Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds ...

Income Tax

February 2, 2023

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds must be brought in India within six months from the end of the Previous Year or extended period - Benefit of export shall be available only if return is or before the due date of filing of ITR u/s 139(1)

View Source

 


 

You may also like:

  1. Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction...

  2. Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as...

  3. Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2022 - Notification

  4. Deduction u/s 10A - foreign exchange gain - the gain on receipts of foreign exchange as export proceeds are extricably linked, eligible for exemption u/s 10A - AT

  5. Exemption u/s 10A - STPI unit - Adjustment of payable in foreign exchange with sale proceeds - a two-way traffic is unnecessary - exemption allowed - AT

  6. Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019

  7. Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular

  8. Purchase/ Sale of capital instruments of a listed Indian company on a recognised stock exchange in India by Foreign Portfolio Investors - FEMA - New Regulations

  9. Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2019

  10. Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019

 

Quick Updates:Latest Updates