Green Debt Securities disclosure requirements: issuers must track and publicly report proceeds use and environmental impact.
Issuers of Green Debt Securities must disclose environmental objectives, decision making processes and eligibility criteria for financed projects, procedures for tracking deployment of proceeds, project descriptions or areas of utilization, and optional engagement of independent reviewers. Listed issuers must provide half yearly and annual disclosures on proceeds utilisation verified by an external auditor, details of unutilised funds, and annual lists of projects with qualitative and, where feasible, quantitative environmental impact measures, including methods and assumptions. Issuers must maintain continuing eligibility processes, ensure use of proceeds for stated green objectives, and disclose use of global standards if applied.

DPD container-specific examination orders streamline inspections, preserving DPD access subject to mandatory priority processing by importers and docks.
Assessing Groups will specify container numbers for examination in multi-container bills of entry of homogeneous goods under DPD facility not RMS-facilitated, using the commodity-specific examination percentage to determine the number (minimum one). Importers/customs brokers must present only those specified containers to CFS and to the Docks Customs Officer within 24 hours; docks will prioritize examination to enable final out-of-charge within 48 hours of IGM filing. Discovery of misdeclaration during specified-container examination triggers presentation of all remaining containers for inspection. CFSs must earmark a "DPD-examination" area. Waste paper importers follow the same procedure. The measure has immediate effect.

Indian Customs EDI system at Kelshi Port enables electronic filing and automated processing of import/export declarations.
ICES 1.5 is launched at Kelshi Port to enable electronic filing and automated processing of Bills of Entry and Shipping Bills. Mandatory registrations (IE Code, Customs Broker, Shipping Lines, DGFT licences, bank accounts, digital signatures/ICEGATE) and use of prescribed codes are required. The system performs self assessment on B/E number generation, converts currency, calculates duties, routes cases to Appraising Groups, supports RMS facilitation, enforces bond/license debits and controls goods registration/out of charge until statutory payments and bond/BG/certificates are recorded. Export processes, drawback and licence ledgers are integrated with ICEGATE and Single Window interfaces.

Tax deduction at source exemption clarified: listed Section 10 entities need no TDS where income is unconditionally exempt and non-filing applies.
No tax deduction at source is required on payments to entities whose income is unconditionally exempt under Section 10 of the Income-tax Act and who are not statutorily required to file returns; the Board issues a revised list adding eligible entities and removing those whose exemption or non-filing status no longer applies, and clarifies that the circular supersedes earlier guidance.

Exemption from sample drawal extended to entry-level AEO certificate holders for drawback, subject to intelligence-based sampling.
Exemption from drawal of physical samples for grant of drawback is extended to holders of Authorized Economic Operator Tier I certificates, with the exemption subject to exception where specific information or intelligence necessitates sampling; administrative guidance via Public Notice and Standing Order is required and implementation issues must be reported to the Board.

Due date for transfer of shares to IEPF extended pending demat account opening; companies must complete prescribed formalities.
Companies must transfer shares to the Investor Education and Protection Fund Authority where the seven year period is complete; for transfers completing within the period ending May 31, 2017 the due date was May 31, 2017. Because modalities for crediting shares to the Authority's demat account are being finalised and a special demat account is proposed, the transfer deadline is extended until a revised date is notified. Companies should complete all prescribed formalities and need not republish notices already issued due to this extension.

Indian Customs EDI (ICES 1.5) enables electronic filing and automated processing of import Bills of Entry and export Shipping Bills.
Launch of ICES 1.5 at Umroli (Bankot) Port enables electronic filing and automated online processing of import Bills of Entry and export Shipping Bills via ICEGATE or service centres. Mandatory pre requisites include registration of IE Codes, customs brokers, shipping lines and DGFT licences, standardized currency/port/country/unit codes, and bank account registration. The system integrates automated appraisal, RMS risk facilitation, concurrent audit, centralized bond and licence ledgers for export promotion schemes (DEPB, EPCG, etc.), and prescribes bond/licence registration, debiting, amendment, examination, duty payment and documentation procedures required for assessment, goods registration and out of charge.

Late filing charges waiver: centralised EDI Additional/Joint Commissioner to consider and dispose waiver requests promptly.
The Additional/Joint Commissioner in charge of EDI is designated as the proper officer to centrally consider waiver requests of late filing charges for all six JNCH Commissionerates; such requests must be disposed of the same day, recorded in a prescribed register (receipt date, BoE no. & date, importer name, amount waived, brief reasons, decision communication date), and difficulties reported to specified Appraising Main officers via provided contact channels.

Compounding proceedings expanded in ITBA Prosecution Phase 2 enabling initiation, fee recording, intimations and issuance of compounding orders.
Phase 2 of the ITBA Prosecution Module adds electronic workflows to initiate, record and process Compounding Proceedings-including work-item creation, decision recording, fee and expense capture, payment intimations and issuance of compounding orders-and to initiate, decide upon, and withdraw Grant and Withdrawal of Immunity, together with MIS reporting, user authentication requirements, browser prerequisites and training and helpdesk support.

Listing of non-convertible instruments through a scheme of arrangement requires specific eligibility, disclosure, and certification compliance.
Listing of NCRPS/NCDs issued under a scheme of arrangement is permitted only where the listed entity is a party to the scheme and the instruments are issued to holders of its listed specified securities; such instruments must have at least one year tenure, meet minimum credit rating applicable to comparable public issues, be dematerialised, comply with Companies Act reserve requirements, include valuation of the instruments in the valuation report, disclose face value, price, dividend/coupon terms, credit rating, tenure, redemption and embedded features in the draft scheme, and post-sanction applications for rule 19(7) relaxation must include a certified compliance report.

Registration under DVAT/CST: signed certificates to be issued after document verification without prior field inspection.
Assessing Authorities shall issue signed registration certificates (DVAT-06) to dealers with provisional registration after verification of DVAT-04, Form-A under the CST Act and requisite documents, without requiring prior field VATI inspection; dealers must be allowed to remedy any document deficiencies. Issuance and subsequent action must follow the DVAT Act and Rules, and Zonal Incharges shall monitor prompt issuance. VATI inspections may still be conducted after certificate issuance and appropriate action taken under DVAT/CST law.

Delivery of packing material allowed with de-stuffed consignments, removing need for separate permission and reducing dwell time.
Importers are not required to obtain separate permission to take delivery of packing material such as pallets when it is cleared together with the principal imported item on de-stuffed delivery at CFSs; this measure is to reduce dwell time and related detention and demurrage charges, and is to be treated as a standing order by officers with specified contacts for reporting difficulties.

Committee to recommend measures for expeditious recovery of tax arrears; report to be submitted within a prescribed timeframe.
Constitution of a Committee of senior Income-tax Department officers to recommend measures for expeditious recovery and management of arrears of direct taxes, including classification of arrears, class-specific collection measures, review of age profile and older demands, analysis of Charges/Regions prone to persistent uncollected demands with prevention and recovery proposals, review of top dossier monitoring, assessment of the 'naming and shaming' policy and possible data-sharing, co-option of expert officers, and submission of a report to the Board within the prescribed timeframe.

Late filing charges exemption for Bills of Entry affected by system outage, subject to evidence of attempted filing and cutoff adherence.
Exemption from late filing charges is provided for Bills of Entry delayed by an ICES system outage, allowing a short extension for presentation without charge where filing occurred by the extended cutoff and evidence proves the filing job was submitted but no acknowledgment was received; no exemption applies if filed after the cutoff or if evidence is absent.

Multiple assessment orders: require statutory review and rectification to prevent overlapping VAT/CST assessments and ensure compliance.
Assessing Authorities must address overlapping assessment orders for the same tax period under the DVAT or CST framework by applying the statutory review and rectification remedies when dealers present details of such multiple orders, observing the procedural safeguards in the applicable review rule before taking corrective action and ensuring that future assessment orders do not create overlapping assessments under the same Act.

Container bond automation in ICES: automatic debiting on entry inwards and re credit on verified re export.
Implementation of an ICES module mandates registration of a continuity Container Bond (CB) for imported containers through Kolkata/Haldia ports, to be managed in the existing ICES Bond Module with prescribed bond rates by container ISO code. Bond debiting is automated on grant of Entry Inwards-system locates a valid bond, calculates the bond amount and debits it without separate request. For loaded containers CB is additional to TP/TR bonds; empty container details must be filed in the IGM. Re credit is effected on verified proof of re export and authorized approval from the Superintendent (Container Cell).

Territorial jurisdiction amendment: DGFT Hyderabad designated regional authority for Telangana, updating Foreign Trade Policy coverage.
Amendment revises the territorial jurisdiction entry for the Regional Office at Hyderabad, specifying the office address and contact details and designating its territorial jurisdiction as the State of Telangana, thereby updating Appendix 1A of the Foreign Trade Policy under powers conferred by paragraph 2.04.

Permissible investments in IFSC expanded to include IFSC listed securities and India/foreign company securities, subject to RBI and government conditions.
SEBI amends the IFSC Guidelines to allow portfolio managers, alternative investment funds and mutual funds operating in IFSC to invest in securities listed in IFSC, securities of companies incorporated in IFSC, and securities of companies incorporated in India or foreign jurisdictions, subject to conditions or guidelines from the Reserve Bank of India and Government of India; such investments into India must be made through the foreign portfolio investor route.

Licensed customs broker verification required before registration of entry documents; only broker or verified employees may handle clearance and payments.
Only licensed customs brokers may perform customs clearance and must be authorized by the importer/exporter; brokers may operate in CFSs only personally or via employees holding valid H or G cards, which customs officers must verify and record when admitting Bills of Entry or Shipping Bills. Brokers may not transfer licences, must invoice importers/exporters for clearance services, and receive payments directly. Customs Cargo Service Providers shall admit only broker employees with valid cards, invoice the importer/exporter or broker, and accept payments by electronic or bank instruments.

Withdrawal of bonded trucking authorization ends appointed provider's road transshipment authority for export cargo.
The Commissioner of Customs, Visakhapatnam, has withdrawn the prior designation of M/S T. T. Aviation Handling Services Pvt. Ltd. as the authorised Customs Cargo Service Provider for Bonded Trucking Operations facilitating road transshipment of export cargo from the Visakhapatnam Air Cargo Complex to other customs notified Air Cargo Complexes, effective immediately.