Caparo Group Ltd., designated the Punjab National Bank as
their banker (authorised dealer) and M/s. Raja Ram Bhasin &
Co. as their broker ... explanatory
statement of guideline for the benefit of the authorised
dealers. It reads as if it is in the nature of and, indeed
sale consideration as income-tax. [(1G) Every person,— (a) being an authorised dealer, who receives an amount, for remittance out of India from a buyer ... cent of such amount as income-tax: Provided that the authorised dealer shall not collect the sum, if the amount or aggregate of the amounts
Where the assessee has entered into a contract with an authorised dealer as defined in section 2 of the Foreign Exchange Management
terms and conditions under which a motor vehicle sold by an authorised dealer shall not require production before a registering authority under sub-section
special permission of the Reserve Bank, no person other than an authorised dealer shall in India, and no person resident in India other than ... time being authorised by the Reserve Bank. (3) Where any foreign exchange is acquired by any person, other than an authorised dealer or a money
person resident outside India; (b) receive, otherwise than through an authorised dealer, any payment by order or on behalf of any person resident outside India ... making of any payment already authorised either with foreign exchange obtained from an authorised dealer or a money-changer under section 8 or with foreign
Central Government in this behalf, a motor vehicle sold by an authorised dealer shall not require production before a registering authority for the purposes
section (1), where the Reserve Bank has permitted any authorised dealer to accept for negotiation or collection of shipping documents covering exports from his constituent ... signed the declaration in terms of sub-section (1), such authorised dealer shall, before accepting such documents for negotiation or collection, require the constituent concerned
obtained by conversion of foreign exchange brought into India through an authorised dealer, ] [Inserted by Act 3 of 1989, Section ... tour operator or of a travel agent;] (d) [ "authorised dealer", "foreign exchange" and "Indian currency" shall have the meanings respectively assigned to them in clauses
exchange asset, which is not a short-term capital asset, the authorised dealer responsible for remitting such sum to the non-resident Indian ... have the meanings assigned to them in Chapter XII-A; (b) "authorised dealer" shall have the meaning assigned to it in clause (b) of section