February 22, 2024

Hallmark

For Indians, gold has traditionally been considered a valuable metal and a top investment choice. However, because of the rise in demand for gold, there is now a serious problem with fake gold. To address this problem, hallmark symbols were added to gold to guarantee the metal’s genuineness.  Definition of Hallmark Symbols Gold has several markings or stamps called hallmarks that indicate the gold’s provenance, origin, and purity. These symbols guarantee the quality and purity of the gold and are stamped on objects made of gold by licenced organisations. A hallmark is a quality assurance symbol showing that a piece of gold complies with specific requirements. Significance of Hallmark Symbols on Gold The hallmark symbols on gold are significant because they assure the buyer of the purity and authenticity of the gold item.  These signs aid in preventing the acquisition of fake gold, which is a serious issue in India. The gold item gains value and indicates quality thanks to the hallmark symbols. Identifying a gold item’s purity without hallmark marks might be challenging. Types of Hallmark Symbols BIS Hallmark- The BIS hallmark is the most common hallmark symbol found on gold items in India. It is a symbol of quality and purity and is granted by the Bureau of Indian Standards (BIS). The BIS hallmark has four marks that indicate the purity of the gold item. The first mark is the BIS logo, which signifies that the BIS has tested and verified the gold item.  The second mark is the purity mark, which indicates the purity of the gold item in terms of karats. The third mark is the assay center mark, indicating where the gold item was tested and verified. The fourth mark is the jeweller’s identification mark, which indicates the jeweler who sold the gold item. Non-BIS Hallmark- The non-BIS hallmark is a symbol granted by private agencies and not recognised by the government. The non-BIS hallmark has three marks that indicate the purity of the gold item, the testing agency’s logo, and the jeweller’s identification mark. Non-BIS hallmark is not as reliable as BIS hallmark as there are no standards for purity and quality that these private agencies need to adhere to. International Hallmark- The international hallmark is a hallmark symbol that is recognised globally. Organisations like the World Gold Council grant it and ensures that the gold item meets international standards. The international hallmark has a purity mark and a logo that indicates the organisation that granted the hallmark meaning. Common Hallmark Symbols- Some of the most common hallmark symbols on gold in India are: 22KT- 22KT is a purity mark that indicates that the gold item is 22 karats pure. 22 karat gold is India’s most commonly used type of gold for jewelry. 18KT-18KT is a purity mark that indicates that the gold item is 18 karats pure. 18 karat gold is also a popular choice for jewelry. 916- 916 is a purity mark that indicates that the gold item is 91.6% pure. This purity mark is commonly used for gold coins and bars. BIS Logo- The BIS logo is a mark that indicates that the gold item has been tested and verified by the Bureau of Indian Standards. Reading and Interpreting Hallmark Symbols- Reading and interpreting hallmark symbols on gold is essential to determine the purity and authenticity of the gold item. To read and interpret hallmark symbols on gold, you need to understand the meaning of each mark.  The first mark is the BIS logo, which signifies that the BIS has tested and verified the gold item. The second mark is the purity mark, which indicates the purity of the gold item in terms of karats. For example, if the purity mark is 22KT, it means that the gold item is 22 karats pure The third mark is the assay centre mark, which indicates the place where the gold item was tested and verified The fourth mark is the jeweller’s identification mark, which indicates the jeweller who sold the gold item. It is essential to note that the hallmark meaning may differ based on the region where the gold item was sold. Hallmark Symbols and Value of Gold The hallmark marks on gold are very important in establishing the item’s value. One of the most critical elements in assessing the worth of the gold is the purity mark, which shows the item’s level of purity. The more expensive gold is, the purer it must be. As a result, gold objects with higher purity marks sell for more money. The BIS hallmark, in addition to the purity stamp, raises the price of the gold item. The Bureau of Indian Standards, a governmental organisation, has inspected and verified the gold item, as indicated by the BIS hallmark. The BIS hallmark is a sign of quality and assurance of authenticity, which adds value to the gold item. FAQs Who issues Hallmarks? Hallmarks are typically issued by government or authorized assay offices. These offices are responsible for testing and verifying the quality of precious metals. What does the Hallmark symbol indicate? The hallmark symbol indicates that the metal has been independently tested and verified by an official assay office to meet specific standards of purity and quality. Why is the Hallmark symbol important? The Hallmark symbol is important because it assures consumers that the precious metal they are purchasing is of the stated purity and quality. It provides a level of trust and authenticity. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section

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Regulation 32 of SEBI LODR

Regulation 32 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (SEBI LODR, Regulations, 2015) requires every Listed Entity to submit a Statement of Deviation or Variation in the use of proceeds raised from a public offering, rights offering, preferential offering, or Qualified Institutions Placement, as opposed to what is stated in the offer document or explanatory statement to the notice calling the general meeting, as applicable. Important Terms with respect to Regulation 32 of SEBI LODR The following are the important terms that one should keep in mind: Statement of Deviation: This is required when the proceeds are used for purposes other than those specified in the offer document or the explanatory statement attached to the notice convening the general meeting. Statement of Variation: It is required when there is no difference between the objects for which the proceeds are to be used and the actual category-wise utilization of funds [Capital Expenditure, Sales, Marketing, Working Capital, etc.] stated in the offer document or the explanatory statement annexed to the notice calling the general meeting. As a result, we may state that a Statement of Divergence is required when there is a deviation in the purposes for which proceeds are to be used, and a Statement of Change is required when there is a variation in the categorical usage of money. Regulation 32 of SEBI LODR Regulation 32 of the SEBI LODR states that when a listed entity raises funds through a public, right, or preferential issue, Qualified Institutions Placement (QIP), and the proceeds from such issue are used for a purpose other than what is stated in the offer document, or for a purpose other than what is stated in the explanatory statement to the notice issued for calling the General meeting for taking shareholders’ approval, (Deviation(s) OR if there is any difference in the category-wise allocation of such revenues (Capital Expenditure, Sales and Marketing, Working Capital) from what is described in the offer document or explanatory statement accompanying the notice issued for summoning the General Meeting, (Variation(s)) The following mandates are also incorporated under Regulation 32 of SEBI LODR: Disclosure: Accordingly, the listed entity shall be required to submit a statement of such deviation(s) or variation(s) to the stock exchange on a quarterly basis, along with the declaration of financial results, within 45 days from the end of each quarter / 60 days from the end of the last quarter of the fiscal year, until the proceeds are fully utilized or the purpose has been achieved. Role of the audit committee: In addition, prior to submitting the aforementioned statements to the stock exchanges, such Statement of Deviation/ Variation Report shall be placed before the Audit Committee on a quarterly basis for their review, and after such review, the Statement, along with the Audit Committee’s comments, if any, shall be disclosed or submitted to the stock exchange in the prescribed format as per SEBI Circular bearing reference no. CIR/CFD/CMD1/162/2019 dated In addition, any variances should be explained in the Directors’ Report part of the Annual Report.Furthermore, the listed entity must prepare an annual statement of funds used for purposes other than those specified in the offer document or explanatory statement to the notice, have it certified by the listed entity’s statutory auditors, and present it to the Audit Committee for review until the entire amount raised through the issue has been fully utilized. Role of Monitoring Agency: If the Listed Entity has selected a monitoring agency to oversee the use of proceeds from public or rights offerings, the listed entity must disclose to the stock exchange(s) any comments or reports received from the monitoring agency within 45 days of the end of each quarter. If the listed business has selected a monitoring agency to oversee the use of proceeds from a public offering or rights offering, the monitoring agency’s report must be presented to the Audit Committee on a quarterly basis, as soon as it is received.If the business raised funds through Preferential Allotment or Qualified Institutional Placement, the listed entity must disclose the usage of such funds in its Annual Report each year until such funds are entirely utilized. Now the question is when the listed entity is required to appoint a monitoring agency, as per SEBI [ICDR] regulations 2009 amended wide 2017 amendment, where if the issue size exceeds one hundred crore rupees, the issuer shall make arrangements for the use of the issue proceeds to be monitored by a Monitoring Agency [credit rating agency registered with the Board]. Disclosure Format (PDF & XBRL Mode): Because no format of statement of deviation/ variation has been defined since the application of Listing Regulations, i.e. December 2015, all listed companies have been making disclosure under Regulation 32 in their own formats and at random on a quarterly basis. As a result, SEBI has suggested a common format for revealing the statement of deviation/ variation in order to introduce consistency in the manner and frequency of reporting. SEBI has specified the PDF format on Statement of Deviation or Variation for proceeds of a public offering, rights issue, preferential issue, Qualified Institutions Placement (QIP), etc. in its Circular bearing reference no. CIR/CFD/CMD1/162/2019 dated December 24, 2019.Furthermore, with immediate effect, the Exchange has introduced the facility of filing Statement of Deviation or Variation in XBRL mode under Regulation 32 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 in order to make disclosure more accurate and efficient. As a result, it has been agreed that all listed companies must make Statement of Deviation or Variation (Regulation 32) filings in XBRL format in addition to PDF filings.As a result, listed companies must submit a Statement of Deviation or Variation in PDF mode in addition to the submission of financial results in PDF mode, and a Statement of Deviation or Variation in XBRL mode in addition to the submission of financial results in XBRL mode. Penalty for Non-Compliance: Disclosures should be as consistent as possible to avoid misunderstanding. One important point that listed companies should be aware

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Lakhpati didi yojana

Lakhpati Didi Yojana 2024: If you are  a woman or a girl  who  wants to  start  her own  business  by  getting free skill training  , a big announcement  has been made by releasing  the General Budget 2024  and by promoting  1 crore Lakhpati Didi,  their number has increased. The target has been set to increase  it to 3 crores Lakhpati Didi Yojana 2024 – Overview The government’s goal is to create two crore “lakhpati didis” (prosperous sisters) in villages. This scheme aligns with the broader mission of poverty alleviation and economic empowerment. Under this scheme, women will be provided skill training so that they can earn over Rs 1 lakh per year. Features Drones will be provided to women SHGs for agricultural activities. This initiative aims to leverage technology to transform the agricultural landscape while empowering women in rural communities. Around 15,000 women’s SHGs will be given training in operating and repairing drones. This training will not only create new avenues for income generation but also equip women with cutting-edge skills. Drones have the potential to revolutionize agriculture by enabling precision farming, crop monitoring, and pest control. Under the scheme, women will be trained in skills like LED bulb making, plumbing, among others. By promoting 1 crore Lakhpati Didis, their number will be increased to 3 crore – General Budget 2024 the Central Government  has  launched  the  General  Budget 2024  on  February  1, 2024,  in which Finance Minister Smt . Referring  to  “Lakhpati Didi Yojana”  by  Nirmala Sitharaman  and  setting  a target  of  promoting 1 crore Lakhpati Didis, it  has  been decided to increase the number of Lakhpati Didis to 3  crore  and  Lakhpati Didi Yojana 2024 – What are the 10 most attractive benefits and advantages? Under the scheme, every woman  is  given a loan of Rs 5 lakh to start her own business . Efforts will be made to make 1.25 crore women millionaires under Lakhpati Didi Yojana 2024  by the year  2025   .  Under the scheme,  comprehensive financial literacy workshops are conducted to strengthen women with financial  knowledge to benefit  a large number of women  . Through which information about things like budget, saving, investment is given, Under Lakhpati Didi Yojana 2024, women are encouraged for savings and for this they get incentives, Under Lakhpati Didi Scheme, micro-credit facilities are provided to women, through which they get small loans. In this scheme, focus is given on skill development and vocational training and women entrepreneurs are guided to start business. Women are also given financial security in this scheme. Affordable insurance coverage is provided for this . This also increases the security of their family so that they  can be socially safe  , In the Lakhpati Didi 2024 scheme, women are encouraged to use digital banking services, mobile wallets and other digital platforms for payments and Many types of empowerment programs are also run in this scheme, due to which women become confident etc. Required Documents For Lakhpati Didi Yojana 2024? To  apply  for this  welfare scheme,  you  will have to fill some documents  which are as follows – Aadhar card of  applicant  sister  , PAN card, Bank Account Passbook, Certificates showing educational  qualification  ,  _  current mobile number and Passport size photograph etc. How to get required eligibility for Lakhpati Didi Yojana? The applicant must  be female  , The age of  the woman  should be 18 years or more  , No member of the family should be in a government job and   Nor  should any member of the household be an income tax payer  etc. Step By Step Process of Lakhpati Didi Yojana 2024 Online Apply? To apply Lakhpati Didi Yojana 2024 Online,  first of all you  have to visit the home page of its official website , On the home page, you  will get the option of “Lakhpati Didi Yojana – Apply”  on which you will have to click, After clicking, its  application form  will open in front of you, which you will have to fill carefully. All the required documents  will have to be scanned and uploaded  and Finally, you  will have to click on the  submit  option  after which you  will get the receipt  of  your online application  which you will have to print  etc. How to Apply Lakhpati Didi Yojana 2024? To apply offline  for  Lakhpati Didi Yojana 2024,  first of all you  have to go to the office  of your self-help group ,  After coming here you  will have to talk to the concerned employee  , After this you  will be provided “Lakhpati Didi Yojana 2024 – Application Form”  which you will have to fill carefully, All the required documents  will have to be self-verified  and  attached with  the  application form.  Finally, you  will have to submit  the application form  along  with  all the documents  to the same office  and get its receipt  etc. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary

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e-GRAS

Online Government Receipts Accounting System is an initiative of the Government of Haryana under the Mission Mode Project category and is part of the Integrated Financial Management System. e-GRAS facilitates the revenue payers to make all revenue due to the government such as sales tax, road tax, taxes and duties including penalties online. Who can avail this Service? Any user who has to deposit government receipts can use this facility provided in this portal. The user can be a single person, association, entity, government or semi-government units, departments etc. Advantages of e-GRAS The e-GRAS offers ease of operation and convenience. The e-GRAS facility is available on 24 hours a day. One can deposit on behalf of the firm, company and others. On-line payment of taxes avoid queues and waiting. Online Filling of single challan form minimum fields of the challan need to be filled, and most of the fields are populated automatically. Online Payment Procedure Provide Login Details Step 1: Firstly, you have to log in through the website for making payment. Step 2: If you are an existing user, you directly login into the portal with the login details. New User Registration Step 3: If you are a new user, click on “Sign in” button where you need to fill the personal details and then click on the “Submit” button. Step 4: After registering as a new user you can log in into the portal with your login credentials. Purpose of Payment Step 5: Upon login, on the next screen the user needs to select the category and select the purpose of payment for which the user wants to generate the challan. Step 6: Upon selection of “Purpose of Payment”, respective “Department” & “Major Head” will be automatically selected. Select Department Step 7: The user may also select directly “Department” and “Major Head” instead of selecting “Purpose of Payment”. Step 8: After selection, click on the “Submit” Button. Upon clicking, E-Challan Page will be opened. On this page, you need to enter four types of information. Fill the Department Details Step 9: Provide the details of the department for which the payment has to be made. Step 10: Select the district, treasury, office name, PAN number, year and then select the period. Step 11: Enter the nature of the tax payment, amount, total amount and after entering the amount details, you need to select the “Security question” and then enter “email” and mobile number. Payment Detail Step 12: Select manual or e-banking in the type of payment option. If the user selects “manual option” you have to deposit the printout the challan at the selected bank. If the user selects the “e-banking” option, then enter the bank account details and then make payment in Government receipt directly. Personal Details Step 13: Now enter the required details in the column such as tender name, identity, PIN, town/city/district, address and particular (the purpose of payment). Add Extra Detail on Challan Step 14: Click on the “Add more detail” button to enter any extra detail with challan. Step 15: On the next page,  click on the “New add detail” button to enter the details and save the same, and this will be added with the challan. Click on the ”Submit” button. Step 16: Upon clicking the submit button, Challan will be generated. Step 17: If you add any extra details with the challan, then click on “View Extra Detail” and can take the print of that as well. After this, deposit the amount in the bank mentioned at the printed Challan, and the amount can be deposited directly in the Bank. FAQs Who manages e-GRAS? The management of e-GRAS is typically under the jurisdiction of the state or national treasury departments, depending on the country. What transactions can be done through e-GRAS? e-GRAS is commonly used for transactions such as payment of taxes, fees, fines, and other government-related financial transactions. How do I use e-GRAS to make a payment? The process can vary, but generally, users need to register on the e-GRAS portal, fill out the necessary forms, and make payments electronically. The system then generates an electronic receipt. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020

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Application for Permit to Import plants/plant materials for sowing/planting/propagation

In exercise of the powers conferred by sub-section (1) of section 3 of the Destructive Insects and Pests Act, 1914 (2 of 1914), and in supersession of the Plants, Fruits and Seeds (Regulation of Import into India) Order, 1984, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following order for the purpose of prohibiting and regulating the import into India of agricultural “Competent Authority” means an authority notified by the Central Government from time to time by notification in the Official Gazette; (b) “Designated Inspection Authority” means the authority notified by the Central Government from time to time through a notification to be published in the Official Gazette for the inspection of the plants grown in post entry quarantine facilities; (c) “Entry Point” means sea port, airport or land customs station through which import is permitted under this order; (d) “form” means form attached to this order; (e) “nursery” means any orchard, or any other place, facility, glass-house, screen house, utilised for raising plants; (f) “Official Phytosanitary Certificate” means a phytosanitary certificate in the format (reproduced as Schedule I) prescribed by the International Plant Protection Convention sponsored by the Food and Agricultural Organisation of the United Nations Organisation and issued by the authorised officer of the country of origin of consignments; (g) “packing material” means the packing material consisting of saw dust, wood shavings, waste paper and synthetic material used for packing of plants, fruits or seeds; (h) “pest” means any form of plant or animal life or any pathogenic agent, injurious or potentially injurious to plants or plant products and includes any insect, mite, nematode, snail, bacterium, fungus, virus, viroid, mycoplasma-like organism (MLO), phanerogam or weed; (i) “plant” means any plant or part thereof, whether living or dead, trees, shurbs, nursery stock and includes all vegetatively propagated materials; (j) “Plant Protection Adviser” means the plant Protection Adviser to the Government of India, Directorate of Plant Protection, Quarantine and Storage, N.H. IV, Faridabad; (k) “Post-entry Quarantine” means growing of plants in isolation for any specified period in a glass-house, and facility, area of nursery, approved by the Plant Protection Adviser; (l) “seeds” means seeds of agricultural, horticultural, fruit and fodder crops, forest trees and includes seedlings and tubers, bulbs, rhizomes, roots, cuttings, all types of grafts and other vegetatively propagated material utilized for sowing, planting or consumption; (m) “Schedule” means Schedule annexed to this Order; (n) “soil” includes earth, peat, compost, clay, sand or any medium capable of supporting life of plants and includes ballast or any soil for mineralogical or microbiological investigations or soil utilised for any other purpose. General conditions for import General conditions for import .-All consignments of plants, fruits and seeds (hereinafter referred to as “consignments”) shall be imported into India subject to the following conditions, namely:-(1) No consignment shall be imported into India without a valid permit issued under clause (3). (2)(i) All applications for a permit to import consignments by land, air or sea shall be sent in (triplicate) at least one month in advance to the Competent Authority, and the application for the import of seeds, fruits and plants for consumption shall be made in Form A and that for the import of seeds and plants for sowing or planting shall be made in Form B. (ii) Each application shall be accompanied by a registration fee of Rs. 150 (rupees one hundred fifty) for the import of seeds, fruits, plants and plant products for consumption or processing and Rs. 300 (rupees three hundred) for the import of seeds, plants and planting material for sowing or planting, in the form of a bank demand draft in favour of the Pay and Accounts Officer concerned.] (3)(i) The Competent Authority shall issue permit in Form C for import of seeds and fruits for consumption and in Form D for import of seeds and plants for sowing or planting, if he is satisfied that the applicant meets all the necessary conditions. (ii) The issue of permit may be refused or withheld by the Competent Authority after giving reasonable notice to the applicant and for reasons to be recorded in writing. (iii) The import permit issued under this clause shall be valid for a period of six months provided that the Competent Authority may, on request, extend the period of validity for a further period of six months, for reasons to be recorded in writing. (4) The Competent Authority shall forward to the importer an orange and green colour tag specified in Form E, in the case of permits issued for import of seeds and plants for sowing or planting so as to facilitate the identification of consignments at the time of their arrival at the land customs station or port of entry. (5)(i) All the consignments for consumption, sowing and propagation or planting shall be imported into India only through entry points notified by the Central Government from time to time in this behalf, provided that all consignments of dry fruits, fresh fruits and vegetables for consumption, imported from Afghanistan, Pakistan and West Asian countries by land shall be imported only through Attari-Wagha Border. (ii) All consignments of plants and seeds for sowing and propagation or planting shall be imported into India through land customs station, seaport, airport at Amritsar, Bombay, Calcutta, Delhi and Madras and such other entry points as may be specifically notified by the Central Government from time to time. (6)(i) The consignment, on arrival at an entry point, shall be inspected by the Plant Protection Adviser or any other officer duly authorised by him in this behalf, in accordance with the guidelines issued by the Plant Protection Adviser from time to time. (ii) The Plant Protection Adviser or the officer authorised by him may, after inspection, fumigation, disinfection or disinfestation, as may be considered necessary by him, accord quarantine clearance for the entry of a consignment into India or require, in public interest, destruction of the consignment or return of the

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