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MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 26^th September, 2013

No. 46/2013-Customs

G.S.R. No. 659 (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, being satisfied that it is necessary in the public interest so to do, hereby makes the following

further amendments in each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue)

specified in column (2) of the Table below, which shall be amended or further amended, as the case may be, in the manner as

specified in the corresponding entry in column (3) of the said Table, namely :-

TABLE

Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

1

160/1992-Customs, dated the 20^th April,

1992 [Vide number G.S.R. 423 (E),

dated the 20^th April, 1992 ]

In the said notification, after the opening paragraph and before the Table, the

following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

¸ÀA¥ÀÄl 149

Volume 149

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ, K¦æ¯ï 17, 2014 (ZÉÊvÀæ 27, ±ÀPÀ ªÀµÀð 1936)

Bangalore, Thursday, April 17, 2014 (Chaithra 27, Shaka Varsha 1936)

¸ÀAaPÉ 16

Issue 16

474

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Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

2

203/1992-Customs, dated the 19^th May,

1992 [Vide number G.S.R. 536 (E),

dated the 19^th May, 1992]

In the said notification, after the opening paragraph and before the

Explanations, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

3

204/1992-Customs, dated the 19^th May,

1992 [Vide number G.S.R. 537 (E),

dated the 19^th May, 1992 ]

In the said notification, after the opening paragraph and before the

Explanations, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

4

307/1992-Customs,

dated

the

28^th December, 1992 [Vide number

G.S.R.

946

(E),

dated

the

28^th

December, 1992]

In the said notification, after the opening paragraph and before the Table, the

following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

5

104/1993-Customs,

dated

the

16^th March, 1993 [Vide number G.S.R.

287 (E), dated the 16^th March, 1993]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

6

122/1993-Customs, dated the 14^th May,

1993 [Vide number G.S.R. 417 (E),

dated the 14^th May, 1993]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

7

79/1995-Customs,

dated

the

31^st March, 1995 [Vide number G.S.R.

308 (E), dated the 31^st March, 1995]

In the said notification, after the opening paragraph and before the

Explanations, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

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Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

8

80/1995-Customs,

dated

the

31^st March, 1995 [Vide number G.S.R. -

309 (E), dated the 31^st March, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

9

106/1995-Customs, dated the 2^nd June,

1995 [Vide number G.S.R. 475 (E),

dated the 2^nd June, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

10

107/1995-Customs, dated the 2^nd June,

1995 [Vide number G.S.R. 476 (E),

dated the 2^nd June, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

11

110/1995-Customs, dated the 5^th June,

1995 [Vide number G.S.R. 480 (E),

dated the 5^th June, 1995]

In the said notification, after the opening paragraph and before the Table, the

following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

12

111/1995-Customs, dated the 5^th June,

1995 [Vide number G.S.R. 481 (E),

dated the 5^th June, 1995]

In the said notification, after paragraph 2 and before the Table, the following

paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

13

130/1995-Customs,

dated

the

25^th August, 1995 [Vide number G.S.R.

598 (E), dated the 25^th August, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

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Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

14

148/1995-Customs,

dated

the

19^th September, 1995 [Vide number

G.S.R.

657

(E),

dated

the

19^th

September, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

15

149/1995-Customs,

dated

the

19^th September, 1995 [Vide number

G.S.R.

658

(E),

dated

the

19^th September, 1995]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

16

28/1997-Customs, dated the 1^st April,

1997 [Vide number G.S.R. 184 (E),

dated the 1^st April, 1997]

In the said notification, after the paragraph 2 and before the Table, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

17

29/1997-Customs, dated the 1^st April,

1997 [Vide number G.S.R. 185 (E),

dated the 1^st April, 1997]

In the said notification, after the paragraph 3 and before the Table, the

following paragraph shall be inserted, namely:-

“4. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

18

30/1997-Customs, dated the 1^st April,

1997 [Vide number G.S.R. 186 (E),

dated the 1^st April, 1997]

In the said notification, after the paragraph 2 and before the Explanation, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

19

31/1997-Customs, dated the 1^st April,

1997 [Vide number G.S.R. 187(E),

dated the 1^st April, 1997]

In the said notification, after the paragraph 2 and before the Explanation, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

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Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

20

77/1998-Customs,

dated

the

16^th

October,

1998

[Vide number

G.S.R. 623 (E), dated the 16^th October,

1998]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

21

48/1999-Customs, dated the 29^th April,

1999 [Vide number G.S.R. 299 (E),

dated the 29^th April, 1999]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

22

49/2000-Customs, dated the 27^th April,

2000 [Vide number G.S.R. 365 (E),

dated the 27^th April, 2000]

In the said notification, after the paragraph 4 and before the Table, the

following paragraph shall be inserted, namely:-

“5. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

23

50/2000-Customs, dated the 27^th April,

2000 [Vide number G.S.R. 366 (E),

dated the 27^th April, 2000]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

24

51/2000-Customs, dated the 27^th April,

2000 [Vide number G.S.R. 367 (E),

dated the 27^th April, 2000]

In the said notification, after the paragraph 2 and before the Explanation, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

25

43/2002-Customs, dated the 19^th April,

2002 [Vide number G.S.R. 292 (E),

dated the 19^th April, 2002]

In the said notification, after the paragraph 2 and before the first Explanation,

the following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

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Sl. No.

Notification number and date

Amendments

(1)

(2)

(3)

26

44/2002-Customs, dated the 19^th April,

2002 [Vide number G.S.R. 293(E),

dated the 19^th April, 2002]

In the said notification, after the paragraph 4 and before the Table, the

following paragraph shall be inserted, namely:-

“5. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

27

47/2002-Customs, dated the 22^nd April,

2002 [Vide number G.S.R. 300 (E),

dated the 22^nd April, 2002]

In the said notification, after the paragraph 2 and before the Explanation, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

28

55/2003-Customs, dated the 1^st April,

2003 [Vide number G.S.R. 279 (E),

dated the 1^st April, 2003]

In the said notification, after the paragraph 4 and before the Table, the

following paragraph shall be inserted, namely:-

“5. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

29

56/2003-Customs, dated the 1^st April,

2003 [Vide number G.S.R. 280 (E),

dated the 1^st April, 2003]

In the said notification, after the opening paragraph and before the

Explanation, the following paragraph shall be inserted, namely:-

“2. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

30

91/2004-Customs,

dated

the

10^th September, 2004 [Vide number

G.S.R.

604

(E),

dated

the

10^th

September, 2004]

In the said notification, after the paragraph 2 and before the Explanation, the

following paragraph shall be inserted, namely:-

“3. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

31

93/2004-Customs,

dated

the

10^th September, 2004 [Vide number

G.S.R.

606

(E),

dated

the

10^th

September, 2004]

In the said notification, after the paragraph 3 and before the Explanation, the

following paragraph shall be inserted, namely:-

“4. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

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Sl. No.

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Amendments

(1)

(2)

(3)

32

94/2004-Customs,

dated

the

10^th September, 2004 [Vide number

G.S.R.

607

(E),

dated

the

10^th

September, 2004]

In the said notification, after the paragraph (2) and before the Explanation, the

following paragraph shall be inserted, namely:-

“(3). In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

33

97/2004-Customs,

dated

the

17^th September, 2004 [Vide number

G.S.R.

620

(E),

dated

the

17^th September, 2004]

In the said notification, after the paragraph 5 and before the Explanation, the

following paragraph shall be inserted, namely:-

“6. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

34

40/2006-Customs, dated the 1^st May,

2006 [Vide number G.S.R. 260 (E),

dated the 1^st May, 2006]

In the said notification, after the paragraph 3 and before the Explanation, the

following paragraph shall be inserted, namely:-

“4. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

35

64/2008-Customs, dated the 9^th May,

2008 [Vide number G.S.R. 349 (E),

dated the 9^th May, 2008]

In the said notification, after the paragraph 4 and before the Explanation, the

following paragraph shall be inserted, namely:-

“5. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

36

136/2008-Customs,

dated

the

24^th December, 2008 [Vide number

G.S.R.

878

(E),

dated

the

24^th

December, 2008]

In the said notification, after the paragraph 3 and before the Explanation, the

following paragraph shall be inserted, namely:-

“4. In a case of default in export obligation, when the duty on goods is paid to

regularise the default, the amount of interest paid by the importer shall not

exceed the amount of duty if such regularisation has been dealt in terms of

Public Notice of the Government of India in the Ministry of Commerce No. 22

(RE-2013)/2009-2014 dated the 12^th August, 2013.”.

[F.No.605/32/2013-DBK]

SANJAY KUMAR

Under Secretary.

NOTE:

(i) The principal notification number 160/1992-Customs, dated the 20^th April, 1992 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 423(E), dated the 20^th April, 1992 and was last amended vide

Section 60 of the Finance Act, 2006.

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(ii) The principal notification number 203/1992-Customs, dated the 19^th May, 1992 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 536 (E), dated the 19^th May, 1992 and was last amended by

notification No. 101/1995-Customs, dated the 26^th May, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.428 (E), dated the 26^th May, 1995.

(iii) The principal notification number 204/1992-Customs, dated the 19^th May, 1992 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 537(E), dated the 19^th May, 1992 and was last amended by

notification No. 32/1998-Customs, dated the 4^th June, 1998 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 338 (E), dated the 4^th June, 1998.

(iv) The principal notification number 307/1992-Customs, dated the 28^th December, 1992 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 946 (E), dated the 28^th December, 1992 and was last

amended by notification No. 108/1995-Customs, dated the 5^th June, 1995 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 478(E), dated the 5^th June, 1995.

(v)The principal notification number 104/1993-Customs, dated the 16^th March, 1993 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 287 (E), dated the 16^th March, 1993 and was last amended by

notification No. 105/1995-Customs, dated the 2^nd June, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.474(E), dated the 2^nd June, 1995.

(vi) The principal notification number 122/1993-Customs, dated the 14^th May, 1993 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 417 (E), dated the 14^th May, 1993 and was last amended by

notification No. 108/1995-Customs, dated the 5^th June, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 478 (E), dated the 5^th June, 1995.

(vii) The principal notification number 79/1995-Customs, dated the 31^st March, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 308(E), dated the 31^st March, 1995 and was last amended by

notification No. 125/2002-Customs, dated the 12^th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.760 (E), dated the 12^th November, 2002.

(viii) The principal notification number 80/1995-Customs, dated the 31^st March, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 309 (E), dated the 31^st March, 1995 and was last amended by

notification No. 125/2002-Customs, dated the 12^th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.760 (E), dated the 12^th November, 2002.

(ix) The principal notification number 106/1995-Customs, dated the 2^nd June, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 475(E), dated the 2^nd June, 1995 and was last amended by

notification No. 27/1996-Customs, dated the 15^th June, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.241 (E), dated the 15^th June, 1996.

(x) The principal notification number 107/1995-Customs, dated the 2^nd June, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 2^nd June, 1995 and was last amended by

notification No. 28/1996-Customs, dated the 15^th June, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.242 (E), dated the 15^th June, 1996.

(xi) The principal notification number 110/1995-Customs, dated the 5^th June, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 480 (E), dated the 5^th June, 1995 and was last amended by

notification No. 113/2002-Customs, dated the 16^th October, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 704 (E), dated the 16^th October, 2002.

(xii) The principal notification number 111/1995-Customs, dated the 5^th June, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 481 (E), dated the 5^th June, 1995 and was last amended by

notification No. 65/2004-Customs, dated the 22^nd June, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.376 (E), dated the 22^nd June, 2004.

(xiii) The principal notification number 130/1995-Customs, dated the 25^th August, 1995 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 598(E), dated the 25^th August, 1995 and was last amended by

notification No. 163/1995-Customs, dated the 1^st December, 1995 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.769 (E), dated the 1^st December, 1995 .

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(xiv) The principal notification number 148/1995-Customs, dated the 19^th September, 1995 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 657(E), dated the 19^th September, and was last amended by

notification No. 125/2002-Customs, dated the 12^th November, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.760 (E), dated the 12^th November, 2002.

(xv) The principal notification number 149/1995-Customs, dated the 19^th September, 1995 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 658 (E), dated the 19^th September, 1995 and was last

amended by notification No. 125/2002-Customs, dated the 12^th November, 2002 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 760 (E), dated the 12^th November, 2002.

(xvi) The principal notification number 28/1997-Customs, dated the 1^st April, 1997 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 184(E), dated the 1^st April, 1997 and was last amended by

notification No. 29/2004-Customs, dated the 28^th January, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.80(E), dated the 28^th January, 2004.

(xvii) The principal notification number 29/1997-Customs, dated the 1^st April, 1997 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 185(E), dated the 1^st April, 1997 and was last amended by

notification No. 65/2004-Customs, dated the 22^nd June, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.376 (E), dated the 22^nd June, 2004.

(xviii) The principal notification number 30/1997-Customs, dated the 1^st April, 1997 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 186 (E), dated the 1^st April, 1997 and was last amended by

notification No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 314 (E), dated the 14^th May, 2004.

(xix) The principal notification number 31/1997-Customs, dated the 1^st April, 1997 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 187(E), dated the 1^st April, 1997 and was last amended by

notification No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 314(E), dated the 14^th May, 2004.

(xx) The principal notification number 77/1998-Customs, dated the 16^th October, 1998 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623 (E), dated the 16^th October, 1998 and was last amended by

notification No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 314 (E), dated the 14^th May, 2004.

(xxi) The principal notification number 48/1999-Customs, dated the 29^th April, 1999 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 299(E), dated the 29^th April, 1999 and was last amended by

notification No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 314 (E), dated the 14^th May, 2004.

(xxii) The principal notification number 49/2000-Customs, dated the 27^th April, 2000 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 365 (E), dated the 27^th April, 2000 and was last amended by

notification No. 65/2008-Customs, dated the 9^th May, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.350(E), dated the 9^th May, 2008.

(xxiii) The principal notification number 50/2000-Customs, dated the 27^th April, 2000 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 366 (E), dated the 27^th April, 2000 and was last amended by

notification No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 314 (E), dated the 14^th May, 2004.

(xxiv) The principal notification number 51/2000-Customs, dated the 27^th April, 2000 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 367(E), dated the 27^th April, and was last amended by notification

No. 63/2004-Customs, dated the 14^th May, 2004 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide

number G.S.R. 314 (E), dated the 14^th May, 2004.

(xxv) The principal notification number 43/2002-Customs, dated the 19^th April, 2002 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 292(E), dated the 19^th April, 2002 and was last amended by

notification No. 19/2009-Customs, dated the 24^th February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.111 (E), dated the 24^th February, 2009.

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(xxvi) The principal notification number 44/2002-Customs, dated the 19^th April, 2002 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 293(E), dated the 19^th April, 2002 and was last amended by

notification No. 65/2008-Customs, dated the 9^th May, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.350 (E), dated the 9^th May, 2008.

(xxvii) The principal notification number 47/2002-Customs, dated the 22^nd April, 2002 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 300(E), dated the 22^nd April, 2002 and was last amended by

notification No. 19/2009-Customs, dated the 24^th February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 111 (E), dated the 24^th February, 2009.

(xxviii) The principal notification number 55/2003-Customs, dated the 1^st April, 2003 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 279 (E), dated the 1^st April, 2003 and was last amended by

notification No. 19/2009-Customs, dated the 24^th February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 111 (E), dated the 24^th February, 2009.

(xxix) The principal notification number 56/2003-Customs, dated the 1^st April, 2003 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 280 (E), dated the 1^st April, 2003 and was last amended by

notification No. 19/2009-Customs, dated the 24^th February, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R. 111 (E), dated the 24^th February, 2009.

(xxx) The principal notification number 91/2004-Customs, dated the 10^th September, 2004 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 604 (E), dated the 10^th September, 2004 and was last amended

by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013.

(xxxi) The principal notification number 93/2004-Customs, dated the 10^th September, 2004 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606(E), dated the 10^th September, 2004 and was last

amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013.

(xxxii) The principal notification number 94/2004-Customs, dated the 10^th September, 2004 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 607(E), dated the 10^th September, 2004 and was last

amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013.

(xxxiii) The principal notification number 97/2004-Customs, dated the 17^th September, 2004 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 620 (E), dated the 17^th September, 2004 and was last

amended by notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013.

(xxxiv) The principal notification number 40/2006-Customs, dated the 1^st May, 2006 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 260 (E), dated the 1^st May, 2006 and was last amended by

notification No. 20/2013-Customs, dated the 3rd April, 2013 published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i) vide number G.S.R.203 (E), dated the 3rd April, 2013.

(xxxv) The principal notification number 64/2008-Customs, dated the 9^th May, 2008 was published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 349 (E), dated the 9^th May, 2008 and was last amended by

Finance Act, 2011.

(xxxvi) The principal notification number 136/2008-Customs, dated the 24^th December, 2008 was published in the Gazette of

India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 878 (E), dated the 24^th December, 2008 and was last

amended by Finance Act, 2011.

P.R. 26

SC - 20

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F PɼÀPÀAqÀ G.S.R. 595(E) ¢£ÁAPÀ 05-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

RESERVE BANK OF INDIA

(Foreign Exchange Department)

(CENTRAL OFFICE)

NOTIFICATION

Mumbai, the 5^th September, 2013

Foreign Exchange Management (Borrowing or Lending in

Foreign Exchange) (Fourth Amendment) Regulations, 2013

G.S.R. No. 595 (E),- In exercise of the powers conferred by Clause (d) of sub-section (3) of Section 6 and sub-section (2) of

Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank hereby makes the following amendments in

the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations, 2000, (Notification No.FEMA 3/RB-2000

dated May 3, 2000), namely:-

1. Short Title & Commencement

(i)

These Regulations may be called the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange)

(Fourth Amendment) Regulations, 2013.

(ii)

They shall come into force from the date of their publication in the Official Gazette.

2. Amendment of Regulation 4

In the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations, 2000 (Notification No. FEMA

3/2000-RB dated May 3, 2000), in Regulation 4, in sub-regulation (2), in clause (i), for the words "fifty percent", the words "hundred

percent or such other limit as decided by the Reserve Bank, from time to time" shall be substituted.

[No. FEMA. 286/2013-RB]

RUDRA NARAYAN KAR

Chief General Manager–in-Charge

Foot Note:

The Principal Regulations were published in the Official Gazette vide No. G.S.R. 386 (E) dated May 5, 2000 in Part II,

Section 3, sub-section (i) and subsequently amended vide:

i.

No. G.S.R.674 (E) dated August 25,2000

ii.

No. G.S.R.476 (E) dated July 8,2002

iii.

No. G.S.R.854 (E) dated December 31,2002

iv.

No. G.S.R.531 (E) dated July 9,2003

v.

No. G.S.R.533 (E) dated July 9,2003

vi.

No. G.S.R.208 (E) dated March 23,2004

vii.

No. G.S.R.825 (E) dated December 22,2004

viii.

No. G.S.R.60 (E) dated February 9,2005

ix.

No. G.S.R.739 (E) dated December 22,2005

x.

No. G.S.R.663 (E) dated October 16,2007

xi.

No. G.S.R.61 (E) dated January 30,2009

xii.

No. G.S.R.547(E) dated July 24, 2009

xiii.

No. G.S.R. 836(E) dated November 23, 2009

484

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xiv.

No. G.S.R.No.610 (E) dated August 03, 2012

xv.

No. G.S.R.No.832(E) dated November 17, 2012

xvi.

No. G.S.R.No.886 (E) dated December 11, 2012

xvii.

No. G.S.R. No.916 (E) dated December 21, 2012

xviii.

No. G.S.R. No.125(E) dated February 26, 2013

xix.

No. G.S.R. No.384(E) dated June 20, 2013.

xx.

No. G.S.R. No.______ dated ___________

.

P.R. 38

SC - 20

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F PɼÀPÀAqÀ G.S.R. 530(E) ¢£ÁAPÀ 10-07-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

RESERVE BANK OF INDIA

(Foreign Exchange Department)

(CENTRAL OFFICE)

NOTIFICATION

Mumbai, the 10^th July, 2013

Foreign Exchange Management (Transfer or Issue of Security by a

Person Resident Outside India) (Tenth Amendment) Regulations, 2013

G.S.R. No. 530 (E),- In exercise of the powers conferred by clause (b) of sub-section (3) of Section 6 and Section 47 of the

Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India hereby makes the following amendments in the

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2000 (Notification No.

FEMA.20/2000-RB dated 3rd May 2000), hereinafter called 'Principal Regulations' namely:-

1. Short Title & Commencement

(i)

These Regulations may be called the Foreign Exchange Management (Transfer or Issue of Security by a Person

Resident Outside India) (Tenth Amendment) Regulations, 2013.

(ii)

They shall come into force from the date of their publication in the Official Gazette.

2. Amendment of Regulation

After Regulation 10 C, the following shall be added,

“D. A non-resident including Non Resident Indian may acquire shares of a listed Indian company on the recognised stock exchange

through a registered broker under FDI Scheme provided that;

a.

The non-resident investor has already acquired the control in accordance with SEBI (Substantial Acquisition of Shares and

Takeover) Regulations and continues to hold such control;

b.

The amount of consideration for purchase of shares on the recognised stock exchange for transfer to non-residents may be

paid as specified in para 8 of Schedule 1 to Notification No. FEMA.20/2000-RB dated 3rd May, 2000 or out of the dividend

payable by Indian investee company in which the non- resident has acquired and continues to hold the control in accordance

with SEBI (Substantial Acquisition of Shares and Takeover) Regulations, provided the right to receive dividend is established

¨sÁUÀ 4

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485

and the dividend amount has been credited to specially designated non–interest bearing rupee account for acquisition of

shares on the recognised stock exchange”.

[No. FEMA. 279/2013-RB]

RUDRA NARAYAN KAR

Chief General Manager–in-Charge

Foot Note:-

The Principal Regulations were published in the Official Gazette vide G.S.R. No.406 (E) dated May 8, 2000 in Part II,

Section 3, sub-section (i) and subsequently amended as under:-

G.S.R.No. 158(E) dated 02.03.2001

G.S.R.No. 175(E) dated 13.03.2001

G.S.R.No. 182(E) dated 14.03.2001

G.S.R.No. 4(E) dated 02.01.2002

G.S.R.No. 574(E) dated 19.08.2002

G.S.R.No. 223(E) dated 18.03.2003

G.S.R.No. 225(E) dated 18.03.2003

G.S.R.No. 558(E) dated 22.07.2003

G.S.R.No. 835(E) dated 23.10.2003

G.S.R.No. 899(E) dated 22.11.2003

G.S.R.No. 12(E) dated 07.01.2004

G.S.R.No. 278(E) dated 23.04.2004

G.S.R.No. 454(E) dated 16.07.2004

G.S.R.No. 625(E) dated 21.09.2004

G.S.R.No. 799(E) dated 08.12.2004

G.S.R.No. 201(E) dated 01.04.2005

G.S.R.No. 202(E) dated 01.04.2005

G.S.R.No. 504(E) dated 25.07.2005

G.S.R.No. 505(E) dated 25.07.2005

G.S.R.No. 513(E) dated 29.07.2005

G.S.R.No. 738(E) dated 22.12.2005

G.S.R.No. 29(E) dated 19.01.2006

G.S.R.No. 413(E) dated 11.07.2006

G.S.R.No. 712(E) dated 14.11.2007

G.S.R.No. 713(E) dated 14.11.2007

G.S.R.No. 737(E) dated 29.11.2007

G.S.R.No. 575(E) dated 05.08.2008

G.S.R.No. 896(E) dated 30.12.2008

G.S.R.No. 851(E) dated 01.12.2009

G.S.R.No. 341 (E) dated 21.04.2010

G.S.R.No. 606(E) dated 03.08.2012

G.S.R.No. 795(E) dated 30.10.2012

G.S.R.No. 796(E) dated 30.10.2012

G.S.R. No. 797(E) dated 30.10.2012

G.S.R. No.821(E) dated 10.11.2012

G.S.R. No.946(E) dated 31.12.2012

G.S.R.No._______ dated ________,

G.S.R. No.38(E) dated 22.01.2013

486

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G.S.R.No.______ dated _________,

G.S.R.No.______ dated _________,

G.S.R.No.______ dated _________,

G.S.R.No.341(E) dated 28.05.2013,

G.S.R.No.______ dated _________,

G.S.R.No.195(E) dated 01.04.2013,

G.S.R.No.393(E) dated 21.06.2013

P.R. 42

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

Dgï. DAf¤,

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C¢ü¸ÀÆZÀ£É

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2013£Éà ¸Á°£À 06-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(i) gÀ°è ¥ÀæPÀlªÁzÀ

F PɼÀPÀAqÀ G.S.R. 596(E) ¢£ÁAPÀ 27-08-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

RESERVE BANK OF INDIA

(Foreign Exchange Department)

(CENTRAL OFFICE)

NOTIFICATION

Mumbai, the 27^th August, 2013

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India)

(Eleventh Amendment) Regulations, 2013

G.S.R. No. 596 (E),- In exercise of the powers conferred by clause (b) of sub-section (3) of Section 6 and Section 47 of the

Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India hereby makes the following amendments in the

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000 (Notification No.

FEMA 20/2000-RB dated 3rd May 2000), (hereinafter referred to as 'the principal Regulations,' namely:-

1. Short Title & Commencement:-

(i)

These Regulations may be called the Foreign Exchange Management (Transfer or Issue of Security by A Person

Resident Outside India) (Eleventh Amendment) Regulations, 2013.

(ii)

They shall be deemed to have come into force from February 13, 2009.

2. Amendment to Regulation 14

In the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000

(Notification No.FEMA.20/2000-RB dated 3rd May 2000), in Regulation 14, in sub-regulation 6, in clause (ii), in sub-clause (d) for the

words "Downstream investments through internal accruals are permissible by an Indian company engaged only in activity of investing in

the capital of another Indian company/ies, subject to the provisions of sub-paragraph subject to the provisions above and as also

elaborated below:", the words "Downstream investments through internal accruals are permissible by an Indian company, subject to the

provisions of clause (i) above and as also elaborated below:" shall be substituted.

[No. FEMA. 284/2013-RB]

RUDRA NARAYAN KAR

Chief General Manager–in-Charge

¨sÁUÀ 4

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487

Foot Note:-

The Principal Regulations were published in the Official Gazette vide G.S.R. No.406 (E) dated May 8, 2000 in Part II,

Section 3, sub-Section (i) and subsequently amended as under:-

G.S.R.No. 158(E) dated 02.03.2001

G.S.R.No. 175(E) dated 13.03.2001

G.S.R.No. 182(E) dated 14.03.2001

G.S.R.No. 4(E) dated 02.01.2002

G.S.R.No. 574(E) dated 19.08.2002

G.S.R.No. 223(E) dated 18.03.2003

G.S.R.No. 225(E) dated 18.03.2003

G.S.R.No. 558(E) dated 22.07.2003

G.S.R.No. 835(E) dated 23.10.2003

G.S.R.No. 899(E) dated 22.11.2003

G.S.R.No. 12(E) dated 07.01.2004

G.S.R.No. 278(E) dated 23.04.2004

G.S.R.No. 454(E) dated 16.07.2004

G.S.R.No. 625(E) dated 21.09.2004

G.S.R.No. 799(E) dated 08.12.2004

G.S.R.No. 201(E) dated 01.04.2005

G.S.R.No. 202(E) dated 01.04.2005

G.S.R.No. 504(E) dated 25.07.2005

G.S.R.No. 505(E) dated 25.07.2005

G.S.R.No. 513(E) dated 29.07.2005

G.S.R.No. 738(E) dated 22.12.2005

G.S.R.No. 29(E) dated 19.01.2006

G.S.R.No. 413(E) dated 11.07.2006

G.S.R.No. 712(E) dated 14.11.2007

G.S.R.No. 713(E) dated 14.11.2007

G.S.R.No. 737(E) dated 29.11.2007

G.S.R.No. 575(E) dated 05.08.2008

G.S.R.No. 896(E) dated 30.12.2008

G.S.R.No. 851(E) dated 01.12.2009

G.S.R.No. 341 (E) dated 21.04.2010

G.S.R.No. 606(E) dated 03.08.2012

G.S.R.No. 795(E) dated 30.10.2012

P.R. 43

SC - 20

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C¢ü¸ÀÆZÀ£É

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2013£Éà ¸Á°£À 23-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(i) gÀ°è ¥ÀæPÀlªÁzÀ

F PɼÀPÀAqÀ G.S.R. 649(E) ¢£ÁAPÀ 23-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 23^rd September, 2013

G.S.R. No. 649 (E),- In exercise of the powers conferred by section 9A of the Narcotic Drugs and Psychotropic Substances

Act, 1985 (61 of 1985), the Central Government, hereby makes the following Order to amend the Narcotic Drugs and Psychotropic

Substances (Regulation of Controlled Substances) Order, 2013, namely:-

1.Short title and commencement.- (1) This Order shall be called the Narcotic Drugs and Psychotropic Substances

(Regulation of Controlled Substances) Amendment Order, 2013.

(2 )It shall come into force on the date of its publication in the Official Gazette.

2. In the Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013 (hereinafter

referred to as the said Order), in clause 4, in sub-clause (2), after the words "over the area", the words "and in the manner as may be

specified by the Director General, Narcotics Control Bureau" shall be inserted.

3. In the said Order, in clause 7, for sub-clause (3), the following sub-clause shall be substituted, namely:-

(3) In case of non-receipt of duplicate copy duly endorsed by the consignee acknowledging the receipt of the consignment of

controlled substance, the consignor shall follow up with the consignee to secure confirmation of the receipt of the consignment in full

through a declaration from the consignee and in case of non-receipt or part-receipt of the consignment, the consignor shall report loss or

disappearance of the consignment in the manner provided in sub-clause (8) of clause 4 within forty-five days from the date of dispatch

of the consignment.

4. In the said Order, in clause 10, in sub-clause (5), for the words "invoice, cargo manifests, customs, transport", the words

"customs attested invoice" shall be substituted.

5. In the said Order, in clause 11, in sub-clause (5), for the words "invoice, cargo manifests, customs, transport", the words

"customs attested invoice" shall be substituted.

6. In the said Order, in the Appendix, for the entries against Sl.No.1 and 3 of the Table, the following shall be substituted,

namely:-

1.

"(A) National Capital Region comprising the whole of the

Zonal Director,

Union territory of Delhi and the areas of Haryana,

Narcotics Control Bureau,

Rajasthan and Uttar Pradesh included therein.

Delhi Zonal Unit,

(B) State of Haryana.

West Block No.1, Wing No.7,

(C) Districts of Muzaffarnagar, Prabudhnagar and

2nd Floor, R.K. Puram,

Saharanpur in the State of Uttar Pradesh.

New Delhi-110066.

(D) State of Uttarakhand.

Fax No. 011-26181449

3.

State of Uttar Pradesh (excluding the areas of the State

Zonal Director,

included in the National Capital Region and the Districts

Narcotics Control Bureau,

of Muzaffarnagar, Prabudhnagar and Saharanpur).

B-912, Sector-A, CID Colony,

Mahanagar Lucknow, Uttar Pradesh.

Fax No. 0522-2339411"

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489

7. In the said Order, for "Form-A", the following "Form" shall be substituted, namely:-

"FORM A

[See sub-clause (1) of Clause 4]

Registration for manufacture/distribution/sale/purchase/possession/storage/consumption of controlled substance in

Schedule-A

Unique Registration No. …………………………… Date of Issue ……………………………

………………………………… (Name and Address) ……………………………………………………………………………….…….. is hereby

registered to engage in activities in respect of controlled substance in Schedule A to the Narcotic Drugs and Psychotropic Substances

(Regulation of Controlled Substances) Order, 2013 from the premises as specified below:

Address of the premises

Name(s) of the Controlled Substance

Nature of Activity*

*Please choose one or more from the following list of Activities:

(i) Manufacture

(iii) Sale

(v) Possession

(vii) Consume

(ii) Distribute

(iv) Purchase

(vi) Storage

(viii) Others (specify)

2. This registration is subject to the conditions stated below and to such other conditions as may be specified in the Order for

the time being in force under the Narcotic Drugs and Psychotropic Substances Act, 1985(61 of 1985).

Nacotics Control Bureau office address :

Signature :

Name :

Designation : Zonal Director

OFFICE SEAL NARCOTICS CONTROL BUREAU

……………………….Zonal Unit

CONDITIONS OF REGISTRATION

1. This registration is not transferable.

2. This registration shall be kept on the approved premises and shall be produced at the request of an officer designated/authorized by

the authority issuing this registration.

3. No controlled substance in schedule-A, other than the substance for which registration has been issued, shall be manufactured or

dealt with in the respective premises mentioned therein.

4. The holder of this registration shall inform the issuing authority in writing, within fifteen days, of any change in the material details

mentioned in the registration including the constitution of the person or the entity operating under the registration and in the event of a

change in the constitution of the person or the entity operating under the registration, a fresh registration must be obtained from the

issuing authority in the name of the person or the entity with the changed constitution within three months of such change."

490

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8. In the said Order, for "Form-B", the following "Form" shall be substituted, namely:-

"FORM B

[See sub-clause (2) of clause 4]

Application for registration for manufacture/distribution/sale/purchase/ possession/storage/consumption of controlled

substance in Schedule-A.

For Official Use only

Registration Number

Date of Issue

Part-I

A. Name of the Applicant (please mention the name of the firm/company/trust/society etc):

B. Details of Premises, Name and Nature of Activity of the Controlled Substance sought to be registered:

Address of the

premises

Type of Premises

(Factory/Ware-

house/Trading

Establishment)

Nature of occupation of

the premises (self

owned/rent/lease/under

hypothecation/others

(specify details)

Name, Address

and Contact Details

of the Jurisdictional

Central Excise

Range

Name(s) of the

Controlled

Substance

Nature of

Activity

(1)

(2)

(3)

(4)

(5)

(6)

(i) Please provide complete details viz. plot number/premises number/street/locality/city/state or Union territory/Postal Index

Number/Telephone/Facsimile number;

(ii) More than one address can be registered in one application if both fall in the jurisdiction of the same Zone of Narcotics Control

Bureau;

(iii) If registration is required in case of more than one premises, more than one Controlled substance and more than one activity, please

indicate the specific activities to be undertaken from a particular premises substance-wise;

(iv) Please choose one or more from following Activities (Please put ½ in appropriate box):

(1) Manufacture

(2) Distribution

(3) Sale

(4) Purchase

(5) Possession

(6) Storage

(7) Consumption

(8) Others (Please specify)

(C) Jurisdictional Zonal Office of the Narcotics Control Bureau (Refer the Table at Appendix to the Order):______________

(D) Registration Number, if the applicant has registered with another Zone of the Narcotics Control Bureau (If applied for registration

details thereof): _______________

(E) Registration Number, if the applicant had earlier surrendered the

registration under clause-5 of the Order:

______________________

¨sÁUÀ 4

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491

Part-II

(A)Information relating to manufacture of controlled substance in Schedule-A by the applicant:

Name of controlled

substance

Installed Production

Capacity (Annual – in

Kilogram)

Quantity manufactured

in last three (3) years in

Kilogram

Name of principal raw

materials (by weight)

used

Manufactured for self

consumption or sale or

both

(B) Information relating to consumption of controlled substance in Schedule-A by the applicant:

Name of controlled

substance

Name, Nature and

description of end

product (2) after

consumption

Name of other principal

raw materials (by

weight) used

Installed Consumption

Capacity (Annual – in

Kilogram)

Quantity consumed in

last three (3) years in

Kilogram

Part-III

(A) Complete postal address with PIN Code/Telephone/Fax Number (with city code)/e-mail ID of the Applicant:

(B) Details of Permanent Account Number (PAN)

(1) PAN (If issued)

(2) Name of the applicant as appearing in PAN

(3) If PAN is not issued, whether applied for : Yes (Y)/No (N)

(Copy of proof to this effect shall be attached or uploaded)

(C) Constitution of the business (Please put in appropriate box)

492

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Proprietorship

Partnership

Registered Company

Unregistered Company

Trust

Society

Others (Please specify)

Note: In the case of a partnership firm, details of partnership; in the case of a registered or unregistered company, details of

the Chairman/Managing Director/Director/Chief Executive Officer; in the case of Society or Trust, details of the

Chairman or President and Members/ Trustee and in case of others, details of the key personnel engaged in the

management of the business are to be provided in a separate sheet. Details shall include name/complete postal

address with PIN Code/Telephone/Fax Number (with city code)/e-mail ID/copy of photo identity card issued by a

Government Organisation or the Election Commission.

(D)

Name designation and address of the person signing the Application Form and of the authorised persons:

(1) Person signing the Application Form:

(2)

Name

Designation

Address

Contact numbers

e-mail ID

PAN (Permanent Account Number)

Conviction/pending cases under the Narcotic Drugs and

Psychotropic Substances Act, 1985 (If yes, details should be

given in a separate sheet).

Specimen signature

One copy of photo identity card issued by a Government

Organisation or the Election Commission to be attached or

uploaded

Note: (1) Above details in respect of all authorised persons shall be given in a separate sheet.

(2) Copy of the authorisation letter in respect of all persons shall be attached or uploaded

Part-IV

(A) Business transaction Numbers obtained from Government Agencies or Departments:

Validity up to

Central excise registration number

Central sales tax number

State sales tax number

Sales tax registration number

Customs registration number

Directorate General of Foreign Trade's Import Export Code

Number

Yes (Y)/No (N)

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493

Registrar of Companies CIN Number

Licence (s) issued under the Drugs and Cosmetics Act,

1940

Others (please specify)

Part-V

(A) Details of conviction and pending cases under the Narcotic Drugs and Psychotropic Substances Act, 1985, the Customs Act, 1962

and the Drugs and Cosmetics Act, 1940.

(B) Details of order, if any, issued under the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 and

the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.

Note: In this part, information may be provided (in separate sheet) in respect of the proprietor, all the partners in the case of a

partnership firm, Chairman/Managing Director/all Directors/Chief Executive Officer in the case of a registered or unregistered Company,

Chairman or President and Members/Trustee in the case of Society or Trust, and key personnel engaged in the management of the

business in case of others.

DECLARATION

I, ______________________ hereby declares that the information given in this Application Form is true, correct and complete in every

respect.

That 1 am authorised to sign on behalf of the applicant (Strike down if not applicable).

Date :

Place : (Signature of the applicant/authorised person with stamp)

List of enclosures:

(1)___________________

(2)___________________

(3)___________________

(4)___________________

(5)___________________

(6)___________________

(7)___________________

Note-A: Documents to be mandatorily attached or uploaded with the application:

1. Letter of authorization in favor of person making and signing the application

2. PAN of person making and signing the application

3. PAN of the Applicant

4. Certificate of incorporation/Partnership Deed/any other instrument of registration issued by a Government authority

5. Documentary proof of ownership/possession of the premises -e.g., Title Deed, Lease Deed, Rent Agreement

6. Drug Licence in case of an applicant dealing with pharmaceutical substances/preparations/Import Export Code in case of

an importer/exporter

Note-B:

(1) Application Form should be signed on each page by the applicant/authorised person.

(2) Any information not available at the time of submitting this Application Form shall be provided as and when available, even after the

issue of registration."

494

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¨sÁUÀ 4

9. In the said Order, in Form-J, point number 8, the words and brackets "(in case of re-sale)" shall be deleted.

[F.No.N-11012/3/2010-NC-II]

TAPAN KUMAR SATPATHY

Under Secy.

Note.- The principal Order was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

G.S.R.191(E), dated the 26th March, 2013.

P.R. 30

SC - 20

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C¢ü¸ÀÆZÀ£É

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2013£Éà ¸Á°£À 04-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ

F PɼÀPÀAqÀ S.O. 2668 (E) ¢£ÁAPÀ 04-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 4^th September, 2013

INCOME TAX

S.O. 2668 (E).- In exercise of the powers conferred by sub-section (3) of section 115TA read with section 295 of the Income-tax

Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules,

1962, namely:—

1. (1) These rules may be called the Income-tax (15th Amendment) Rules, 2013.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—

(a) after rule 12B, the following rule shall be inserted, namely:—

"12BA. Statement under sub-section (3) of section 115TA.—(1) The statement of income distributed by the securitisation

trust shall be furnished as provided in sub-rule (2) to—

(i)

the Assessing Officer so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of

jurisdiction, the principal office of the securitisation trust is situated;

(ii)

in any other case, to the Assessing Officer within whose area of jurisdiction, the principal office of the securitisation

trust is situated.

(2) The statement of distributed income which is to be furnished under sub-section (3) of section 115TA by the securitisation

trust shall be in Form No.63AA, duly verified by an accountant in the manner indicated therein.";

(b) in Appendix II, after Form No.63A, the following Form shall be inserted, namely:—

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495

"FORM NO. 63AA

[See sub-rule (2) of rule 12BA]

Statement to be furnished in respect of income distributed by a securitisation trust

1.

Name of the securitisation trust

2.

Address of the principal place from where the activities of the securitisation trust are

being carried out

3.

Permanent Account Number

4.

Previous year ending

5.

Date of setting up of the securitisation trust

6.

Objects of the securitisation trust (Enclose a copy of the trust deed)

7.

Whether the securitisation trust is regulated by

(i) Securities and Exchange Board of India (Public Offer and listing of Securitised Debt Yes/No

Instruments) Regulations, 2008

(ii) Reserve Bank of India guidelines on securitisation of standard assets Yes/No

8.

Whether the trustee(s)/securitisation trust is/are registered with SEBI/RBI Yes/No

9.

Name of Scheme(s)/series under which securitised debt instruments/securities

are issued

10.

Income of the securitisation trust from the activity of securitisation Rs. ……..

11.

Income distributed by the securitisation trust Rs. ……..

12.

Details of income distributed, tax and interest payable

Income distributed

Tax

payable

under

section

115TA

Interest

chargeable

under

section

115TB, if

any

Payment towards tax

and interest under

section 115TB

(Attach a copy of

challans)

Sl. No.

Date of

distribution

Exempt

investors*

Individuals/

HUFs**

Amount

Any other

person**

Total

Date of

payment

Amount

Enclose audited accounts including balance sheet, annual report, if any, with certified copies of income and appropriation towards

distribution of income.

I, ...................................................................................................................................(Name in full and in block letters) son/daughter/wife

of ..................................................................do hereby solemnly declare that to the best of my knowledge and belief what is stated

above and in the Annexure(s). including the documents accompanying such- Annexure(s), is correct and complete. I further declare that

I am furnishing such statement in my capacity as ............................................................... (designation) and that I am competent to

furnish this statement and verify it.

Verified today the ..................................... day of ...............................

........................

........................

Place

Signature

496

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VERIFICATION

I/We .................................................................... have examined the books of account and other documents showing the

particulars of income earned and the income distributed to the investors by the ........................................................ (name of the

securitisation trust) for the previous year ending ..........................

2. I/We declare that the above particulars are true and correct to the best of my/our knowledge and belief.

........................................

Place ........................................

Date………………… (Signature with name of the Accountant)

Notes :

1.

*Information in respect of investors whose income, irrespective of its nature and source, is exempt under the Act

2.

** Information in respect of investors whose income is not exempt

3.

"Accountant" means the accountant as defined in the Explanation to sub-section (2) of section 288 of the Income-tax

Act, 1961.

[Notification No. 68/2013/F.No. 142/18/2013-TPL]

AMIT KATOCH,

Under Secy.

Note.- The principal Order was published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii) vide number

S.O. 969 (E), dated the 26th March, 1962 and were last amended vide number s.o. 2659 (E) dated 02-09-2013.

P.R. 31

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