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
Premises of M/s. Vishrutha Logistics Ltd. at Vallur Village, Ponneri Taluk, Thiruvallur Distt. Declared as Customs Area
Show AI Summary
Customs area declaration permits examination, stuffing and sealing of FCL import and export containers under supervision.
Declaration of M/s Vishrutha Logistics Ltd. premises as a customs area authorises Customs to examine and clear import FCL containers moved from Chennai port to the CFS, to supervise stuffing/loading of export cargo into containers and to affix Customs seals; LCL cargo and passengers' unaccompanied baggage are excluded. The notice sets out the site's location, storage and handling capacity and requires adherence to the Custom House procedural public notices governing operations.
Online submission of applications
Show AI Summary
Electronic Fund Transfer optional for licence fees; digital signature filings remain mandatory with fee concessions.
The DGFT makes licence-fee payment via Electronic Fund Transfer optional during the transition while retaining mandatory electronic submission with digital signature for specified licences; electronic filings receive fee concessions, and Regional Licensing Authorities may accept Treasury Challans or Demand Drafts. ECOM filing on the DGFT website is reintroduced for DEPB claims based on manual DEPB shipping bills (from both notified EDI and non-EDI ports) provided filings use digital signature, a printed hard copy with supporting documents is submitted, verification safeguards are applied, and manual DEPB applications are disallowed.
Rationalisation of the FDI Policy
Show AI Summary
FDI liberalisation expands automatic-route access across multiple sectors while preserving sectoral licensing and compliance conditions.
The Press Note liberalises foreign investment by extending the automatic route and increasing permissible foreign equity in designated sectors while retaining sectoral licensing and regulatory conditions. It removes mandatory divestment in B2B e-commerce, allows resident-to-non-resident share transfers in financial services under automatic entry subject to applicable sector policy, and consolidates a sectoral annex that lists prohibited sectors, cases requiring prior government approval, sector-specific caps, entry routes and conditionalities such as licensing, divestment obligations and minimum capitalisation norms.
Guidelines for FDI in Retail Trade of 'Single Brand' Products
Show AI Summary
Foreign direct investment in single-brand retail allowed with prior government approval subject to branded-manufactured products and specified product lists.
FDI up to 51% is permitted in retail trade of single-brand products conditional on sale under the same international brand and branding at manufacture; prior government approval is required via an application to the Secretariat for Industrial Assistance specifying product categories, and any additions to the approved list require fresh approval, with departmental processing to verify compliance before FIPB consideration.
Import of 5 lakh MTs Wheat at Zero Duty
Show AI Summary
Zero duty wheat imports authorised for State Trading Corporation through specified ports under foreign trade policy conditions.
Notification permits wheat import at zero duty under the Department of Revenue Ad-hoc Exemption Order and Paragraph 2.4 of the Foreign Trade Policy; imports are authorised under Chapter 10 of the ITC (HS) Classification, to be effected exclusively by the State Trading Corporation and only through specified ports, subject to the conditions of the exemption order and the Foreign Trade Policy.
Provision of vehicles on hiring basis for field formations under CBEC - regarding
Show AI Summary
Vehicle hiring policy requires ministry approval for premature or additional hires and mandates day/km ceilings and procedural safeguards.
Heads of departments may hire replacement vehicles for those condemned after full service under the Ministry's terms, but hiring to replace pre-maturely condemned vehicles or to obtain additional vehicles requires administrative approval/financial sanction. The previous monetary ceiling is removed and replaced by a broad ceiling of days/kilometers; procurement must follow GFR tendering and two-bid procedures, hires must be need-based and non-AC, users must follow Department of Expenditure OMs and maintain log book records for official journeys.
Import of products containing HCFC – 22 (R-22) gases
Show AI Summary
Import licensing for HCFC-22 requires environmental clearance before trade authority grants licences pending classification anomaly resolution.
Importation of products containing HCFC-22 is free under ITC (HS) classification but requires a licence under the ODS Rules, 2000. Pending resolution of this inconsistency, the trade authority will issue import licences where clearances and advice have been provided by the environmental authority. Industry must file licence applications, which will be considered for issuance conditioned on the environmental authority's clearance and recommendation.
Denaturing of Ethyl Alcohol reg.
Show AI Summary
Denaturing of Ethyl Alcohol: Circular requires implementation, reporting of difficulties, and dissemination to trade stakeholders.
Public Notice encloses a Customs Tariff Unit Circular on denaturing of ethyl alcohol for information, guidance and necessary action, states the Circular is self explanatory, requires immediate reporting of implementation difficulties to the Commissioner, and directs trade associations and Customs House Agents to publicize the Circular among their members to ensure compliance.
825/1/2006 - 06-02-2006 Central Excise
Functioning of the Committee of Chief Commissioners for Review of Orders passed by Executive Commissioners and Appellate Commissioners.
Show AI Summary
Committee disagreement rule: when two members differ on filing an appeal, the matter must proceed by appeal to the Tribunal.
Committee of Chief Commissioners may examine orders for legality or propriety and direct an authorized officer to appeal to the Appellate Tribunal. When two-member Committees agree on filing or not filing an appeal, their common view prevails; if the two members differ, the Committee shall file an appeal.
Extension of due date for filing of quarterly return of payment of interest to residents without deduction of tax at source
Show AI Summary
Due date extension for quarterly interest payment returns: filing deadline consolidated to a later administrative date under tax rules.
The Central Board of Direct Taxes, exercising its statutory power, extends the due date for filing quarterly returns of interest paid to residents without deduction of tax at source for three specified quarters and directs that returns for those quarters be filed by the single extended deadline set in the order.
Cenvat credit of service tax paid on goods transported from factory to depot admissible irrespective of basis of valuation of goods
Show AI Summary
Cenvat credit of service tax admissible for transportation to depot regardless of valuation basis, clarifying eligibility.
Cenvat credit for service tax on transportation to a depot is allowable where goods are sold from that depot because the Credit Rules treat outward transportation up to the place of removal as an input service, and the statutory definition of place of removal applies to the Credit Rules. Eligibility for credit is independent of the method used to compute excise duty, so goods charged at specific rates or by valuation do not lose entitlement to credit for transportation to depot.
Eligibility of CENVAT credit of service tax paid on goods transported from factory to depot and sold therefrom -reg.
Show AI Summary
CENVAT credit eligibility affirmed for service tax on outward transportation to depot, regardless of duty valuation method.
CENVAT credit for service tax on outward transportation is available up to the depot for depot sales because 'place of removal' in the Credit Rules is to be read with definitions in the Central Excise Act; this applies regardless of whether duty is charged at specific rates or on an ad valorem valuation basis, and credit entitlement is independent of duty valuation methods.
01/2006 - 02-02-2006 Central Excise
Allocation of Charge of Commissioner of Customs (Appeal), Lucknow to Commissioners of Central Excise (Appeals), Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut-I & Meerut-II
Show AI Summary
Jurisdiction of appeals: place of interception governs seizure appeals, place of port governs import and conversion appeals.
Appeals arising from orders of officers under Commissioner of Customs (Preventive), Lucknow shall be allocated to the respective Commissioners of Central Excise (Appeals) at Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut I and Meerut II; jurisdiction for seizure cases is determined by the place of interception and for import/export and bond conversion by the place of port, amending the prior public notice accordingly.
AMENDMENT TO THE SEBI (DELISTING OF SECURITIES) GUIDELINES, 2003
Show AI Summary
Delisting notice requirements now mandate public disclosure of fair value determined by exchange-appointed experts under amended guidelines.
Stock exchanges may delist securities after considering representations from aggrieved persons and, upon delisting, must give wide public notice through newspapers and exchange notice boards/trading systems that disclose the fair value of the security. Fair value must be determined by persons appointed by the exchange from a panel of experts selected by the exchange, having regard to factors set out in the takeover regulations. A prior procedural clause has been omitted to streamline the delisting process.
Amendments in Paragraphs 2.1,2.4, and 2.29 of the Foreign Trade Policy, 2004-2009
Show AI Summary
Preferential Raw Cane Sugar Tariff Rate Quota increased for exports to USA, expanding allowable raw sugar export allocation.
Amendment increases the Preferential Raw Cane Sugar Tariff Rate Quota for exports to the USA by allocating additional raw sugar from the free sale portion of the 2005-2006 season, setting the applicable export period from October 1, 2005 to September 30, 2006 and implementing the change by public notice in the public interest.
Amendments in the Book titled "Schedule of DEPB rates"
Show AI Summary
DEPB product description amendments clarify coating and paper specifications, aligning export classifications with trade policy requirements.
The DGFT, under Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures, amends DEPB schedule product descriptions: Sl. No. 434 (Engineering) revised to "M.S. Bucket Handle duly plated with Nickel or Copper or Zinc/Powder paint coated," and Sl. No. 459 B (Chemicals) revised to list specified paper products including cyclostyling, typing, Xerox, copier, ruled/unruled, plain paper and prime quality drawing sheets cut into various sizes.
Spamming at ICEGATE – filing through service center–reg.
Show AI Summary
Spamming at ICEGATE delays electronic communications; use document tracking and service centre with extended filing hours.
Spamming at ICEGATE has slowed delivery of automated responses to filings; users should use the Document Tracking Facility on the ICEGATE website to check filing status instead of awaiting e mail. As an operational alternative, trade may file through the EDI service centre at the New Custom House, where document acceptance hours on working days have been extended to 6.00 p.m. to accommodate increased in person filings while technical remediation is undertaken.
Restriction on transaction of business with Customs By unauthorized persons of CHAs/Importers/Exporters
Show AI Summary
Restriction on unauthorized entry: valid customs passes and authorized CHA signatories required before customs accept or process documents.
Only persons with valid identity credentials or day passes may enter the Custom House and CFSs; signing or filing of customs documents is limited to CHA owners/employees who possess the required examination qualification and customs pass category and are duly authorised. Service Centres must verify permanent or date valid temporary customs passes and record signature, name and Kardex number; Banks must verify identity cards on payment; departmental officers must accept documents only from bona fide employees with identity cards and record full signature, printed name and Kardex number on hard copies before finalisation.
Import of consignments of plants & plant products - reg
Show AI Summary
Plant quarantine clearance required before release of imported plants and plant products to prevent pest introduction.
Import consignments of plants and plant products shall not be released by Customs for home consumption without prior clearance from Plant Quarantine authorities under the Plant Quarantine (Regulation of Import into India) Order, 2003; consignments must be inspected to verify absence of pests and diseases, and previous releases without quarantine referral have risked introduction of exotic pests and revenue loss.
Foreign Investment in Tier I and Tier II instruments issued by banks in India
Show AI Summary
Foreign investment limits in bank capital instruments set with issuer compliance and reporting obligations.
Permission is granted for FIIs registered with SEBI and NRIs to subscribe to bank-issued Perpetual Debt instruments qualifying as Tier I capital and to debt instruments qualifying as upper Tier II capital, subject to class-specific investment ceilings (FIIs: aggregate 49% and 10% per FII for Tier I; NRIs: aggregate 24% and 5% per NRI for Tier I), adherence to SEBI and extant NRI debt policies for Tier II, issuer compliance at time of issue, and reporting and custodial daily reporting requirements to the Reserve Bank of India.

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