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 How to optimise tax savings under the new tax regime in FY24? 
By Raul N Tiem
In the Budget 2023, Finance Minister Nirmala Sitharaman made revisions to the income tax slab rates under the new tax regime. Tax savers should allocate their investments more wisely now that the new fiscal year, FY24, has already started in order to both fulfil their financial objectives and reduce their tax liability.
| The 8 must-have tax savers you can use to restructure your salary
By Henry Richards
Many companies allow their employees to make changes in their CTC at the beginning of the financial year. If your company gives you this option, restructure your salary by choosing tax-efficient components. Here are eight exemptions, perquisites and deductions that you should consider including in your CTC:
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| How to pay less tax in 2023-24
By Sandy Mash
The beginning of the new financial year is a good time to reassess your finances as also to explore the possible changes that can help save tax and maximise your wealth. The increment season is about to begin. While a higher pay is always good news, it comes with the kicker of higher taxes.
| 7 mistakes to avoid while filing Income Tax Return online ITR filing
By Orion M.
Making sure your ITR is error-free can help you avoid penalties, income tax audits, and the need to file a revised ITR. You will also increase the likelihood that your ITR will be accepted.
| How to file income tax return using Form 16? A step by step guide
By Raul N Tiem
Form 16/ 16A is the declaration of tax deduction at source provided by the employer on behalf of the employees. Form 16 is released yearly for the preceding fiscal year, generally before the end of May which runs from April 1st to March 31st. It is an important document for salaried employees since it enables them in preparing their income tax returns and claiming any tax refunds that may be available. Based on an interview with different tax experts, here's how tax experts can file an income tax return using Form 16.
| New Tax Regime rule change: Marginal income over Rs 7 lakh may become tax-free; 5 points
By Thomas T. Rucks
New Tax Regime Rebate Limit Change 2023: If your taxable income is marginally over Rs 7 lakh, you may have to pay no tax on the extra income
| PAN-Aadhaar link to ITR filing: 5 money tasks to complete in March 2023
By Thomas T. Rucks
Deadline for PAN-Aadhaar linking is ending on 31st March 2023 that means if you fail to link you PAN card with your 12-digit unique identification number, your PAN would become inoperative from next month. Apart from this, end of march would mean end of current financial year as well.
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Moonlighting for Additional Income? Know Its Tax Implications
By Sandy Mash
Moonlighting has become a well-known term after instances of tech professionals from multiple big companies indulging in the same came to light.
| Have you claimed education cess? Be prepared to pay tax as per the new rules
By Thomas T. Rucks
Education Cess was introduced in Financial Year (FY) 2004-2005 with the aim to finance primary education. Currently, the Health and Education Cess (Cess) stands at 4% of gross tax liability (including surcharge). Taxpayers adopted a position to claim Cess as a deduction from their taxable income, which resulted in a dispute with the Tax Department. As a result, the matter was discussed before the Bombay High Court, which granted a deduction to the taxpayer.
| Reserve Bank - Integrated Ombudsman Scheme, 2021 (RBIOS, 2021)
By Jude Marg
In exercise of the powers conferred by sub section (1) of Section 11 of the Credit Information Companies (Regulation) Act, 2005, and in partial modification of its notification CEPD. PRD. No. S873/13.01.001/2021-22 dated November 12, 2021, the Reserve Bank of India, being satisfied that it is in public interest to do so, and to provide an avenue for cost free alternate grievance redress to customers of regulated entities covered under the RBIOS 2021
| How is tax computed for selling a house?
By Sandy Mash
As per the provisions of the Income-tax (I-T) Act 1961, if the actual sale consideration is lower than the stamp duty value by more than 10%, the stamp duty value would be regarded as the deemed sale consideration, for the purpose of calculating such LTCG/L
| How much tax do you pay on equity investments?
By Andrew F Thomas
Equity as an asset class is an important portion of an investor's portfolio. However, tax rules vary for different types of equity instruments.
| Fuel taxes: Centre s gains striking since FY16
By Orion M.
One of the biggest challenges that a taxpayer faces under the faceless taxation regime is to ensure that he is given a fair hearing during the assessment process as well as during the appeals process. Similarly, with electronic centralized processing of tax returns, taxpayers have to often bear the brunt of mistakes, without having adequate opportunity of putting across their views. The other challenge often faced by taxpayers is that tax laws are framed unilaterally, without considering their views. The counter to this by the government and the Income Tax (I-T) department is that during assessment and appeals, taxpayers are given an opportunity to present their case, and that pre-budget and post-budget consultations are held with various bodies to discuss the tax provisions. Is this really effective in practice?
| Tax rules for NRIs on sale of assets located in India
By Moshe Pras
Do non-resident Indians (NRIs) have to pay income tax in India? Yes, non-residents (both Indians and foreigners) have to pay tax in India if they earn an income through a source located in the country or if the first place of receipt of income is in India. The taxation of income from sale of assets in India will depend on the nature of the asset.
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| | Tally Software RSS Feeds |
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How to Audit Using Tally Audit Features in TallyPrime?
By M. George
Audit is an important function of any business organization, it denotes that the business has True and Fair transactions during the year. TallyPrime has an inbuilt feature- Tally Audit which enables the auditor to perform an audit or track changes that affect the integrity of a transaction, such as changes made to Date, Ledger Masters and Amounts in the Voucher are reflected in the Tally Audit Listings.
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| | Professional Updates RSS Feeds |
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Acceptance of certain assignments by the Concurrent Auditor of Bank Branches
By Thomas T. Rucks
The members have sought guidance from the Institute on the matter of acceptance of certain assignments by the Concurrent Auditor of Bank Branches.
| Updation of Member's Profile at Self Service Portal with GSTIN
By M. George
The tax invoices for the membership fee and the fee for certificate of practice payable for the financial year 2023-24, is to be issued to members in the month of April, 2023. Members are requested to update their profile on the SSP portal with GSTIN of CA Firm/LLP, in which such member is a Proprietor/Individual, Partner or a Paid Assistant, to enable the system to capture the said information in the tax invoice. It may be noted that only one name of the CA firm/LLP and its GSTIN can be included in the tax invoice.
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| | Implementation of Know your Member (KYM) Form | | Exposure Draft of Guidance Note on Transfer of Capital Reserve (Last date of comments: 20th April, 2023) | Guidance Note on Audit of Banks (2023 Edition)
By M. George
The Banking sector is the backbone of the Indian economy. Therefore, it is
essential that the banking sector remains healthy, safe and sound. For healthy,
safe and sound banking sector, one of the most important factors is the quality of various audits functions of banks specially the Statutory audit. The role of
statutory auditors of banks is quite important in building a resilient banking
sector.
| | Extension of Last Date for Online Empanelment of Members to act as Observers for May/June 2023 Examinations up to 15th March 2023. | Implementation Guide to SA 580, Written Representations
By Jude Marg
The Auditing and Assurance Standards Board (AASB) is a non- standing Committee of the Institute of Chartered Accountants of India (ICAI). The prime objective of AASB is formulating Engagement and Quality Control Standards (Standards on auditing, review, other assurance, quality control and related services).
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NFRA issues Draft Procedure for Submission of Audit Files
By Andrew F Thomas
The National Financial Reporting Authority (NFRA) on Tuesday issued a notice of draft Procedure for Submission of Audit Files to NFRA.
| Auditors barred from putting a value on companies they are auditing
By Raul N Tiem
An income tax tribunal has barred auditors from issuing valuation certificates to the companies they are auditing. This is set to impact several tax disputes around valuations in companies including angel tax disputes involving start-ups.
| Standard on Internal Audit (SIA) 18, Related Parties
By Jude Marg
Standard on Internal Audit (SIA) 18, Related Parties
| Standard on Internal Audit (SIA) 17, Consideration of Laws and Regulations in an Internal Audit
By Raul N Tiem
Standard on Internal Audit (SIA) 17, Consideration of Laws and Regulations in an Internal Audit
| Standard on Internal Audit (SIA) 16, Using the Work of an Expert
By Henry Richards
Standard on Internal Audit (SIA) 16, Using the Work of an Expert
| Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment
By Moshe Pras
Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment
| Standard on Internal Audit (SIA) 13, Enterprise Risk Management
By Thomas T. Rucks
Standard on Internal Audit (SIA) 13, Enterprise Risk Management
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| | Latest Circulars RSS Feeds |
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Annual Closing of Government Accounts Transactions of Central / State Governments Special Measures for the Current Financial Year (2022-23)
By Jude Marg
All government transactions done by agency banks for the Financial Year 2022-23 must be accounted for within the same financial year. Accordingly, the following arrangements are put in place to report and account for Government transactions for March 31, 2023.
| Directions under Section 35 A read with section 56 of the Banking Regulation Act 1949 (As Applicable to Co-operative Societies) Pune Sahakari Bank Ltd., Shivajinagar, Pune
By Henry Richards
It is hereby notified for information of the public that in exercise of powers vested in it under sub section (1) of Section 35 A of the Banking Regulation Act, 1949, read with Section 56 of the Banking Regulation Act, 1949, the Reserve Bank of India (RBI) vide Directive Ref.No.CO.DOS.SED.No.S8240/12-22-493/2022-2023
| | Designation of 1 individual and 2 organisations under Section 35(1) (a) and 2(1) (m) of the Unlawful Activities (Prevention) Act,1967 and their listing in the Fourth and First Schedule of the Act- Reg. | | Applications of Online Payment Aggregators received under the Payment and Settlement Systems Act, 2007 - Status | RBI imposes monetary penalty on The Vaidyanath Urban Co-operative Bank Limited, Parli Vaijnath, Beed (Maharashtra)
By Sandy Mash
The Reserve Bank of India (RBl) has imposed, by an order dated February 07, 2023, a monetary penalty of ₹1.50 lakh (Rupees One lakh fifty thousand only) on The Vaidyanath Urban Co-operative Bank Ltd.
| Finance Minister addresses the Central Board of Directors of Reserve Bank of India
By Andrew F Thomas
The 600th meeting of the Central Board of Directors of Reserve Bank of India was held today at New Delhi under the Chairmanship of Shri Shaktikanta Das, Governor.
| Finance Minister addresses the Central Board of Directors of Reserve Bank of India
By Raul N Tiem
The Reserve Bank of India issued Directions to Sri Guru Raghavendra Sahakara Bank Niyamitha, Bengaluru, Karnataka under Section 35 A read with Section 56 of the Banking Regulation Act, 1949 vide Directive DOS.CO.UCB.
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Mere Securing a House on Rent in USA is not conclusive fact that Assessee is US Resident to Allow DTAA Benefit: ITAT
By M. George
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that mere securing a house on rent in the USA is not the conclusive fact that the assessee is a US resident to allow DTAA benefit.
| 20 LPA Opening Hiring Qualified CA For Assurance Manager Profile
By M. George
Experince: 3 - 8 years, Salary: 10,00,000 - 20,00,000 P.A., Functional Area: Finance & Accounting
| Non-Filing of Income Tax Return amounts to Escapement of Income: ITAT upholds Reassessment u/s 147
By Sandy Mash
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, while upholding the reassessment under section 147 of the Income Tax Act, 1961, held that non filing of income tax return amounts to escapement of income.
| Non Appreciation of facts in true perspective: ITAT sets aside Revision Order
By Sandy Mash
The Income Tax Appellate Tribunal (ITAT), Kolkata bench consisting of Rajpal Yadav, Vice-President and Rajesh Kumar, Accountant Member held that there was no appreciation of facts in true perspective and thereby set aside the revision order.
| No Evidence of Tax Evasion by showing Fictitious or False Transactions: ITAT deletes Addition of Expenditure u/s 40A(3)
By Thomas T. Rucks
The Income Tax Appellate Tribunal (ITAT), Patna Bench has held that no evidence of tax evasion by showing fictitious or false transactions and deleted the addition of expenditure under section 40A(3).
| Earning Interest Income from Inter-Corporate Deposit is Business Income: ITAT
By M. George
The Income Tax Appellate Tribunal (ITAT), Kolkata bench held that earning interest income from Inter-corporate Deposit is business income.
| Income Tax Penalty u/s 271E cannot be levied in the absence of Regular Assessment: ITAT
By Andrew F Thomas
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the income tax penalty under section 271E of the Income Tax Act, 1961 cannot be levied in the absence of a regular assessment against the assessee.
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The Companies (Removal Of Difficulties) Seventh Order - dated 4th Sept 2014 New
By M. George
Whereas the Companies Act, 2013 (18 of 2013) (hereinafter referred to as the said Act) received the assent of the President on the 29th August, 2013 and section 143 of the Act,
| Finance & Commerce Ministry to discuss draft BIPA model tomorrow
By Orion M.
Officials of the finance and the commerce and industry ministries are scheduled to discuss the issues related to the draft text of the Bilateral Investment Promotion and Protection Agreement (BIPA) tomorrow.
| Union Finance Minister Shri Arun Jaitley said that the revenue targets fixed for Direct Taxes for the current Financial Year 2014-15 would not only be achieved but would also be surpassed
By Orion M.
The Union Finance Minister Shri Arun Jaitley hoped that the revenue targets fixed
for Direct Taxes for the current Financial Year 2014-15 would not only be achieved but would also be surpassed.
| Finance ministry may pitch for higher tax exemption on health insurance
By Thomas T. Rucks
The finance ministry is likely to pitch for a substantial increase in the income-tax exemption limit for health insurance as part of its plan to deepen insurance coverage. The ministry is examining a proposal that seeks to double the limit to 30,000 from 15,000.
| Finance minister reviews annual performance of public sector banks and financial institutions for 2013-14; calls for tougher action against wilful defaulters; highest ever more than 10,000 new branches opened during 2013-14
By Jude Marg
The Union Finance Minister Shri P. Chidambaram said that the last Financial Year 2013-14 was a difficult year even though there was positive movement towards greater stability.
| India Infrastructure Finance Company to raise Rs 7,000 crore through tax-free bonds
By M. George
State-owned India Infrastructure Finance Company (IIFCL) plans to raise Rs 7,000 crore via a public issue of tax-free bonds in October, according to a senior company official
| Finance Ministry hopes RBI focusses on promoting growth in policy tomorrow
By Moshe Pras
Ahead of tomorrow's monetary policy review, the Finance Ministry has expressed the hope that Reserve Bank will focus on promoting growth.
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| | Placements & Empanelment RSS Feeds |
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35 LPA Opening Manager / Senior Manager - Finance & Accounting
By Moshe Pras
Experience: 7 - 12 years, salary 9-18 Lacs P.A., Experience: Role: Finance Manager
| 60 LPA Opening Head Financial Planning and Analysis
By Andrew F Thomas
Experience: 12 - 17 years, Salary: 35-60 Lacs P.A., Role: Manager - Financial Planning & Analysis
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| 40 LPA Opening Deputy General Manager Finance
By Orion M.
Experience: 12 - 15 years, Salary: 30-40 Lacs P.A.,Department: Finance & Accounting
| 25 LPA Opening Urgently needed Manager F&A (Controllership) For one of our division
By Sandy Mash
Experience: 5 - 10 years, Salary: ₹ 20-25 Lacs P.A, Department: Finance & Accounting
| 25 LPA Opening Senior Chartered Accountant Senior Manager
By Andrew F Thomas
Experience: 10 - 15 years, Salary: 18-25 Lacs P.A., Department: Finance & Accounting
| 60 LPA Opening Director- Internal Audit - BFSI
By Orion M.
Experience: 13 - 20 years, Salary: 40,00,000 - 60,00,000 P.A., Department: Finance & Accounting
| 30 LPA Opening Manager Internal Audit
By Jude Marg
Experience: 3 - 8 years, Salary: 20,00,000 - 30,00,000 P.A., Department: Finance & Accounting
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Mahanagar Telephone Nigam Limited, Lodhi Road, New Delhi
By Jude Marg
The tender shall be submitted through Central Public Procurement Portal website https://eprocure.gov.in/eprocure/app developed by National Informatics Centre (NIC), Ministry of Electronics & Information Technology, GOI. Your offer complete in all respects as per enclosed documents must be submitted as per schedule given under Section-I.
| Raipur Smart City Ltd., Raipur (C.G.)
By Raul N Tiem
That the particulars given are complete and correct and that if any of the statements made or the information so furnished in the application form is later found incorrect or false or there has been suppression of material information, the firm would not only stand
| | Andhra Pradesh Capital Region Development Authority, Vijayawada, A.P. | | Odisha Power Generation Corporation Limited, Bhubaneswar, Odisha | Corrigendum Syama Prasad Mookerjee Port, Kolkata, West Bengal
By Thomas T. Rucks
Chartered Accountants / Cost Accountants for Internal Audit as per scope of work for a period of 3 years. In accordance with the General Conditions of Contract, Special Conditions of contract, General Instructions to Bidder etc.
| Jharkhand Bijli Vitran Nigam Limited, Ranchi, Jharkhand
By M. George
Jharkhand Bijli Vitran Nigam Limited (JBVNL), a wholly owned subsidiary of Jharkhand Urja Vikas Nigam Limited (JUVNL), hereinafter referred to as Company is engaged in Distribution of power in the state of Jharkhand. JBVNL has its Head Office (HO) at Ranchi (Jharkhand)
| Assam Health Infrastructure Development and Management Society, Guwahati, Assam
By Henry Richards
Internal audit is an important tool of management to keep watch and exercise control over activities of the Organization. With the specialized knowledge of professional firms of Chartered Accountants, AHIDM Society endeavors to significantly improve not only finance & accounting related performance but also exercise management control over non- financial activities with the
help of efficient Internal Audit mechanism.
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| | Customs and Excise RSS Feeds |
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Notification No. 26/2021 Customs Ministry Of Finance
By Orion M.
In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry
of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent
specified in the corresponding entries in column (3) of the said Table
| Delhi Customs issues Covid-19 Facilitation Measures: Relaxation in Procedure for Inbonding of Cargo Import under Warehouse Bill of Entry
By Moshe Pras
The Delhi Customs, on Wednesday, issued relaxation in the procedure for Inbonding of Cargo import under Warehouse Bill of Entry as one of the COVID-19 facilitation measures.
| Notification No. 32/2020 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
By Raul N Tiem
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendment in the Notification of the Central Board of Indirect Taxes and Customs No.27/2020-CUSTOMS (N.T.), dated 19thMarch, 2020 with effect from 27th March, 2020, namely: -
| Notification No. 07/2020 Central Board of Indirect Taxes and Customs
By Moshe Pras
In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council,
| Notification No. 07/2020 Central Board of Indirect Taxes and Customs
By Sandy Mash
In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council,
| Notification No. 01/2020 Central Board of Indirect Taxes and Customs
By Raul N Tiem
In exercise of the powers conferred by sub-section (2) of section 1 of the
Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of section 114 of the Finance (No. 2) Act, 2019 (23 of 2019) shall come into force.
| Notification No.91/2019 Central Board Of Indirect Taxes And Customs
By Sandy Mash
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52
of 1962), and in supersession of the notification of the Central Board of Indirect Taxes and Customs No.88/2019-CUSTOMS (N.T.), dated 5th December, 2019
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| | Mergers and Acquisitions RSS Feeds |
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Govt may further sweeten Air India offer
By Jude Marg
The government may ease some of the conditions for potential bidders of Air India in a renewed effort to privatize the loss-making national carrier, which is crucial to achieving its ambitious divestment goal for this fiscal.
| How India is becoming an unlikely Asian hotspot for mergers & acquisitions
By Moshe Pras
Thanks largely to $15 billion of investments in Jio, India accounts for more than 12% of announced deals in the Asia Pacific region so far this year.
| Notification No. 05/2020-Customs (ADD) Ministry Of Finance
By Andrew F Thomas
Whereas, in the matter of import of `Chlorinated Polyvinyl Chloride Resin
(CPVC)-whether or not further processed into compound' (hereinafter referred to as the subject goods), falling under heading 3904 of the First Schedule to the Customs Tariff Act, 1975
| Deals of the day-Mergers and acquisitions March 6, 2020
By Orion M.
India laid out a rescue plan for Yes Bank under which State Bank of India will take a 49% stake in the troubled lender, which is struggling with bad loans.
| Deals of the day-Mergers and acquisitions March 2, 2020
By Moshe Pras
The following bids, mergers, acquisitions and disposals were reported by 2000 GMT on Monday
| Mint Investment Summit - M&A in India: Challenges and opportunities
By Thomas T. Rucks
Top business minds will from different companies will come together to discuss the challenges and the opportunities for mergers and acquisitions in India. The panelists, to discuss and debate the subject of M&A in India: Challenges and opportunities,
| Record Year 2019: Fintech Deals, Mergers and Acquisitions Study
By Thomas T. Rucks
019 was the most active year for fintech financing, mergers and acquisitions (M&A), and initial public offerings (IPOs), according to a new report by Financial Technology (FT) Partners.
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| | Indirect Tax RSS Feeds |
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How to reduce tax on rent from vacant houses
By Sandy Mash
Rent earned from real estate property, both residential and commercial, is added to the total income and taxed at applicable tax slab. As per Income Tax (I-T) laws, a taxpayer is required to pay tax on the rent actually earned on a let out property and also on notional rent applicable to properties that are not let out but cannot be classified as self-occupied.
| Make sure to claim these tax deductions
By M. George
Here are four tax deductions that a taxpayer may forget while filing returns using pre-filled ITR forms: Exemption on house rent without HRA, Deduction on savings account interest, Deduction on medical bills of uninsured parents, Deduction on donations.
| Investment tips for those opting for new tax regime
By Henry Richards
The nationwide lockdown over the COVID-19 pandemic shouldn’t ideally distract you from the fact that we are in April that also marks the beginning of the new Financial Year2020-21. In fact, you should utilise this time to plan your tax-saving measures for the current financial year.
| Indirect tax dept issues notices to companies over late input credit claim under GST frame
By M. George
The indirect tax department has issued notices to thousands of companies that had claimed late input tax credit under GST framework and thereby asked them to reverse the transaction. These companies had claimed the input tax credit for fiscal 2018 and 2019 after missing the September deadline.
| E-generated document required for indirect tax notices
By Jude Marg
In a Frequently Asked Questions (FAQs) issued by Institute of Chartered Accountants of India ( ICAI ) Unique Document Identification Number (UDIN) said that, Chartered Accountants ( CA ) are not authorised to certify Income Tax Return (ITR) as True copy.
| FinMin seeks industry inputs on direct, indirect tax changes
By M. George
The finance ministry for the first time has sought suggestions on changes in direct and indirect tax rates from the industry. This comes at a time when a revenue shortfall and consumption slowdown are threatening to upset the government’s finances.
| Govt gives businesses four months to settle indirect tax disputes
By Sandy Mash
Businesses can now settle their pending disputes relating to central excise duty and service tax within four months starting 1 September under the terms notified by the government on Thursday.
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| | Various Acts & Rules RSS Feeds |
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Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
By Moshe Pras
This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.
| Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
By Moshe Pras
Unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907
| Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
By Thomas T. Rucks
Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
| Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
By Henry Richards
Toys, games and sports requisites; parts and accessories thereof
| Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
By Moshe Pras
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
| Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
By Orion M.
telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
| Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
By Jude Marg
parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
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