https://www.taxtmi.com/circulars?id=69007 Amendment to Para 6.34( h ) of HBP 2023 permits extending LOP/LOI validity: if a unit has commenced production, extensions may be granted per Para 6.01(c) for up to five years at a time; the initial two-year validity may be extended by one additional year for valid reasons recorded in writing, except where initial-period restrictions apply (e.g., oil refinery projects). en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 02 Dec 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69007 Amendment to Para 6.34( h ) of HBP 2023 permits extending LOP/LOI validity: if a unit has commenced production, extensions may be granted per Para 6.01(c) for up to five years at a time; the initial two-year validity may be extended by one additional year for valid reasons recorded in writing, except where initial-period restrictions apply (e.g., oil refinery projects). Circulars DGFT Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69007