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An Advance Licence holder, holder of advance licence for annual requirement, holder of Diamond Imprest Licence and holder of DFRC may, instead of applying for an Advance Release Order, avail of the facility of Back-to-Back Inland Letter of Credit in accordance with the procedure specified in Handbook (Vol.1).
In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-09, the Director General of Foreign Trade hereby makes the following amendments in the Appendix 28 of the Handbook of Procedures.
the assessee will not invest or deposit its fund (other than voluntary contributions received and maintained in the form of jewellery, furniture etc.) for any period during the previous years relevant to the assessment years mentioned above other wise than in any one or more of the forms or modes specified in sub-section (5) of Section 11
Explore detailed guidance on audit under Section 115JB of the Income Tax Act, 1961. Understand key terms, compliance requirements, and the comparative analysis of Section 115JB with Section 115JA. Learn about the applicability of Section 115JB to foreign companies, presumptive tax provisions, and the responsibilities of companies and auditors. This comprehensive guidance note aims to clarify the complexities and facilitate compliance with Section 115JB for companies and auditors.
Therefore, in exercise of the powers conferred by sub-section (1) of section 9A, read with the second proviso to sub-sections (5) and (6) of that section of the said Customs Tariff Act and rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
In exercise of the powers conferred by sub-section (1) of section 9A, read with the second proviso to sub-section (5) and (6) of that section in the Customs Tariff Act, 1975 (51 of 1975) and rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 116/2004- Customs, dated the 24th December, 2004.
