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
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.
Implementation of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009-reg.
Show AI Summary
BIS Standard Mark requirement: imported pneumatic tyres must conform or be exempt, with customs verifying compliance before clearance.
Pneumatic tyres and tubes must conform to prescribed quality standards and bear the BIS Standard Mark; manufacture, import, storage for sale, sale or distribution of nonconforming tyres or those lacking the BIS mark is prohibited except for specified tyres exempted for OEM imports. Customs formations are directed to verify the BIS mark before clearance to ensure compliance with the Quality Control Order.
External Commercial Borrowings (ECB).
Show AI Summary
External Commercial Borrowings limits revised under automatic route, changing minimum maturities and FCCB raising conditions.
Revision to External Commercial Borrowings (ECB) norms increases the automatic route ceiling per borrower per financial year and prescribes minimum average maturities: a lower tranche with a three-year minimum and larger tranches with a five-year minimum. Previously specified separate maturity, prepayment and call/put requirements for an earlier incremental limit are withdrawn. Foreign Currency Convertible Bonds (FCCBs) may be raised within the automatic route ceiling for permissible end-uses; refinancing of existing FCCBs will be reckoned within that ceiling. Other ECB policy elements and reporting arrangements remain unchanged.
Refund of 4% Additional Duty of Customs (4% CVD) in terms of Notification No. 102/2007-Customs dated 14.09.2001-regarding.
Show AI Summary
Refund of Additional Duty of Customs: statutory auditors, cost accountants or chartered accountants may certify non-passing of duty burden.
The Board authorises Statutory Auditors, Cost Accountants and Chartered Accountants to issue the requisite certificate, on preliminary scrutiny, correlating payment of sales tax/VAT with sale invoices and certifying that the importer has not passed the additional customs duty burden to any other person; Para 4.1(d) and Para 6 of Circular No.18/2010-Customs are modified accordingly.
01 - 04-01-2012 Service Tax
Designation of CPIO in Service tax Commissionerate, New Delhi under RTI Act, 2005.
Show AI Summary
Right to Information CPIO designation updates public access responsibilities and reporting within the service tax commissionerate.
Designation of Central Public Information Officers (CPIOs) is made for the Service Tax Commissionerate, New Delhi with immediate effect to fulfil obligations under the Right to Information Act, 2005, referencing the commissionerate's jurisdictional notification and communicated by the Commissioner of Service Tax via a Trade Notice.
Changes in Re-investment period of FII debt limit
Show AI Summary
Re-investment period for FII debt limits withdrawn; existing holders get time-limited transitional reinvestment subject to thresholds.
Re-investment period for FII/sub-account debt limits is withdrawn for all new allocations: limits acquired henceforth will lapse on sale or redemption and be reallocated by subsequent bidding. Existing holders retain reinvestment rights only until either specified sales from their current portfolio breach a defined multiple of portfolio size as at the circular date or a two-year cutoff, after which sales/redemptions will cause limits to lapse and require reallocation. Long-term infrastructure debt has parallel rules including lock-in transfer options and time-limited transfer/redemption flexibilities.
Implementation of “On Site Post Clearance Audit” – reg.
Show AI Summary
On Site Post Clearance Audit enables on premises verification of importer/exporter self assessment, reducing clearance delays and duplication.
Implementation of an On Site Post Clearance Audit (OSPCA) permits Customs to verify self assessment of import/export declarations at the premises of importers and exporters. The scheme, enabled by Board regulations, shifts detailed verification from transaction based PCCV/PCA to periodic company level scrutiny of books, records and electronic data, requires timely production and retention of records, allows sample-taking and verification of declarations, and prescribes coordination with Central Excise and Service Tax audits for Accredited Client Programme importers.
Introduction of Service Tax Refund through ICES 1.5 - instructions and details of procedure in EDI-reg.
Show AI Summary
Electronic service tax refund through ICES enables exporters to claim refunds electronically or pursue document-based refunds.
An electronic refund mechanism via ICES 1.5 permits exporters to claim service tax refunds on the basis of a prescribed schedule of rates; it mandates one-time registration of a core-banking enabled bank account and either a Central Excise registration number or PAN-based Service Tax code in ICES 1.5, with details validated against ACES, captured via Annexure A, and used to process and disburse refunds through authorized banks or NEFT/RTGS.
Introduction of Service Tax Refund through ICES 1.5 – instructions and details of procedure in EDI-reg
Show AI Summary
Service tax refund via electronic ICES filing enables exporters to claim refunds using registered bank and tax codes.
Electronic Service Tax Refund via ICES 1.5 permits exporters to claim refunds using a prescribed schedule of rates or to continue with document-based claims. Exporters must register a core-banking enabled bank account (IFSC and account number) and either a Central Excise registration number or PAN-based service tax code in ICES 1.5 using Annexure A; EDI will enter details and validate excise/service tax data against ACES. Shipping bills claiming STR will be validated by ICES at 2/4-digit RITC levels; claims are not accepted without successful registration and ACES validation. Disbursement occurs to the registered account via branch credit or NEFT/RTGS.
Master Circular on Matters relating to Exchange Traded Derivatives
Show AI Summary
Exchange-traded derivatives: consolidated rules on contract design, VaR-based margining, exposure limits and real-time market surveillance.
The circular prescribes a consolidated regulatory framework for exchange-traded derivatives covering standardized contract design and listing procedures, portfolio-based margining using worst-scenario VaR methodologies with specified scan ranges and minimum margins, collateral valuation and haircut rules, real-time margin collection and exposure limits tied to clearing members' liquid net worth, and comprehensive surveillance, unique client coding, position limits and governance standards for exchanges, clearing corporations, trading members and clients.
Verification of origin in case of goods imported under Free/Preferential Trade Agreement - reg.- reg.
Show AI Summary
Verification of origin: designated repository will authenticate Certificate of Origin signatures to support preferential duty claims.
Verification of origin under Free/Preferential Trade Agreements requires a prescribed Certificate of Origin signed and sealed by authorised signatories. Where assessing officers doubt signatures/seals, they must verify records with the designated repository. As an interim measure, the Additional Commissioner of Customs (Tech.), Headquarters, Bangalore is appointed as repository for circulated signatures/seals of authorised signatories within the Bangalore Customs Commissionerate to authenticate Certificates of Origin for preferential duty claims.

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