Integrated Declaration requirement: revised Bill of Entry format imposes new mandatory fields and electronic statement obligations.
Implementation of the Integrated Declaration under the Single Window revises the Bill of Entry format with several newly added and mandatory fields. ICEGATE hosts the BE technical specifications and directories; PGA guidance will follow. Key operative additions include coded Enduse values, mandatory AD Code for outward remittance, expanded RSP exemption codes, an accessory status field, HSS Preceding Level, a new Commercial Tax Type flag for Central Excise registration under concessional rules, and a mandatory Statement Table with designated statement codes to enable electronic statutory undertakings.

Clearance of human remains: Airlines must notify Customs and provide required documents to enable prompt release to relatives.
Airlines bringing human remains into NSCBI Airport must promptly notify the Assistant/Deputy Commissioner of Customs with full deceased and flight particulars using the prescribed format; inform the Airport Authority and relatives; record receipt and delivery; and cooperate with Customs supervision. Relatives or representatives must submit customs documentation under KBE (Kaccha B/E) via the ACC service centre or ICEGATE, and present a death certificate, embalming and packing certificate, passport of the deceased, APHO NOC/certificate and any diplomatic certificate to obtain customs clearance.

Integrated Declaration streamlines customs clearance by consolidating PGA requirements and enabling online NOC, digital documents, and risk referrals.
The Integrated Declaration consolidates all PGA data and documentary requirements into the electronic Bill of Entry filed via ICEGATE, replacing multiple separate forms and printed NOCs for consignments cleared under the Indian Customs EDI system. It standardizes and codifies declarations and supporting-document particulars, enables digitally signed document uploads, permits simultaneous electronic processing by Customs and PGAs, and feeds a dynamic risk-based selection module to determine referrals, inspections and testing under CBEC's Risk Management System.

Integrated Bill of Entry declaration under Single Window mandates new mandatory fields and technical ICEGATE specifications for imports.
Implementation of an Integrated Declaration of Bill of Entry under the Single Window requires use of ICEGATE technical specifications and new mandatory fields; omission of these fields will cause rejection. Operational changes include mandatory AD Code declaration (no prior registration required), coded end use values, expanded RSP exemption flags, accessory status, Preceding Level in HSS, a Commercial Tax Type flag for excise registration, and a Statement Table with specified statement codes and type DEC to enable electronic statutory undertakings.

Foreign investment in pension sector now permitted under automatic route, with registration and approvals required for control transfers.
Foreign equity participation in the pension sector is permitted up to a capped threshold under the automatic route, subject to compliance with the pension-sector regulatory framework and mandatory registration by entities bringing in foreign investment. Transfers or transactions resulting in change of control or ownership to foreign investors require prior government approval in consultation with financial sector departments and the pension regulator, and the investee Indian pension fund is responsible for compliance; ownership and control are as defined in the FDI policy. The decision is effective immediately.

Foreign investment cap in insurance maintained on automatic route, subject to licensing, Indian ownership and regulatory compliance.
A consolidated foreign investment cap permits foreign equity up to forty nine percent in Indian insurance companies and designated intermediaries on the automatic route, subject to IRDAI verification and licensing and compliance with the Insurance Act, 1938. Ownership and control must remain with resident Indian entities as defined in the relevant notification. Foreign portfolio investment follows FEMA and SEBI rules; increases in foreign equity must comply with RBI pricing guidelines. The same cap and conditions apply to brokers, TPAs, surveyors, loss assessors and other IRDA appointed intermediaries; additional conditions govern bank promoted entities and non insurance primary business revenue thresholds for intermediaries.

Delegation of enforcement powers enables appointed officers to exercise Chapter X powers under the DVAT Act.
The Commissioner (VAT) empowers officers appointed under Section 66(2) of the DVAT Act, of not less than Special Commissioner rank, to appoint officers or persons to exercise the powers in Chapter X of the Delhi Value Added Tax Act, 2004, and to grant authority to them in Form DVAT 50, with immediate effect.

Write-off committee constitution urged to clear backlog of irrecoverable indirect tax arrears and enable delegated write-off powers.
The Board directs constitution of committees to examine proposals for write-off of irrecoverable indirect tax arrears under delegated financial powers, recalling delegated authority limits and earlier instructions for zonal and Chief Commissioner committees. Noting a substantial backlog and limited committee constitution by zones, the Board instructs zones to identify cases, constitute committees, or forward proposals to the Board to enable exercise of delegated write-off powers and expedite pending cases.

Diamond Dollar Account reporting requirement relaxed; banks must retain DDA records and provide them to the regulator on request.
Mandatory quarterly and fortnightly submissions on Diamond Dollar Accounts by Authorised Dealer Category I banks to the Reserve Bank are dispensed with; banks must nevertheless maintain an internal database with account holder identity, opening/closing dates and balance data and make it available to the Reserve Bank on demand. Amendments to the Foreign Currency Accounts Regulations effect this change and the Master Directions are being updated. The directions are issued under FEMA statutory powers without prejudice to other legal permissions.

Reconstitution of Board of Trade establishes an advisory body to guide trade policy and review export measures.
Reconstitution of the Board of Trade creates an advisory body under the Foreign Trade Policy 2015-2020 to advise the Government on measures to increase exports, review sectoral performance and constraints, examine and streamline institutional frameworks and policy instruments for imports and exports, and address issues affecting international competitiveness. The Board is chaired by the Minister of Commerce & Industry and comprises named non official members, a broad roster of ex officio industry representatives, senior official members from relevant ministries and institutions, with the Director General of Foreign Trade as Member Secretary.

Integrated Bill of Entry declaration requires new mandatory electronic fields and AD Code entry to enable Single Window customs processing.
Implementation of an Integrated Bill of Entry requires new mandatory BE message fields and structural changes: coded Enduse values, Accessory Status, Preceding Level in HSS, expanded RSP flags, Commercial Tax Type flag E for Central Excise registration, a mandatory Statement Table with designated statement codes (type DEC), and mandatory AD Code for outward remittance. Technical specifications and code lists are available on ICEGATE and PGA guidance will follow; omission of mandatory fields may cause BE rejection.

Drawback recovery obligations: exporters must document export proceeds realization and submit AD or auditor certificates to avoid recovery action.
Drawback payments must be recovered when export proceeds are not realized within the FEMA period or RBI extension; Assistant/Deputy Commissioners issue notices and recover amounts if evidence of realization is not produced. Exporters must declare authorised dealers and submit six-monthly certificates from ADs or statutory auditors listing shipments outstanding beyond prescribed/extended realization periods; shipping bills will display realization due dates. The ICES BRC software module generates due dates, records AD-wise declarations, tracks pendency, and provides options to record realization, accept negative statements, or list outstanding shipping bills, enabling officers to initiate recovery or remove entries after recovery.

Integrated customs declaration requirement: new mandatory BE fields may cause electronic filings to be rejected if left blank.
Implementation of Integrated Declaration requires a revised Bill of Entry message format with new mandatory fields; omission may cause BE filings to be rejected. Technical specifications, directories and code lists are available on the electronic filing portal. Key changes include coded mandatory enduse entries, expanded exemption flags, accessory status, a preceding-level field in HSS table, a commercial tax flag for excise registration under concessional import rules, and a Statement Table for electronic statutory declarations with mandatory statement codes and statement type DEC.

Timely reporting requirement: investigation findings from search and seizure cases must be forwarded to CEIB, enhancing information sharing.
Investigation findings from search and seizure operations must be shared with the Central Economic Intelligence Bureau within fifteen days of finalisation of the Appraisal Report, replacing the practice of endorsing PSRs. The submission must use a specified format listing date of search, taxpayer name/address/PAN, gist of findings, and the law enforcement agencies for which the information is relevant, and information regularly shared with Regional EICs must also be sent to CEIB, under intimation to CBDT.

TDS on property sales: online correction of Form 26QB enabled; SOP withdrawn, AO approval required without DSC.
CPC TDS has enabled an online correction facility for Form 26QB (TDS on sale of property under section 194 IA) from 29/02/2016 and the interim SOP is withdrawn. Corrections made with a Digital Signature Certificate are auto approved for permitted fields; corrections without a DSC affecting PANs, amount, or dates require approvals by affected PAN holders and subsequent verification and approval by the TDS Assessing Officer via TRACES, with taxpayers required to present hard copies and supporting identity and transfer documents for AO verification.

Pendency management: supervisory officers directed to eliminate long pending adjudication, ensure inspections and timely MIS uploads.
Supervisory officers are directed to take immediate remedial action to eliminate pendency in key work areas by ensuring regular inspections, timely uploads to the Monthly Information System, and active resolution of matters likely to cause litigation or impede ease of doing business, with specific focus on delayed adjudication, Call Book cases, outstanding refund claims, unanswered LARs/SOFs and long running investigations.

Non-filing Prosecution under section 276CC: non-filers flagged in AIMS for Assessing Officers to review and act under income tax law.
Non-filers whose return filing deadline had lapsed and who did not respond to NMS identification have been designated as potential candidates for prosecution under section 276CC. These matters are recorded in the Actionable Information Monitoring System (AIMS), which allows marking cases as "Proposed for prosecution" or "Not proposed for prosecution," and Assessing Officers are instructed to review AIMS data and take action if the statutory conditions for prosecution are met.

Access to reasons for manual scrutiny enabled in ITD system, allowing AOs to view CPC-based selections pending section 143(3) order.
The ITD system functionality to view cases manually selected for scrutiny on the basis of CPC suggestions for A.Y. 2013-14 has been re-enabled; this applies to cases selected under Manual Scrutiny where an order under section 143(3) has not yet been passed and is accessible via AST Processing CPC Interface List of scrutiny cases from CPC.

Electronic SMTP processing required: manual physical endorsement discontinued to expedite transshipment of containers to declared ICDs.
Physical/manual endorsement of SMTP by the Superintendent of Customs, Import Noting, is discontinued where SMTP is generated electronically via the EDI/ICEGATE system; electronically generated SMTP will suffice for transshipment to the ICD declared in the IGM and stakeholders should use the electronic facility to expedite cargo clearance, reporting implementation difficulties to the Deputy/Assistant Commissioner of Customs, Import Noting.

Importer verification: EPCG and Advance Authorizations registered on affidavit followed by post verification and conditional bank guarantee requirement.
Registrations of Advance Authorization/EPCG authorizations will be allowed on the basis of an affidavit without prior Central Excise verification; upon submission of the original authorization, a request letter and the prescribed affidavit, registrations shall be completed the same day. Post-registration verification by relevant agencies will determine penal consequences, and adverse reports will render any exemption from Bank Guarantee/cash security inapplicable, requiring a 100% Bank Guarantee.