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Provisions expressly mentioned in the judgment/order text.
The DGFT has amended ANF-4J form for Diamond Imprest Authorisation (DIA) under FTP 2023 by adding four new declarations (numbered 7-10) after the existing declaration number 6. These new declarations require applicants to certify they hold Two Star or higher status, have filed all required ITR and GST returns, will abide by Pre-Import and Actual User Conditions, and confirm it's their first application for the current financial year. The existing declaration 7 has been renumbered as 11. This amendment enhances compliance requirements for entities seeking DIA under the Handbook of Procedures 2023.
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