Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Tally On Cloud Tally on Cloud: Ready for the Daily Backup Requirement
Keep your Tally books accessible from anywhere while supporting your Rule 46(8) obligations. With daily backups configured on servers physically located in India, Tally on Cloud helps you maintain the backup arrangement required for electronic books of account under the Income-tax Rules, 2026. Move your Tally to the cloud with confidence.
Open DEMAT Account with in 24 Hrs and start investing now!
« Latest Circulars »
Open DEMAT Account in 24 hrs
 CORRIGENDUM TO TRADE NOTICE NO. 06/2026-CENTRAL TAX-Territorial re-organization of Divisions and Ranges within the jurisdiction of CGST & CX, Ahmedabad South Commissionerate
 FORM OF DECLARATION UNDER SUB SECTION (1) OF SECTION 214 OF THE FINANCE ACT, 2016 (28 OF 2016), IN RESPECT OF INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
 MINISTRY OF FINANCEDEPARTMENT OF REVENUE NOTIFICATIONNo. [02/2026]1 – Central Tax
 NOTIFICATIONNo. 03/2026–Central Tax CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
 Notification No. 04/2026– Central Tax Central Board of Indirect Taxes and Customs
 Central Board of Indirect Taxes and CustomsNotification No. 05/2026–Central Tax
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 Seeks to amend notification No. 5/2017- Central Tax dated 19th June, 2017
 TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION
 Seeks to amend notification No. 27/2018- Integrated Tax (Rate) dated 31st December, 2018

Seeks to amend notification No. 94/1996-Customs, dated 16.12.1996
September, 15th 2012

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

  

Notification  No. 52 /2012-Customs

  New Delhi, the 13th September, 2012

 

            G.S.R.     (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 the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 94/1996- Customs, dated the 16th December 1996, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.569 (E), dated the 16th December, 1996, namely:-  

          

  In the said notification,-

 

(A)           in the TABLE,-

            (a) after Sl. No. 2B and the entries relating thereto, the following shall be inserted, namely:-

 

2C

Parts, components of aircraft replaced or removed during the course of maintenance, repair or overhaul of the aircraft in a Special Economic Zone and brought to any other place in India.

 

Explanation.- For the purpose of this notification, Special Economic Zone has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).

  Nil..

 

 

 

 

           

(b) against Sl. No. 3, in column (2), for the letters figures and word Sl. Nos. 1 and 2, the letters, figures and word Sl. Nos. 1, 2, 2A, 2B and 2C shall be substituted;

 

 

(B)        after the TABLE, in the first proviso, after clause (d) the following shall be inserted, namely:-

 

(e) in the case of goods falling under Sl. No. 2C of the TABLE, the goods are returned to the owner of the aircraft without any sale..

 

 

[F.No.354/150/2012-TRU]

 

(Raj kumar Digvijay)

Under Secretary to the Government of India

 

 

Foot note:   The principal notification No. 94/1996-Customs, dated the 16th December, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569 (E), dated the 16th December,1996 and was last amended by notification No. 106/2009-Customs, dated the 14th  September, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 672 (E), dated the 14th September, 2009.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2026 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting