Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Forum Articles Highlights TMI Notes SMS News What's New Calendar Imp. Links Database More...
Extracts
Home List
← Previous Next →

Amending Export Manifest (Aircraft) Regulations, 1976

Customs - 107/2016 - Dated:- 11-8-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 107/ 2016-Customs (N.T.) New Delhi, dated the 11th August, 2016 G.S.R.786 (E).- In exercise of the powers conferred by clause (a) of sub-section (2) of section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Export Manifest (Aircraft) Regulation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ture of the flight. (b) The final passenger manifest shall be delivered fifteen minutes before leaving or taking- off from the port of embarkation in India. ; (b) for sub-regulation (2), the following shall be substituted, namely:- (2) The manifests shall be transmitted electronically to the Indian Customs in flat file format or in United Nations/ Electronic Data Interchange for Administration, Commerce and Transport Passenger List Advance Passenger Information (UN/EDIFACT PAXLST API) message fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Airport Code (Last Leg port) DEL 3 character destination airport code (DEL=Delhi) BY 2/3 digit IATA carrier code 161 3/4 digit IATA flight number .api File extension (ii) File structure Details: One file structure will contain a complete manifest for Pax/Crew of a particular flight. Separate file for Crew and PAX for each flight needs to be sent. (iii) Field Details / Description: S. No. Field Description Length Type Remarks 1. Flight Carrier Code 3 Character IATA Carrier Code 2. Flight Number .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n flight 4 Number 0 for PAX file 12. Number of PAX in flight 4 Number 0 for Crew file 13. PNR 10 Character Passenger Name Record Locator 14. Pax/Crew Serial Number 4 Number Running Serial Number within the file 15. Pax/Crew Status 1 Character T=Transit, D=Disembarking 16. Pax/Crew Type 3 Character CRW=Crew PAX=Passenger 17. Document Type 2 Character P=Passport, O=Others 18 # Document Number 20 Character Passport Number/ Unique ID Number for other travel documents 19 Document Expiry Date 8 Charac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

House / Flat No, Street etc.) 28. Pax/Crew Disembark City 35 Character Airport Name of Disembarking City 29. Pax/Crew Disembark Postal Code 9 Character Postal Code of Disembark address 30 Pax/Crew Disembark Country 3 Character 3-char country code of disembarking country 31. Pax/Crew Residential Country code 3 Character 3-char country code 32. Subsequent Place / Port of Call within the Country 3 Character IATA Airport Code 33. Crew Other Document Code 2 Character Only in case of CREW, For License .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0. Pax/ Crew Home State 70 Character Home State name 41. Pax/ Crew Home Country 3 Character 3-char country code 42 Pax/ Crew Birth Place 70 Character Address of Birthplace (e.g. House/Flat No, Street name and number etc.) 43. Pax/ Crew Birth City 70 Character City name of birth place 44. Pax/ Crew Birth State 70 Character Birth place State name 45. Pax/ Crew Birth Country 3 Character 3-char country code of birth address 46. Visa Number 15 Character Visa Number as in Travel Document 47. Pax/Crew .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

umber is not mandatory for some countries viz. currently for Nepal and Bhutan and in those cases O (other) value to be mentioned in the document type and Unique Document number be provided. • Each data element should be separated by |‟ (pipe line) in the record (Total 53 no. of |‟ should be there in each record) • In case of value not available for a specific data element, null value (not space) should be given. • Each record for PAX should be in a single line, no line .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ommerce and Transport Passenger List Advance Passenger Information (UN/EDIFACT PAXLST API) message format, airlines/ carriers may refer WCO/IATA/ICAO passenger list message (PAXLST) implementation guide. (www.wcoomd.org). . 4. In the said regulations, for FORM-II, the following FORM shall be substituted, namely:- FORM II (see regulation 3) PASSENGER MANIFEST Owner or Operator.............................................Marks of Nationality and Registration........................................ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

  ↓     Latest Happening     ↓  

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.

Forum: Cess paid instead of SGST

Forum: import purchase

News: RBI Reference Rate for US $

Forum: 3B mistake

Forum: Input credit of gst paid on urd

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.

Forum: transfer of shares

Forum: Input tax credit

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

Forum: GST return filing software online | Easy GST compliance management

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.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version