Tag Archives: Circular

Clearance of bunker fuels to Indian Ship/Vessel carrying containerized cargo

Circular No. 1034/22/2016-CX F. No. 83/1/2015-CX.3 (Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, 1st July, 2016 The Principal Chief Commissioners/Chief Commissioners of Central Excise & Service Tax (All); The Principal Chief Commissioners/Chief Commissioners of Customs (All); The Director Generals/Directors of Central Excise & Service… Read More »

Reward to informers and Government Servants

No. 13011/01/2013-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) Circular No.29/2016 Dated: 23rd June, 2016 To 1. All Principal Chief/Chief Commissioners of Customs/Customs (Preventive)/ Central Excise/Service Tax 2. Principal Directors General/Directors General, under CB EC, 3. Chief Commissioner (Authorised Representative-CESTAT) 4. Principal Commissioners/Commissioners of… Read More »

Interest on refund of excess TDS Depoisted u/s 195 can’t be denied : CBDT

SECTION 244A, READ WITH SECTION 195, OF THE INCOME-TAX ACT, 1961  PAYMENT OF INTEREST ON REFUND OF EXCESS TDS DEPOSITED UNDER SECTION 195 CIRCULAR NO.11/2016 [F.NO.279/MISC./M-140/2015-ITJ], DATED 26-4-2016 The procedure for refund of tax deducted at source under section 195 of the Income tax Act, 1961, to the person deducting the tax is delineated in… Read More »

No TDs on interest on FDR made on direction of Courts :CBDT

F. No. 279/Misc/140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 23/2015 New Delhi Dated- 28th December, 2015 Subject: TDS under section 194A of the Act on interest on fixed deposit made on direction of Courts-regd Section 194A of Income Tax Act, 1961 (“the Act”) stipulates deductions… Read More »

Clarification regarding Self sealing and self Examination of Bulk cargo

Circular No. 1011/18/2015-CX F.No. 96/108/2014-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ********* New Delhi, the 30th October, 2015 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All), Principal Commissioner of Central Excise (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/Sir, Subject: – Clarification… Read More »

Risk management for Regional Commodity Derivatives Exchanges

Securities and Exchange Board of India CIRCULAR CIR/CDMRD/DRMP/2/2015 October 21, 2015 To, The Managing Directors / Chief Executive Officers Regional Commodity Derivatives Exchanges Sir / Madam, Sub.: Risk management for Regional Commodity Derivatives Exchanges 1. Pursuant to Section 131 of the Finance Act, 2015 and Central Government notification F.No. 1/9/SM/2015 dated August 28, 2015, all… Read More »

Coconut oil packed in small bottles cannot be classified as Hair Oil

CIRCULAR NO. 1007/14/2015-CX, F.No. 103/01/2015-CX-3 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS NEW DELHI Dated: October 12, 2015 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web… Read More »

Investment by Foreign Portfolio Investors (FPI) in Government Securities

October, 07th 2015 RBI/2015-16/198 A.P. (DIR Series) Circular No 19 October 6, 2015 To, All Authorised Persons Madam/ Sir, Investment by Foreign Portfolio Investors (FPI) in Government Securities Attention of Authorized Dealer Category-I (AD Category-I) banks is invited to Schedule 5 to the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident… Read More »

CBEC :Circulars contrary to Supreme Court judgment need not be followed

Q Whether Circulars contrary to Supreme Court judgment need to be followed? As per the following clarification Circulars contrary to Supreme Court judgment need not be followed CLARIFICATION REGARDING BINDING NATURE OF CIRCULAR AND INSTRUCTIONS CIRCULAR NO. 1006/13/2015-CX, DATED 21-9-2015 A large number of judgments have been delivered by the Hon’ble Supreme Court on various… Read More »