Sebi offers a way over FPI tax rule hurdle
Blind users often struggle with navigating unfamiliar indoor spaces, reading signs or understanding visual cues that most people take for granted. That problem is what pushed 20-year-old Nimar Sharma, a student at Chitkara University on the outskirts of Chandigarh, to build Blind Bridge, an accessibility-focused app that aims to make everyday navigation easier for visually impaired users. His app uses intuitive vibration-based sensing and earned Sharma a place among the distinguished winners of Apple's Swift Student Challenge 2026 - one of seven winners from India selected this year. But Sharma's story is no longer an isolated example. Across India, a growing wave of student developers is building apps that combine artificial intelligence, accessibility and everyday problem-solving something Apple increasingly sees as central to the country's role in the global app economy. Speaking ahead of WWDC 2026, Susan Prescott, VP, worldwide developer relations at Apple, said India has emerged as one of the company's most vibrant developer markets, driven by a mix of global ambition, entrepreneurship and student participation.
EPCG Scheme - Relief in Average Eo in terms of the para 5.17(a) of Hand Book of procedures (HBp) of FTP,2023,
EPCG Scheme - Relief in Average Eo in terms of the para 5.17(a) of Hand Book of procedures (HBp) of FTP,2023,
Clarification on the Warehousing of Chemicals under Para 2.36(a) of Foreign Trade Policy (FTP) 2023 - reg.
Clarification on the Warehousing of Chemicals under Para 2.36(a) of Foreign Trade Policy (FTP) 2023 - reg.
Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2026 - reg.
Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2026 - reg.
Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019 - regarding.
Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019 - regarding.
Clarification regarding applicability of restriction on Silver Jewellery imposed vide Notification No. 34/2025-26 dated 24.09.2025 - Reg.
Clarification regarding applicability of restriction on Silver Jewellery imposed vide Notification No. 34/2025-26 dated 24.09.2025 - Reg.
Clarification Regarding Ineligibility of Spices for Import under Duty-Free Import Authorisation (DFIA) - reg.
Clarification Regarding Ineligibility of Spices for Import under Duty-Free Import Authorisation (DFIA) - reg.
Clarification regarding applicability of Minimum Import Price (MIP) on Virgin Multilayer Paper Board (VPB) imposed vide Notification No. 26/2025-26 dated 22.08.2025 - Reg.
Clarification regarding applicability of Minimum Import Price (MIP) on Virgin Multilayer Paper Board (VPB) imposed vide Notification No. 26/2025-26 dated 22.08.2025 - Reg.
Clarification regarding Export of "Organic Textiles"- regarding.
Clarification regarding Export of "Organic Textiles"- regarding.
Clarification regarding applicability of Para 2.12 of the Foreign Trade Policy, 2023-reg.
Clarification regarding applicability of Para 2.12 of the Foreign Trade Policy, 2023-reg.
Clarification regarding Export of "Organic Textiles" - regarding.
Clarification regarding Export of "Organic Textiles" - regarding.
EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023.
EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023.
Clarification regarding TED Refund where TED exemption is available.
Clarification regarding deemed export benefits for supply against ARO/Invalidation letter against Advance Authorisation - reg
Declaration of Intent for claiming Chapter 3 benefits of Foreign Trade Policy-regarding.
Registration of contracts with DGFT for export of sugar.
Para 5 of Public Notice No. 12 (RE -2012)/2009-14 dated 26th July, 2012.
Disposal of pending cases for clubbing of advance authorisations filed on or before 31st March, 2012.
Conditions and modalities for registration of contracts of sugar with DGFT- relaxation of (-) 5% by weight in export of sugar.
Conditions and modalities for registration of contracts of sugar with DGFT- relaxation of (-) 5% by weight in export of sugar.
Advance Authorization ÔÇô Export of SCOMET items ÔÇô Clarification regarding.
Modification of Policy Circular No. 51 (RE-2008) / 2004-2009 dated 6th January, 2009.
Import of metal scrap ÔÇô submission of copy of contract between buyer and seller.
Verification of new IEC Number.
Prohibition on import of toys.
Regarding incentives for Fast Track Companies.
Regarding incentives for Fast Track Companies.
Export of Sugar ÔÇô reintroduction of the system of export release orders w.e.f. 1.1.2009 for export under OGL ÔÇô Corrigendum to Policy Circular No. 87 (RE-09)/2004-2009 dated 4.5.2009 - regarding.
ÔÇ£Error 96ÔÇØ cases and their online validation under DEPB Scheme - Regarding
Automatic Endorsement of permitted imports on duty credit scrips, issued under DFCE for Status Holders Scheme of EXIM Policy RE2003- Para 3.7.2.1 (vi), and clarification on the condition of nexus with product group exported.
Nexus with Exported products under Target Plus Scheme, Clarification thereof.
Import of waste paper.
Clarification regarding applicability of 36 months Export Obligation Period (EOP) under Duty Free Import Authorisation (DFIA) Scheme ÔÇô regarding.
Export of Sugar ÔÇô reintroduction of the system of export release orders w.e.f. 1.1.2009 for export under OGL ÔÇô reg.
Terms and conditions for issue of EPCG authorizations to EOU units after conversion to DTA unit-Regarding.
Recognition of certification/inspection reports/ test reports issued by Indian bodies by Ecuador.
Restriction on import of Hot Rolled Coils - Notification No. 63 dated 21.11.2008.
Import of waste paper.
Export of Sugar ÔÇô reintroduction of the system of export release orders w.e.f. 1.1.2009 for export under OGL-reg.
Clarification regarding extension of Export Obligation Period (EOP) against Advance Authorization ÔÇô regarding.
Import of Waste paper- regarding.
Terms and conditions to govern EPCG Authorizations issued to DTA unit after conversion from EOU unit.
Guidelines for import of Precious Metal by the Nominated agencies - regarding.
Guidelines for execution of BG/LUT with Regional Authorities for filing application under DEPB scheme and Incentive schemes of Chapter 3 of FTP without the requirement of Bank Realisation Certificate.
Claiming of deemed export benefits under para 8.2(b) of FTP ÔÇô Clarification regarding.
Guidelines for import of Marble by EOUs.
Policy Circular No. 68(RE-08)/2004-2009 dated 2nd March, 2009.
Importability of Alternative inputs allowed as per SION under DFIA Scheme.
Guidelines for issuance of Freely Transferable ÔÇÿSupplementaryÔÇÖ Duty Credit Scrip under Chapter 3 Schemes.
Import of restricted item(s) against transferred DFIA.
Guidelines for import of Rough Marble Blocks and Slabs for the year 2008-09.
Guidelines for import of Rough Blocks and Slabs of agglomerated / artificial stones for the year 2008-09.
Notification No.94(RE-2008/2004-09.
Procedure for issuing Free Sale and Commerce Certificate Clarification regarding.
Guidelines for import of Rough Marble Blocks and Slabs for the year 2008-09.
Requirement of PHA release order for import of raw cashewnuts - exemption thereof.
Import of Construction Equipment under EPCG Scheme.
Clarification on grant of SFIS benefits to Service providers under EPCG scheme for the period 1.4.2007 -31.3.2008.
Acceptance of Tracking Report, duly certified by accredited agent of goods carrier, under FMS and Market Linked Focus Product Scheme.
Importability of items where import restrictions have been removed vide Notification No.81 dated 16.1.2009.
Notification No. 82 (RE-2008) dated 23.01.2009 ÔÇô transitional arrangements thereunder and origin of goods under prohibition.
Claim of freely transferability duty credit scrip benefits under Chapter 3 FTP, clarification regarding eligibility of exports by EOU.
Clarification on applicability of Public Notice No. 28 dated 9.6.2008.
Guidelines for import of Rough/unprocessed Blocks and Slabs of agglomerated / artificial stones for the year 2008-09.
Amendments in Schedule-I (Imports) to the ITC (HS) Classifications of Export and Import items, 2004-09.
Correlation of inputs with the export product under DFIA Scheme ÔÇô regarding.
FOB value of export for Schemes under Chapter 3 of FTP, clarification regarding Commission.
Requirement of NOC before clearance of Ozone Depleting Substance (ODS) against Advance Authorizations.
FOB value of export for Schemes under Chapter 3 of FTP, clarification regarding Commission.
Requirement of NOC before clearance of Ozone Depleting Substance (ODS) against Advance Authorizations.
Notification No. 63 (RE-2008) dated 21.11.2008 and No. 64 (RE- 2008) dated 24.11.2008 ÔÇô transitional arrangements.
Import of Trucks/Tippers/Dumpers etc. under EPCG Scheme.
Clarification regarding Service Tax Refund.
Import policy of items classified under Exim Code 5402 44 00 -- Elastomeric, 5402 47 00ÔÇöOther, of polyesters.
Clarification on export of ÔÇ£Military StoresÔÇØ ÔÇô regarding.
Refund of TED to manufacturers of vehicles for deemed export supplies to EPCG Authorization holders through their dealers.
Review of Advance Authorization cases issued under Policy Circular No.9 dated 30.6.2003 for fulfillment of export obligation ÔÇô regarding.
Relaxation of ban for export of non-basmati rice by two 100% EOU units ÔÇô regarding monitoring of export quantity.
Debit of advance authorization/DFIA based on balance CIF value of inputs in freely convertible currency-regarding.
Permission for export of edible oil in small consumer packs and proposal to allow export of fish oil ÔÇô Monitoring of export quantity - regarding.
Debit of advance authorization/DFIA based on balance CIF value of inputs in freely convertible currency-regarding.
Guidelines for import of Rough Marble Blocks/Slabs for the year 2008-09.
Submission of applications for claiming deemed export benefits under Para 8.3.1 of HBP, Vol.I.
Guidelines for import of Rough / unprocessed Blocks and Slabs of agglomerated / artificial stones for the year 2008-09.
Guidelines for import of Rough / unprocessed Blocks and Slabs of agglomerated / artificial stones for the year 2008-09.
Drawing of export samples of basmati rice and PUSA 1121 non Basmati Rice for variety identification purposes ÔÇô Notification No 39 dated 16.9.2008 ÔÇô Procedure regarding.
Port of registration on authorizations issued for import of restricted items.
Clarification on transfer of inputs to the notified areas stated in paragraph 4.5 of HBP V.1 under DFIA Scheme.
Jurisdiction of RA in case of issuance of IEC to proprietorship firms.
Clarification regarding Grant of Deemed Export Benefits for supplies to Mega Power Projects.
Guidelines for import of Rough Marble Blocks / Slabs for the year 2008-09.
Last date for filing of applications and applicability of late cut for Schemes under Chapter 3 of FTP, clarification thereof.
Modification in IEC Number.
Guidelines for import of Rough Marble Blocks/Slabs for the year 2008-09.
Clarification regarding payment received in Free Foreign Exchange(FEE)/Indian Rupees by airport service provider for export Obligation(EO) fulfillment under EPCG Scheme.
Eligibility of supplies to EOUs for deemed export benefits.
Requirement of endorsement of specific ITC(HS) Code against each input allowed as per Standard Input Output Norms (SION) under Export Promotion Schemes such as Advance Authorization, DFRC, DFIA etc- Regarding.
Payments received in Indian Rupees by Tourist Transport Operator which would be regarded as foreign exchange earned for the purpose of EO under EPCG Scheme.
Documents/verification required to establish eligibility and entitlement of units for import of rough marble blocks/slabs under Policy Circular No.13(RE-08)/2004-2009 dated 30.6.2008.
Clarification regarding applicability of the instructions contained in Public Notice No. 52 dated 27.9.2007.
Ban on export of Maize- Notification 22 dated 3.7.2008- clarification regarding.
Grant of benefits under Served From IndiaScheme (SFIS) and Para 5.4(v) of FTP RE2007 - clarification thereof.
Grant of benefits under Promotional Schemes of Chapter 3 and Para 5.4(v) of FTP RE2007, clarification thereof.
Submission of multiple applications and part payments for claiming deemed export benefits under para 8.3.1 of HBP -Clarification regarding.
Import policy of items classified under ITC(HS) code 2846(Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of scandium or of mixtures of these metals).
Guidelines for import of Rough Marbl Blocks/Slabs for the year 2008-09.
Guidelines for import of Rough Marble Blocks/Slabs for the year 2008-09.
Ban/restriction on export of non-basmati rice-clarification regarding.
Payment of interest on delayed refund of Deemed Export DBK/TED/CST-Clarification.
Endorsement of permitted imports on duty credit scrips, issued under Target Plus Scheme, procedure thereof.
Import of Sandalwood.
Amendment in EPCG Authorization issued from 1.4.2008 to 11.4.2008.
Import of Motor Car etc. under EPCG Scheme-(Para 5.1 of FTP).
Utilisation of Vishesh Krishi and Gram Udyog Yojana (VKGUY) scrips (Erstwhile Vishesh Krishi Upaj Yojana (VKUY) scrips)
Admissibility of 5% entitlement rate under VKGUY Scheme for shipments under Duty Drawback Scheme where the Drawback Rate is up to 1% only (including both Customs and Excise components)
Entitlement of DEPB prior to issuance of Public Notice withdrawing the benefit under the Scheme-regarding.
Clarification regarding Actual User Condition for import of Sugar under Advance Authorisation Scheme.
Clarification on refund of Service Tax by Department of Revenue.
Issuance of Ad-Hoc Advance Authorisations under Para 4.7 forReadymade Garments of Textiles,Leather and Para 3.9.1 of PolicyCircular No. 20 dated 05.12.2007
Clarification regarding request of firms for extension in export obligation period.
Import of Sandalwood-cut off date for filing application
Clarification regarding requirement for return of original TR ÔÇô 6 Chalan evidencing payment of Customs Duty for the excess raw material imported against Advance Authorisation Scheme
Guidelines for grant of benefits under Focus Product Scheme for Export of Handloom Products bearing ÔÇÿHandloom MarkÔÇÖ.
Clarification regarding clubbing of Advance Authorisations under paragraph 4.20 of HBP Vol. 1.
Explanatory note to Public Noitice No.99 ( RE-2007) 2004-09 dated 08.01.2008.
Validity of Registration-cum-Membership Certificate (RCMC) and Councils authorized to issue RCMC.
Export of restricted / prohibited items, clarification regarding eligibility under Schemes under Chapter 3 of FTP 2004-09.
Merger(s) and Acquisition(s) of companies and / or firms during 1.4.2002 to 31.3.2006 and consequential grant of benefits under DFCE for Status HoldersÔÇÖ Scheme of the then EXIM policy and under Target Plus Scheme of Foreign Trade Policy, clarification thereof.
Service not originating from India and Served From India Scheme (SFIS) for service providers, clarification thereof.
Import of Sandal Wood.
Import policy of 1-Bromo-3-Chloro Propane
Import of vehicles used in off-highway operations such as mining, industrial undertakings, irrigation, general construction etc.
Norms Committee - Para 4.7 cases Guidelines
Applicability of Public Notice No. 36 in respect of pending claims for TED refunds as per amended Para 8.3.1(iii) of HBP Volume 1.
Clarification regarding procedure to be followed for destruction of drugs imported from un-registered sources under the Advance Authorisation Scheme.
Vishesh Krishi Upaj Yojana benefits for export of Cashew, Pepper, Chilly, Cardamom and Sesamum Seeds for exports from 1.4.2004 till 31.8.2004.
Issuance of End Use (No Objection) Certificate for import of Boric Acid ÔÇô Clarification regarding
Ban on export of non-basmati rice - clarification regarding
Duty free import of fuel under Advance Authorisation Scheme - clarification regarding.
Clarification on the facility of Export Promotion Schemes administered by DGFT.
Clarification on the availability of benefit of DFIA scheme for physical exports to RPA countries.
One time approval for import of Soyabean oil obtained from Round-up-Ready Soyabean.
Clarification regarding issue of Export House Status Certificate by Regional Offices of DGFT.
Councils authorized to issue Registration-cum-Membership Certificate (RCMC) Certificate.
Procedure to be followed for deciding eligibility and level of cut in entitlement on applications filed beyond the due date subsequent to Public Notice No. 16 dated 10.7.2007.
Guidelines for import of Rough Marble Blocks/ Slabs for the year 2007-08.
Clarification on export documentation and entitlement under DFCE for status holders scheme under EXIM Policy and Target Plus Schemes under Foreign Trade Policy.
Guidelines for import of Rough Marble Blocks/Slabs for the year 2007-08.
Transitional Arrangements under Para 1.5 of Foreign Trade Policy, 2004-2009
Methodology for distinguishing Artistic Work for grant of benefit under VKGUY Scheme( for export of identified `Artistic Wooden Furniture` items as in Appendix-37A).
Guidelines for import of Rough Marble Blocks/Slabs for the year 2007-08.
Guidelines for import of Rough Marble Blocks/Slabs for the year 2007-08.
Filing of application under E-Com and Physical Format- Clarification regarding last date of application for benefit under VKGUY, FMS and FPS.
DTA sale on third party exports by EOUs ÔÇô Clarification thereon.
Defacement of Shipping Bill in order to prevent leakage of confidential information.
Transferable DFIA ÔÇô Endorsement of the names of supporting manufacturers ÔÇô Clarification regarding.
Withdrawal of Policy Circular No.14(RE-2006)/2004-09 dated 25.07.2006.
New System for issuance of Import-Exporter Code Number.
Regarding payment of 5% customs duty against EPCG licence/Authorisation where the capital goods are procured domestically in terms of para 5.6 of the Foreign Trade Policy.
Clarification regarding meaning of term ÔÇÿDutyÔÇÖ under Para 3.2.5 of Handbook of Procedures, Vol.I(EXIM Policy, 2002-07) and Para 3.7.6 of Foreign Trade Policy 2004-09 for Target Plus Schemes (for export during 01.04.2004 to 31.03.2006).
Decision of settlement commission in Central Board of Excise & Customs ( CBEC) regarding regularization of EO default and settlement of customs duty and interest, in terms of Para 2.46 of the Foreign Trade Policy- regarding.
Import of Crude Edible Oils against export of refined edible oils under Para 4.7 of Handbook of Procedures.
Validity of RCMC issued by Export Promotion Councils
Clarification regarding registration procedure that is being followed for import of all types of approved and unapproved drugs under the Advance Licensing Scheme.
Collection and compilation of data on transfers (Imports and Exports) of Scheduled Chemicals of Chemical Weapons Convention (CWC) ÔÇô enabling accurate submissions of the same to Organization for Prohibition of Chemical Weapons (OPCW) annually by Govt. of India ÔÇô regarding.
Import of Genetically Modified products.
Certificate of Origin (Non-preferential) issued to exporters by agencies listed in Appendix 4-C of Hand Book of Procedure Vol.I --- information in Col. 2 of the Certificate.
Import of Sandalwood ÔÇô cut off date for filing applications
Vishesh Krishi Upaj Yojana benefits for export of Sesamum Seeds as per Entry No. 08.526 in Appendix 37A.
Clarification regarding eligibility of items under VISHESH KRISHI UPAJ YOJANA.
Vishesh Krishi Upaj Yojana benefits for export of Pepper and other items under ITC(HS) Code 0904
Import of re-conditioned computer monitors
Online submission of applications
Import of products containing HCFC ÔÇô 22 (R-22) gases
Vishesh Krishi Upaj Yojana benefits for export of Cashew
need to strictly follow the specified format of Certificate of Origin (NP), issued by agencies Listed in Appendix 4-C of HBP Vol.I
Online submission of applications
Extension in last date for submission of applications under Vishesh Krishi Upaj Yojana and Served From India Schemes.
Temporary suspension of Pre-shipment Inspection (PSI) Agencies listed under Appendix ÔÇô V of the Handbook of Procedures.
Clarification regarding procedure to be followed for import of all types of approved and un-approved drugs under the Advance Licensing Scheme.
Regarding last date for submission of applications for claiming benefits under DFCE for Status Holder Scheme under Exim Policy 2003-04
Regarding last date for submission of applications for claiming benefits under Target Plus Scheme 2004-05.
Utilisation of Vishesh Krishi Upaj Yojana scrips for imports.
Admissibility of Duty Free Entitlement Certificate for Status holders and target plus Scheme on supply to SEZ.
Reimbursement of excise duty paid on Fuels procured from Depots of Domestic Oil Companies.
Import of Air Conditioner without ODS gases.
Policy Circular No. 24/2004-09 dated 30.8.2005- clarification regarding.
Policy Circular No. 32 (RE-2005)/2004-09 dated 21.11.2005 ÔÇô Corrigendum reg.
Temporary suspension of Pre-shipment Inspection (PSI) Agencies listed under Appendix ÔÇô V of the Handbook of Procedures.
Import of Coal under DFRC Scheme.
Importability of Alternative inputs allowed as per SION under DFRC Scheme
Importability of Alternative inputs allowed as per SION under DFRC Scheme
Classification of various Products under ITC(HS) Classifications of Export and Import Items (2004-09)-clarifications regarding.
Classification of various Products under ITC(HS) Classifications of Export and Import Items (2004-09)-clarifications regarding.
DEPB message exchange with Customs- regarding
DFCE under EXIM Policy (2003-04), clarification regarding nexus with product group.
Import of Air-conditioners covered under EXIM Code 8415.
Clarification on admissibility of Vishesh Krishi Upaj Yojana benefits to Export Oriented Units (EOUs) ÔÇô regarding.
Guidelines for import of Rough Marble Blocks/Slabs
Import of Food items and alcoholic beverages by Golf Course Resorts under Served From India Scheme.
Corrigendum to Policy Circular No.11 dated 27.6.2005 ÔÇô corrections in the Annexure-A and Annexure-B thereto ÔÇô regarding
Import of Food items and alcoholic beverages by Golf Course Resorts under Served From India Scheme.
Submission of Aayaat Niryaat Forms- regarding
DFCE certificate under Served From India scheme to Customs House Agents.
Vishesh Krishi Upaj Yojana benefits for export of Cashew
Vishesh Krishi Upaj Yojana benefits for export of Cashew
Clarification regarding Para 5.1 of the Foreign Trade Policy which permits import of second hand capital goods without any age restrictions under EPCG Scheme.
DFCE for Status Holders (2003-04) under EXIM Policy
Conversion of loan of precious metals taken from the nominated agencies into outright purchase
Reimbursement of education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports
Re-assignment of 8 digit Codes of ITC(HS) to the Scheduled Chemicals
Deemed export benefits on supplies made to projects financed by multilateral or bilateral agencies/funds covered under para 8.2(d) of Foreign Trade Policy.
Deemed export benefits on supplies made to projects financed by multilateral or bilateral agencies/funds covered under para 8.2(d) of Foreign Trade Policy.
