01 June 2023
Where imports are made in non-physical form, i.e., software or data through internet /datacom channels and drawings and designs through e-mail / fax, a certificate from a Chartered Accountant required mentioning the fact that the software / data / drawing/ design has been received by the importer and the Custom Authorities have been informed about this import by the importers.
RBI send the instructions to us.What we have to do ?
02 June 2023
In such a case inform customs authorities and issue such certificate. I have not come across issuing such certificate. Other experts may reply.