Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless equipment devices. Key points are: applicants can obtain ETA on a self-declaration basis by submitting applications with requisite documents and fees on the SARAL Sanchar portal; ETAs ensure compliance with RF regulations, but holders must obtain necessary clearances from DGFT before importing equipment; it is the responsibility of ETA holders to comply with all import regulations stipulated by DGFT; earlier instructions stand modified to this extent; difficulties may be brought to CBIC's notice. The OM from Department of Telecommunications enabling this process is also enclosed.
This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless equipment devices. Key points are: applicants can obtain ETA on a self-declaration basis by submitting applications with requisite documents and fees on the SARAL Sanchar portal; ETAs ensure compliance with RF regulations, but holders must obtain necessary clearances from DGFT before importing equipment; it is the responsibility of ETA holders to comply with all import regulations stipulated by DGFT; earlier instructions stand modified to this extent; difficulties may be brought to CBIC's notice. The OM from Department of Telecommunications enabling this process is also enclosed.
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