Transfer of residence

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....baggage to the extent mentioned in column (2) of the Appendix below, subject to the conditions, if any, mentioned in the corresponding entry in column (3) of the said Appendix. (2) The conditions mentioned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix. ^1[APPENDIX Duration of stay abroad Articles allowed free of duty Con....

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....es. The Indian passenger should not have availed this concession in the preceding three years. - Minimum stay of two years or more. Personal and house household articles, other than those listed at Annexure I or Annexure II but including articles mentioned in Annexure III upto an aggregate value of five lakh rupees.   (i) Minimum stay of two years abroad, immediately prec....

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....o be recorded in writing. No relaxation.]       ************* NOTES:- 1. Substituted vide Notification No. 43/2016 - Dated 31-3-2016, w.e.f. 01-04-2016, before it was read as, "APPENDIX Duration of stay abroad Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From three months upto six months Used per....

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....rs. - Minimum stay of two years or more. Used personal and house household articles, other than those mentioned in at Annexure I but including those mentioned in Annexure II or Annexure III, upto a value limit of five lakh rupees. (i) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence; (ii) Total stay in India on short visit duri....