summary
Relaxation of import clearance procedures allows email NOC issuance and testing waivers to expedite critical pharma imports.
Importers may submit pharma import applications and documents by email with authorised contact details; the Assistant Drug Controller will review and issue NOC electronically. Temporary acceptance of signed letterhead for labeling/testing guarantees substitutes for notarised stamp paper. Online signed requests may be made for pending Direct Delivery shipments. Vaccines and certain critical IVDs sampled fully may be released after document and protocol review, bank risk certificate and prior track record subject to central regulator conditions. Testing waivers for medicines used by treating physicians for COVID-19 may be allowed based on previous testing history.
PN 53/2020 dated 13/04/2020 – Manner of submission of documents for cancellation of Bond/BG
Show AI Summary
EPCG bond cancellation procedure: release of bond and bank guarantee conditioned on original document submission after lockdown
EPCG licence holders must email specified documents to [email protected] for verification and submit originals within thirty days after end of lockdown; listed documents include EODC/Redemption Letter, ANF 5B certified by a Chartered Accountant, Installation Certificate, EPCG licence, shipping bills or ARE-1, Bank Realization Certificate, third-party export documents as per FTP, and other DGFT submissions. Bond and Bank Guarantee will be released only after receipt of originals (original EPCG licence, EODC issued by DGFT, and Installation Certificate) within the post-lockdown period.
Paperless Customs-Electronic Communication of PDF based Gate pass and OOC Copy of Bill of Entry to Custom Brokers/Importers
Show AI Summary
Paperless Customs enables electronic PDF eOoC and eGatepass with digitally signed QR codes to reduce physical interface.
DG Systems will email digitally secured PDF Final eOoC copies of the Bill of Entry and PDF eGatepass to registered importers and Customs Brokers upon Out of Charge. The eOoC PDF contains a digitally signed, encrypted QR code with key BoE details and a version number verifiable via Mobile App ICETRAK and ICEGATE enquiry. The eGatepass includes movement-relevant details and two QR-code types (document-level and container/package-level). EDI OoC messages continue for custodians on ICEGATE; unregistered custodians must register to receive electronic transmissions.
Customs — Electronic Communication of PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/ Importers
Show AI Summary
Electronic Gatepass and eOoC: PDF transmission with digitally signed QR verification replaces paper for customs clearance processes.
Enables electronic transmission of PDF-based Final eOoC copy of Bill of Entry and PDF eGatepass to registered importers and Customs brokers in place of paper printouts; PDFs will bear digitally signed, encrypted QR codes with BOE details and a version number verifiable via ICEGATE/ICETRAK. eGatepass PDFs will include custodian-relevant movement details and two QR code types for document- and container/package-level verification. EDI OOC messaging continues for custodians registered on ICEGATE and custodians are urged to register to receive electronic messages.
Paperless Customs — Electronic Communication of PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers
Show AI Summary
Paperless Customs enabled: electronic eOoC and eGatepass emailed to importers and brokers with digitally signed QR verification.
Enables Paperless Customs by emailing the PDF Final eOoC copy of the Bill of Entry and the eGatepass to registered importers/customs brokers after OOC; PDFs bear digitally signed, tamper proof QR codes with BOE details and a version number verifiable via ICETRAK and ICEGATE. The eGatepass contains custodial verification details and uses separate QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE. The measure reduces physical interface and is effective from 15 April 2020.
Measure to prevent Covid 19 from spreading and to make lockdown successful
Show AI Summary
Electronic communications requirement for customs filings to replace physical visits, ensuring timely responses and operational continuity.
Stakeholders must avoid physical visits and submit duly signed letters, applications and requests as PDF attachments from official company or firm email accounts to designated departmental email addresses listed in the notice. The Administration assures that emailed submissions will be replied to within three working days and directs heads of offices and sections to implement this instruction as a Standing Order for all headquarters, divisions and field locations under Ahmedabad Customs.
ICES advisory 14/2020 dt 14.04.2020
Show AI Summary
Electronic customs documents with QR code verification enabling digital gatepass validation and removal of physical signatures.
The PDF final copy of the Bill of Entry and the eGatepass will be emailed on Out of Charge and will bear a digitally signed, encrypted QR code; scanning with the ICETRAK app returns document identifiers and authenticity. Version validity can be checked via ICEGATE Document Status enquiries, an ICES verification app for officers is planned, and eGatepass QR codes will permit container-level gate-out verification while EDI OOC messages continue to be sent to custodians via MFTP.
Exemption to goods imported into India against a duty credit scrip issued by the Regional Authority under the Scheme for ROSCTL
Show AI Summary
Duty credit scrip exemption: imports under RoSCTL qualify for customs and additional duty relief subject to registration, production, and eligibility.
Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible.
Paperless Customs – Electronic Communication of PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers
Show AI Summary
Paperless customs electronic gatepass reduces in-person verification, enabling emailed digitally signed BoE and eGatepass for import clearance
Secure electronic emailing of the Final eOoC copy of the Bill of Entry and PDF eGatepass to registered importers and customs brokers replaces paper printouts. The PDFs will bear digitally signed, encrypted QR codes with BoE details and a version number verifiable via ICETRAK and ICEGATE. eGatepass PDFs will include gate relevant IGM/container/package data and separate QR codes for the document and each container, while EDI OoC messages continue for custodians registered on ICEGATE.
COVID-19 Facilitation measures- Relaxation in procedure for in-Bonding of cargo imported under Ware House Bill of Entry
Show AI Summary
In-bonding procedure relaxations permit electronic submission of undertakings and issuance of bond numbers during lockdown.
Electronic in-bonding is allowed by email submission of an IEC-signed undertaking and supporting documents (space certificate, Warehouse Bill of Entry screenshot, IEC registration and ID proof, and transit security where required). PRO will vet and forward compliant requests to an AC/DC on roster; upon acceptance the system will generate an Into-Bond/Job number and TA/STA will assign the bond number. TA/STA/Appraisers shall keep a separate register of such online requests and Bond Section will record relaxations. Importers must replace the undertaking with a proper bond by the date specified in Public Notice No.56/2020.
Clearance of goods under India’s Trade Agreements without original Certificate of Origin
Show AI Summary
Provisional assessment under Customs Act enables clearance without original Certificate of Origin, subject to security and final verification.
Import consignments claiming preferential treatment under Free Trade Agreements may be provisionally cleared where the original Certificate of Origin is not submitted or only a digital/unsigned copy is presented; provisional assessment under the Customs Act will be made and final assessment completed upon submission of the original certificate, with revenue secured by undertaking and appropriate security, and customs formations required to record and finalize such provisional assessments promptly.
Clarification regarding holding window period post 00:00 hrs of 13.04.2020 by Port/Terminals for allowing delivery of DPD-DPD containers to importers at Port / Terminal gates - PN 48/2020 dated 08.04.2020 and 51/2020 dated 09.04.2020
Show AI Summary
Direct Port Delivery holding windows continue, while temporary procedures stop container movement from terminals to freight stations.
Direct Port Delivery (DPD-DPD) container delivery remains subject to the minimum 48-hour holding window, or any longer period fixed by the relevant Port or Terminal, for importers to take delivery at Port or Terminal gates. The temporary arrangement stops movement of DPD-DPD containers from port or terminal premises to container freight stations, while preserving the ordinary delivery window at the port or terminal gates.
COVID-19 facilitation measures: Relaxation in the procedure for IN-Bonding of Cargo imported under Warehouse Bill of Entry
Show AI Summary
In-bonding procedure relaxation allows online undertakings and e-mail issuance of bond numbers during lockdown for importers.
Relaxation permits importers/authorised brokers to submit the undertaking in lieu of a bond by registered IEC email, with warehouse space certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required; the DC/AC will create an Into-Bond/Job Number, notify the importer/broker by email, and officials will maintain registers to ensure the undertaking is subsequently replaced by a proper bond.
COVID-19 facilitation measures: Procedure for assessment in cases of non-submission of original Country of Origin certificates during COVID-19 related lockdown period
Show AI Summary
Provisional assessment allowed where original Country of Origin certificate is unavailable, enabling clearance on photocopy with bond and security.
Importers unable to produce original Country of Origin Certificate may opt for provisional assessment under Section 18 of the Customs Act, 1962 and obtain provisional clearance on the basis of a photocopy, subject to submission of a Bond or Undertaking and provision of security according to importer category; Undertakings must be replaced by proper Bonds by the prescribed date and security may be in the form of bank guarantee or revenue deposit.
COVID-19 Facilitation measures: Relaxation in the procedure for IN- Bonding Of Cargo imported under Warehoused Bill of Entry
Show AI Summary
In-bonding procedure for warehoused imports streamlined: online undertakings and documents enable electronic bond generation, subject to later formal bond.
Online submission in lieu of physical bonds is allowed for in-bonding goods under Warehoused Bill of Entry: the IEC-signed undertaking from the registered email must be accompanied by the warehouse Space Certificate, Warehoused Bill of Entry copy/screenshot, IEC registration and ID proof, and any required transit insurance. DC(Bond) or designated officer will process requests, generate an Into-Bond/Job number and assign a Bond number in the system, and a separate register will be maintained to ensure the electronic undertaking is replaced by a proper bond by the deadline specified in Public Notice No. 14/2020.
COVID-19 Facilitation measures: Procedure for assessment in cases of non-submission of Original Country of Origin Certificate
Show AI Summary
Provisional assessment for missing country of origin certificates allowed, subject to bond, security and later submission of originals.
Importers unable to produce original Country of Origin Certificates due to COVID 19 may obtain provisional assessment and provisional clearance on the basis of photocopies or electronic certificates, subject to submission of a Bond or Undertaking and appropriate security (including Bank Guarantee or revenue deposit). Security requirements vary by importer class and product category, with specified classes eligible for no security while other importers must furnish reduced or full security. The Undertaking must be replaced by a proper Bond within the timeframe indicated and the Bond Section shall record all such relaxations.
COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates
Show AI Summary
Provisional assessment for imports allowed on photocopy of origin certificate, subject to bond and security requirements.
Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained.
Electronic Sealing — Deposit in and removal of goods from Customs Bonded Warehouses
Show AI Summary
Electronic sealing implementation deferred; stakeholders must report operational difficulties and treat the decision as standing order.
Implementation of electronic sealing requirements for deposit in and removal of goods from Customs bonded warehouses is deferred in response to representations from e-seal vendors. Stakeholders are notified of the deferral, invited to communicate operational difficulties to the Board, and instructed to treat actions under this Public Notice as a Standing Order for officers and staff.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Topics

Acts Income Tax