Notification No. S.O.379(E)-Income Tax -
Notification No. S.O.379(E)-Income Tax In exercise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Board hereby specifies that every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authorities mentioned in the Tabl...
Circular No. 215/49/96-Central Excise -
Circular No. 215/49/96-CX The matter regarding inclusion of notional interest on advances/ deposits in the assessable value of excisable goods have been re-examined in the light of the decision of the Supreme Court in the case of Metal Box India Ltd. v. CCE Madras (1995(75) ELT 49 (SC) and the Madras High Court decision in the case of UO...
Circular No. 30/96- Custom Duty -
Kindly refer to Drawback / PN-1 / 96, dated the 27th February, 1996, announcing the All Industry rates of Drawback in respect of Cotton Handloom Terry Towels and Terry Towelling Cloth, when dyed, falling under SS No.5803 & 6309 (OId 2610 & 2710) of the existing Duty Drawback Table, as under :...
Circular No. 29/96-Custom Duty -
The undersigned is directed to refer to the provision of notification no. 148/94-Cus. dt. 13.7.94, Sl. No. 1 of the Table which exempts the import duties on foodstuffs, medicines, clothing etc. imported by reconised charitable organisation for free distribution...
Circular No. 214/48/96-Central Excise -
Circular No. 214/48/96-CX Representations have been received from the Trade that Central Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea waste or sweepings collected in tea factories....
It is therefore suggested that a provision in the bye-laws may be incorporated regarding the use of the auction proceeds, whereby claims of SEBI will be treated on par with the claims of the exchange and the clearing house....
Circular No. 213/47/96-Central Excise -
Circular No. 213/47/96-CX I am directed to refer to rule 52A and 57GG of the Central Excise Rules, 1944 according to which the manufacturer and the registered dealers are required to maintain the invoice-book in a bound form....
Circular No. 212/46/95-CX -
Circular No. 212/46/95-CX I am directed to refer to the Board"s Circular No. 160/71/95-CX dated 29th November "95" issued from F.No. 209/31/95-CX.6, whereby it is provided that the AR 4 procedure is required to be followed for export clearances even by a unit whose value of clearances for home consumption was less than Rs. 30 lakhs in t...
CIrcular No. 03/SMD/96 -
‘The statement shall be issued under the authority of the Board and shall be signed on behalf of the Board of directors in the manner provided for authentication of Balance-sheet and Profit and Loss Account in Section 215 of the Companies Act, 1956."...
Notification No. S.O. 345(E) -
Third Schedule was inserted by SEBI (Depositories and Participants) (Third Amendment) Regulations, 2003 published in the Official Gazette of India dated 01.10.2003....