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    <title>Amendment to Para 4.61 and Para 4.63 of FTP-2023</title>
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    <description>Para 4.61 now permits submission of a Chartered Accountant certificate in lieu of a not yet finalised Income Tax Return, provided the ITR is filed by 31 December of the application year; the existing eligibility and import entitlement (up to 5% of the three year average export performance subject to the stated cap) remain. Para 4.63 continues exemptions for Basic Customs Duty, Additional Customs Duty, Education Cess and various anti dumping/countervailing/safeguard duties, but removes exemption for the whole of the Integrated Tax and Compensation Cess.</description>
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