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Power of AO to Grant Stay — Whether Discretionary or Controlled By the Instructions and Circulars
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Tax Implications in the Hands of Successor / Resulting Company
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Capital Gains Tax Implications in Singapore on Capital Reduction or Liquidation
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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August 2014

A. P. (DIR Series) Circular No. 2 dated 7th July, 2014

By Gaurang Gandhi Chartered Accountant

Reading Time 1 mins

Foreign Exchange Management Act, 1999 – Import of Rough, Cut and Polished Diamonds

This circular states that with immediate effect, importers of Rough, Cut and Polished Diamonds can import the same on Clean Credit basis (i.e., credit given by a foreign supplier to its Indian customer/buyer, without any Letter of Credit (Suppliers’ Credit)/Letter of Undertaking (Buyers’ Credit)/Fixed Deposits from any Indian financial institution) for a period not exceeding 180 days from the date of shipment.

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August 2014

A. P. (DIR Series) Circular No. 2 dated 7th July, 2014

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Master Circulars dated 1st July, 2014

A. P. (DIR Series) Circular No. 3 dated 14th July, 2014

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August 2014

A. P. (DIR Series) Circular No. 2 dated 7th July, 2014

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Master Circulars dated 1st July, 2014

A. P. (DIR Series) Circular No. 3 dated 14th July, 2014