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Key Year End Audit Considerations
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Evolution of Audit: From Paper to Pixels
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Non-Repatriable Investment by NRIs and OCIs under FEMA: An Analysis – Part – 1
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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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President and CEO of The Institute of Internal Auditors
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June 2015

A. P. (DIR Series) Circular No. 97 dated April 30, 2015

By Gaurang Gandhi Chartered Accountant

Reading Time 1 mins

Merchanting Trade to Nepal and Bhutan

This circular states that, since Nepal & Bhutan are land locked countries, goods consigned to the importers of Nepal and Bhutan from third countries under merchanting trade from India would qualify as traffic-in-transit, if the goods are otherwise compliant with the provisions of the India-Nepal Treaty of Transit and Indo-Bhutan Treaty of Transit respectively.

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June 2015

A. P. (DIR Series) Circular No. 97 dated April 30, 2015

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DIPP Press Note No. 5 (2015 Series) dated April 27, 2015

DIPP – Circular F. No. 5(1)/2015-FC-1 dated the 12th May, 2015

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June 2015

A. P. (DIR Series) Circular No. 97 dated April 30, 2015

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DIPP Press Note No. 5 (2015 Series) dated April 27, 2015

DIPP – Circular F. No. 5(1)/2015-FC-1 dated the 12th May, 2015