Thursday , July 30, 2026 |   01:33:16 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
Make believe 'make available' (See TII Edit) TP - TPO not justified in determining ALP as nil without applying any recognised method prescribed u/s 92C; cannot questioning commercial expediency of expenditure once actual rendition of services is established: ITAT (See Breaking News) TP - Companies functionally different from captive, limited-risk service provider, or companies lacking reliable segmental data, cannot be retained as comparables: ITAT (See Breaking News) I-T - If tax department has historically granted lower withholding tax certificates based on uncontested history of financial losses, competent authority cannot suddenly impose higher rate: HC (See Breaking News) I-T - For eligible assessee covered by Sec 144C, final assessment order must still be passed within outer limitation prescribed u/s 153 r/w/s 144C: ITAT (See Breaking News) INTL - A literal interpretation of Section 9(1)(i) applies only when capital asset explicitly situated in India is transferred; this legal fiction cannot be stretched to cover indirect transfers of foreign shares: ITAT (See Breaking News) I-T - Remittance of part of earmarked foreign grant by a Sec 12A-registered charitable society to University of Texas for collaborative research project cannot be disallowed as application of income outside India: ITAT (See Breaking News) TP - If BAPA fixes arm's length operating margin for IT and ITES transactions with covered US-based AEs, and transaction with uncovered non-US AE is undisputedly identical on FAR analysis, same BAPA margin can be adopted for uncovered AE as well: ITAT (See Breaking News) I-T - For determining limitation in DRP cases, Sec 144C & Sec 153 must be read together: ITAT (See Breaking News) Rethinking Royalty in the Digital Age - What AWS and Salesforce Judgments Mean (See TII SPECIAL) TP - Unsupported website extracts or third-party database information can override disclosures made in audited financial statements: ITAT (See Breaking News) TP - Notional interest cannot be separately added on delayed AE receivables if TNMM benchmarking with working capital adjustment is already accepted: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >>
 

Authorised Dealers Category-II - Online submission of Form A2
By TII News Service
Apr 12, 2023 , New Delhi

    

A.P. (DIR Series)

CIRCULAR NO

02/RBI, Dated: April 12, 2023

To,

All Authorised Dealers in Foreign Exchange

Authorised Dealers Category-II - Online submission of Form A2

Attention of Authorised Dealer (AD) Category-I banks and AD Category-II entities is invited to paragraph 4 of A.P. (DIR Series) Circular No. 50 dated February 11, 2016 on ‘Compilation of R-Returns: Reporting under FETERS’ in terms of which AD banks, offering internet banking facilities to their customers were permitted to allow online submission of Form A2.

2. It has now been decided to permit AD Category-II entities also to allow online submission of Form A2. AD Category-II entities shall frame appropriate guidelines with the approval of their Board within the ambit of extant statutory and regulatory framwework.

3. The terms and conditions mentioned in aforesaid A.P. (Dir Series) circular No. 50 dated February 11, 2016 shall continue to apply, as hitherto, to all Authroised Dealers. The relevant provisions of FEMA 1999, and ‘Master Direction – Know Your Customer (KYC) Direction, 2016’ as updated from time to time, issued by the Department of Regulation, RBI, have to be complied with by the ADs, for all transactions.

4. Authorised Dealers may bring the contents of this circular to the notice of their constituents.

5. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions/approvals, if any, required under any other law.

[RBI/2023-24/16]

(Vivek Srivastava)
Chief General Manager

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.