1. ECB Form (Application Form for Buyers Credit /Supplier Credit)

2. Buyers Credit Cost Calculation Sheet

3. Current Exchange Rate

4. Future / Forward Rates of USD, EURO, GBP, JPY

Relevant RBI Circulars in Relation to Forward Contract

• Comprehensive Guidelines on Over the counter (OTC) Foreign Exchange Derivatives and Overseas Hedging of Commodity price and freight risk: Dated: 28-12-2010
• Comprehensive Guidelines on Derivatives (20-04-2007) – Suitability and Appropriateness Policy (Page no 8) as per Comprehensive Guidelines issued in 2010
• Recent Charges in Forward Contract Booking Norms: Dated: 15-12-2011
• Unhedged Foreign Currency Exposure of Corporates: Dated: 02-02-2012
• Unhedged Foreign Exchange Exposure of Client: Dated: 10-12-2008
• Foreign Exchange Management (Foreign Exchange Derivative Contracts) Regulation, 2000: Dated:  03-05-2000

5. DTAA, Withholding Tax, Income Tax Notification in Relation to Form 15CA, Form 15CB, Challan 281, Form 27Q and Filling Links / Format

• Revised Form 15CA Format
• Revised Form 15CB Format (PDF), Excel Format of  Revised Form 15CB
• NOTIFICATION 67/2013 [SO 2659(E)] : Income-tax (Fourteenth Amendment) Rules, 2013 – Substitution of Rule 37BB and Form Nos. 15CA and 15CB Dated : 02-09-2013
• CBDT-Substitution of Rule 37BB and Form 15CA-15CB: Dated: 05-08-2013
• Ministry of Finance Notification on 194LC (5% WHT – Not Applicable to Buyers Credit): Dated: 21-09-2012
• CBDT Circular on 194LC (5% WHT – Not Applicable to Buyers Credit): Dated: 21-09-2012
• Income Tax Circular : Remittances to non-residents: Dated: 29-06-2009
• Procedure for furnishing information in Form 15CA and Form 15CB
• Form 15CA (Online Filling)
• Form 15CB (Format for Certificate)
• Online payment of  TDS of Withholding Tax under Challan 281 (nature of payment 195)
• Form No. 27Q : Format used to file return of withholding tax on quarterly basis
• India Mauritius Double Taxation Avoidance Agreement (DTAA)
• Country-wise Double Taxation Summary Chart
• Countrywise DDTA Agreements Copy
• Form A2
• Sec 90 of Income Tax Act 1961
• Sec 90 A of Income Tax Act 1961
• Sec 90 (4) of Income Tax Act 1961
• Finance Bill, 2012 – Direct Taxes
• CBDT Circular Sec 90 (4): Dated 27-09-2012
• Section 195
• Section 115A
• Section 194LC
• Ministry of Finance Notification – 94LC : Dated: 21-09-2012
• CBDT Circular – 94LC: Dated: 21-09-2012

6. Relevant RBI Circulars in relation to Trade Credit

• Master Direction – External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised Dealers
• RBI Master Direction –  Import of Goods and Services
• Trade Credits for Imports into India – Review of all-in-cost ceiling: Dated: 10-04-2014
• RBI Circular: Merchanting Trade Transactions – Revised Guidelines: Dated : 28-03-2014
• RBI Circular: Merchanting Trade Transactions: Dated : 17-01-2014
• Report of the Technical Committee on Services / Facilities to Exporters: Refer Chapter 4:  Dated: 29-04-2013
• Trade Credits for Imports into India – Review of all-in-cost ceiling: Dated: 30-09-2013
• RBI Circular :  Trade Credit for Import India (Buyers Credit Tenure Extended to 5 years for Import of Capital Goods) : Dated: 24 September 2013
• RBI Circular Reviewing All in Cost ceiling and Tenure of Trade Credit: Dated: 11-07-2013 
• RBI Circular: Trade Credit For Import Into India – Review of All-In-Cost Ceiling: Dated 09-04-2013
• RBI Circular: Import of Precious Stones and Semi Precious Stones – RBI Clarification:Dated: 20-02-2013
• RBI Circular: Trade Credit for Imports into India – Review of All-In-Cost Ceiling: Dated 09-10-2012
• Trade Credit for Import Into India: Dated 11-09-2012
• RBI Circular : Fema 1999 – Import of Gold in any form including Jewellery – Clarification: Dated: 24-09-2012
• Recent Circular: External Commercial Borrowing (ECB) Policy – Bridge Finance for Infrastructure Sector: Dated: 11-09-2012
• RBI Circular : Trade Credit for Imports into India – Review of All-in-cost ceiling: Dated: 30-03-2012
• RBI Circular : Trade Credit for Imports into India – Review of All-in-cost ceiling: Dated 15-11-2011
• RBI Circular: External Commercial Borrowing (ECB) – Bridge Finance for Infrastructure Sector: Dated: 23-09-11
• RBI Circular for Buyers Credit and Suppliers related to of import of Rough, Cut and Polished diamond: Dated: 06-05-2011
• RBI Circular for Import of Platinum, Palladium, rhodium, and Silver: Dated: 28-01-2008

7. LIBOR Currencies

• American dollar – USD LIBOR
• British pound sterling – GBP LIBOR
• Japanese yen – JPY LIBOR
• Swiss franc – CHF LIBOR
• Euro Libor
• EURIBOR

8. LIBOR Maturities (Below link gives USD Rate for different tenures. For other currencies, click on the above link)

• LIBOR – overnight
• LIBOR – 1 week
• LIBOR – 1 month
• LIBOR – 2 months
• LIBOR – 3 months
• LIBOR – 6 months
• LIBOR – 12 months

9.    Country-wise Holiday List