"May, 2004" Archive - Page 4

Circular No. 4/2004-Income Tax Dated 13-5-2004

Circular No. 4/2004-Income Tax (13/05/2004)

Circular No. 4 of 2004-Income Tax The tax-treatment of income from Deep Discount Bonds has been explained in the Board’s Circular No. 2/2002, dated 15-2-2002. Subsequently, the Board have received various requests for a clarification regarding tax deduction at source under section 193 of the Income-tax Act from interest on Deep Discount...

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Notification No. 145/2004-Income Tax Dated 13/5/2004

Notification No. 145/2004-Income Tax (13/05/2004)

Notification No. 145-Income Tax In exercise of the powers conferred by section 120 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O.732 (E) ...

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Notification No. 144/2004-Income Tax Dated 13/5/2004

Notification No. 144/2004-Income Tax (13/05/2004)

Notification No. 144-Income Tax In exercise of powers conferred by clause (xiiia) of sub-section (2) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the New Jeevan Akshay-II Plan of the Life Insurance Corporation of India, as filed by that Corporation with the Insurance Regulatory and Devel...

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Filing of Import Manifest before arrival of the vessel or aircraft

Circular No. 34/2004-Customs Duty (13/05/2004)

In view of the representation from the field formation, in the Annexure-I to the Circular No.30/2004-Cus., dated 16.4.2004, after the Sr.No.10....

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Circular No. 79/9/2004-ST dated 13.5.2004

Circular No. 79/9/2004-ST (13/05/2004)

I am directed to draw attention to the Circular No. 49/11/2002-ST dated 18.12.2002, whereby it was clarified that the work of Erection and Commissioning is in the nature of services provided by a "Consulting Engineer" and hence taxable under Service Tax. Also in the year 2003, Service Tax was imposed on Commissioning and Installation Serv...

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Notification No. 62/2004-Customs, Dated: 12.05.2004

Notification No. 62/2004-Customs (12/05/2004)

(1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 80/1997-CUSTOMS, dated the 21st October, 1997, published in the Gaz...

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Operationalisation of the Provision of Chapter X A of the Customs Act, 1962-Issuance of SEZ Rules and Regulations

Circular No. 33/2004-Customs Duty (12/05/2004)

Please note that on the operationalisation of Chapter XA of the Customs Act, 1962, along with the attendant Rules and Regulations, Drawback, DEPB and other export benefits would be available in respect of supplies from DTA to SEZ subject to fulfillment of relevant provisions of the EXIM Policy and Customs and Central Excise laws (includi...

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Public Notice No. 64 (RE-2003)/2002-2007, Dated: 12.05.2004

Public Notice No. 64 (RE-2003)/2002-2007 (12/04/2004)

In case of export of drugs and pharmaceuticals interalia including intermediaries, herbal, ayurvedic, unani and homeopathic medicines; biotech and biological products; diagnostics, surgicals,nutraceuticals, pharma industry related services, collaborative research, contract manufacturing, providing base for clinical trials and consultancy,...

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Public Notice No. 63 (RE-2003)/2002-2007, Dated: 12.05.2004

Public Notice No. 63 (RE-2003)/2002-2007 (12/05/2004)

Since import of maize (corn) is under State Trading Regime (STR), the allottes of quota i.e. designated agencies in para 1 (b) above for this item shall also be granted an import licence for the allotted quantities as indicated at Sl. No. 21(b) of Customs Notification No. 21/2002 dated 1.3.2002 in terms of para 2.11 of Exim Policy, 2002-2...

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Notification No. 65/2004-Customs (N.T.), Dated: 11.05.2004

Notification No. 65/2004-Customs (N.T.) (11/05/2004)

For the purposes of this notification, "Moradabad Special Economic Zone" means the Moradabad Special Economic Zone, located at and comprising of the places bearing the Khasra numbers specified....

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