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Forms, Returns, Annexures, Appendix, Challans
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FEMA - Forms, Returns and Challans

Sr. Form No.   Title
1 Form FC - GPR   Issue of Shares/ Convertible debentures / Others to foreign investors - Reporting under FDI Scheme
3 Annex IX   Booking of forward contracts on past performance basis-
4 Annexure ‘D’   Quarterly Return
5 Application for purchase of Foreign exchange   Application cum Declaration for purchase of foreign exchange under the Liberalised Remittance Scheme
6 Compounding application form   Application for compounding of offence
7 EXPORT DECLARATION FORM   Exchange Control (Exporters Declaration) (original/duplicate)
8 FC w/off by FFMC/ AD Cat-II   Statement of the amount of foreign currency written off during the financial year ended...
9 FLA Return   Annual return on Foreign Liabilities and Assets
10 FLM 8 - ADs Cat II   Summary statement of purchases and sale of foreign currency notes during the month
11 FLM 8 - For FFMCs   Summary statement of purchases and sales to foreign currency notes during the month of .______200
12 Form   Application for obtaining permission to enter into
13 FORM 83   Reporting of ECB loan agreement details
15 FORM BEF   Statement showing details of remittances affected towards import in respect of which documentary evidence of import has not been submitted by the importers despite reminders
17 Form DDR   Return to be filed by Issuer/Transferor who has arranged issue/transfer of Depository Receipts
18 FORM FC -2   Application for seeking prior permission of the Central Government to accept foreign hospitality:
19 FORM FC-10   Application for seeking permission for transfer of foreign contribution to other registered/un-registered persons:
20 FORM FC-3   Application for ‘registration’ under section 11(1) of the Foreign Contribution (Regulation) Act, 2010 for the acceptance of foreign contribution by an Association having definite cultural, economic, educational, religious or social programme:
21 FORM FC-4   Application for ‘prior permission’ under sub-section (2) of section 11 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010) for the acceptance of foreign contribution by an Association having definite cultural, economic, educational, religious or social programme:
22 FORM FC-5   Application for seeking renewal of ‘registration certificate’ under section 13 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010). (Application for renewal to be submitted six months before the date of expiry of the certificate of registration):
23 FORM FC-6   Account of Foreign Contribution for the year ending on the 31st March …………………
24 FORM FC-7   Intimation about Foreign Contribution (Articles) Account:
25 FORM FC-8   Intimation about foreign contribution (securities) Account:
26 FORM FC-9   Intimation to the Central Government of Receipt of Foreign Contribution received by a candidate for Election [section 21 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010):
27 FORM FC-I   Intimation to the Central Government of receipt of foreign contribution by way of gift from relative:
28 Form FC-TRS   Declaration regarding transfer of shares / compulsorily and mandatorily convertible preference shares (CMCPS) / debentures /others by way of sale from resident to non resident / non-resident to resident
30 Form FNC   Application for Establishment of Branch/Liaison Office in India
31 Form FTD   Statement showing daily turnover of foreign exchange
32 Form GPB   Statement showing gaps position and cash balances
34 Form IPI   Declaration of immovable property acquired in India by a person resident outside India
35 Form LEG   Application for remittance of legacies, bequests or inheritances to beneficiaries resident outside India
37 Form NRSR   Application-cum-Undertaking form for opening of Non-Resident (Special) Rupee (NRSR) Account
40 Form SDF   Declaration by Exporter
42 Form TC   Approvals of Trade Credit granted by all branches during the (Month / Year)
43 Form TCD   Foreign Collaboration Agreement - Return for the year ended 31st December......
44 Form TCK   Certificate for Payment of Technical know-how fee under Foreign Technical collaboration
45 Form TCR   Certificate for payment of royalty under foreign technical collaboration
46 Form TRA   Statement of sale of foreign currency for travel purposes
47 Form XOS   Statement of particulars of export bills outstanding beyond the prescribed period/due date of realisation as at 30th June/31st December
48 Monthly Report by the AD-Category II   Monthly Report to be submitted by the AD-Category II for the month
49 Remittances received under MTSS Statement Qtly   Statement showing details of remittances received through Money Transfer Scheme during the quarter ended ______
50 Report on exposures of corporates in FC   Report on exposures of corporates in foreign currency
51 Report on exposures of corporates in FC   Report on exposures of Corporates in foreign currency
52 Reports on FC- Rupee Options   Reports on Foreign Currency- Rupee Options
53 Statement A-RDA   RDA
54 Statement B-RDA   Consolidated statement of position of Exchange Houses’ accounts to be closed/ under closure (to be submitted by the Account maintaining office through the International Division)
55 Statement C-RDA   Monthly statement regarding particulars of Exchange House account held at overseas branches of Indian banks (ADs Cat-I)
56 Statement D-RDA   RDA
57 Statement E-RDA   Statement showing inflows of foreign currency through Exchange Houses
58 Statement of Cross-currency derivatives   Cross- currency derivative transactions - statement for the half-year ended….
59 Statement of Foward cover by FII clients   Statement – Details of Forward cover undertaken by FII clients
60 Statement of Fwd contacts   Statement – Details of Forward contracts booked and cancelled
61 Statement of Import/Export turnover etc.   Statement giving details of import / export turnover, overdues, etc.
63 Statement of Nostro / Vostro Balances   Statement of Nostro/Vostro Balances for the month of
64 Statement of Overseas FC borrowings   Report of Overseas Foreign Currency Borrowings by AD Cat-I banks
65 Statement of Purchases more than USD 10,000   Statement of Purchase transactions of USD 10,000 and above for the month
66 Statement on Commodity Hedging DT   Statement on Commodity Hedging- Domestic Transactions
67 Statment of Summation of FC a/cs   Statement showing summation of Foreign Currency Account opened out of export proceeds of Foreign Currency Notes/ encashed Travellers Cheques for the quarter ended
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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

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