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This circular is being issued in exercise of powers conferred under Section 11 (1) of the Securities and Exchange Board of India Act, 1992, and Rule 7 of Prevention of Money-laundering (Maintenance of Records of the Nature and Value of Transactions.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004, and published in the Gazette of India Extraordinary vide number G.S.R.600 (E), the 10th September, 2004 and last amended vide notification No. 28/2005-Central Excise (N.T.), dated the 7th June, 2005 and published vide number G.S.R.371(E), dated the 7th June, 2005.
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business
The principal notification No. 20/2006-Customs, dated the 1st March, 2006, was published vide number G.S.R. 92(E), dated the 1st March, 2006, and was last amended by notification No. 24/2006-Customs, dated the 6th March, 2006, vide number G.S.R 140(E), dated the 6th March, 2006.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by notification No. 21/2006-Customs, dated the 1st March, 2006 which was published in the Gazette of India, Extraordinary vide number G.S.R.122 (E), dated the 1st March, 2006.
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends or further amends the following notifications of the Government of India in the Ministry of Finance.
