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FEMA - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Asian Clearing Union (ACU) Mechanism – Indo-Sri Lanka trade - ...

FEMA

July 11, 2022

Asian Clearing Union (ACU) Mechanism – Indo-Sri Lanka trade - eligible current account transactions including trade transactions with Sri Lanka may be settled in any permitted currency outside the ACU mechanism until further notice - Circular

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  1. Settlement system under Asian Clearing Union (ACU) Mechanism - Circular

  2. Export of Onions to Sri Lanka and UAE. - The issuance of Notification No. 07/2023 by the DGFT signifies the government's proactive stance in regulating and facilitating...

  3. DTAA between India and Sri Lanka - The capital gains arising on account of transfer of share in Sri Lanka would not exigible to tax in India in the given circumstances - AT

  4. Benefits under Merchandise Exports from India Scheme (MEIS) - product of vitrified tiles exported to Sri Lanka - What has been pleaded all through out by the petitioner...

  5. Imposition of anti-dumping duty - goods originated in China, value addition made in Sri Lanka - who would be regarded as exporter country? - when there is an aggregate...

  6. Provisional release of goods - genuineness of the certificates of origin produced by the petitioner - it is prima facie clear that there has been a communication from...

  7. Indo-Sri Lankan Free Trade Agreement (ISFTA) - Since all the remaining COOs have been recertified and found as being in order by the Sri Lankan authorities, the impugned...

  8. Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement...

  9. Exemption from customs duty - preferential Trade Agreement with Asian Countries - Mere non-mention of the invoice number in the certificate of Origin is not sufficient...

  10. Collection and reporting of margins by Trading Member (TM) /Clearing Member (CM) in Cash Segment

  11. Restricted import or free import - the marbles imported by the appellants are freely importable as they have been imported from Sri Lanka.

  12. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

  13. Capital gain arising on the sale of immovable property in Colombo, Sri Lanka - DTAA - Income is taxable in India subject to double taxation relief - AT

  14. Revenue earned from supply of software and rendering of maintenance and professional services to customers located in Sri Lanka and Middle East as “Royalty/ FTS/ FIS” -...

  15. Directives regarding submission of digitized ANFs, Appendices etc. - The DGFT issued Trade Notice No. 01/2024-25, to digitize the submission of Aayat Niryat Forms (ANFs)...

 

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