Extension of RoSCTL scheme validity from 31.03.2020 to 31.03.2021 or until RoSCTL scheme is merged with RoDTEP scheme, whichever is earlier
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 5th October, 2020
G.S.R. 615(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of Government of India, in the Ministry of Finance (Department of Revenue), No. 13/2020-Customs, dated the 14th February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 119(E), dated the 14th February, 2020, namely:-
In the said notification, in paragraph 2, in clause (1) in sub-clause (c), for the figures, letters and word “31st March, 2020”, the figures, letters and words “31st March, 2021 or until such date the RoSCTL scheme is merged with the Remission of Duties and Taxes on Exported Products scheme, whichever is earlier”, shall be substituted.
[F. No. 605/14/2020-DBK]
GOPAL KRISHNA JHA, Director (Drawback)
Note: The principal notification No. 13/2020-Customs, dated the 14th February, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 119(E), dated the 14thFebruary, 2020
Filing audit report in Form 10CCB within due date is mandatory. The assessee cannot claim deduction u/s 80-IA(7) he ground…
CSR expenditure of companies is allowable under section 80G unless fall under the two exceptions specified. In a recent judgment,…
Jurisdiction of ITAT is determined not by the place of business or residence of assessee but by the location of…
Notice u/s 148 set-aside and remitted back since the assessee’s e-mail was inactive leading to all notices go un-noticed In…
AO after dropping an issue in assessment u/s 143(3) for lack of evidence is competent to re-open such issue upon…
Merely because jewellery is converted into solid gold / gold biscuits, it cannot be presumed to be unexplained or in…