Cross-border charitable remittances: expedited approval for Indian charities to send aid to Nepal earthquake victims.
Applicants seeking authorization to apply charitable income outside India for assistance in Nepal must submit completed applications to the designated tax office for expedited processing, and provide prescribed documentary evidence including constitutional instruments, registration proof for charitable status, details of amounts and purpose of remittance, recent tax returns and accounts, assessment history, and particulars of any tax prosecutions or foreign contribution proceedings, together with contact information; a checklist is available on the department's website.

All Industry Rates of Duty Drawback: committee to set AIRs through stakeholder consultation and documented calculation methodology.
Constitution of a Committee to formulate All Industry Rates (AIRs) of Duty Drawback for 2015, tasked to consult stakeholders, examine quantitative data and deemed-imported materials, determine residuary AIRs, and develop calculation methodology reflecting Budget duty changes. The Committee, chaired and supported by the Joint Secretary (Drawback), shall conduct meetings, field visits, provide documented calculations and worksheets, and submit a report on the Terms of Reference to the Secretary, Department of Revenue by the prescribed deadline. Members receive TA/DA, sitting fees and departmental budget will meet committee expenses.

Export to SEZ entitlement: rebate and CENVAT refund remain available for DTA-to-SEZ clearances under existing rules.
Supply of goods from the Domestic Tariff Area to a Special Economic Zone constitutes export and licit DTA-to-SEZ clearances continue to be eligible for duty rebate under the Central Excise Rules and for refund of accumulated CENVAT credit under the CENVAT Credit Rules; SEZ Act provisions deem SEZs outside customs territory, have overriding effect, and SEZ Rules permit clearance under bond or as duty paid with claim of rebate on ARE-1.

Nodal officer appointment for restoration of registration certificates-new designate replaces transferred officer; stakeholders notified for implementation.
The circular modifies an earlier instruction by nominating Sh. Arvind Kumar, AVATO (Ward 11 & 13), as the nodal officer responsible for restoration of Registration Certificates for Zone II, replacing the transferred officer; copies are circulated to departmental leadership, zone-level officers, policy and IT units for publication and implementation.

Review powers under VAT law require specific review applications; objections must be disposed electronically to prevent procedural overlap.
Special Objection Hearing Authorities must pass objection orders arising from Annexure 2A/2B mismatches through the departmental computer system in the prescribed electronic format, including Form DVAT 40, and may modify assessment orders consequentially. Ward authorities may exercise review powers only when a dealer files the required review application in Form DVAT 38C within the prescribed time limit; dealers must withdraw any review application before filing an objection under Form DVAT 38 or an appeal.

Industrial license validity revised: initial term extended, with a further extension available for defence sector.
The initial validity period for Industrial Licenses in the Defence Sector is revised to seven years, with a further extension of up to three years available for both existing and future licences, altering the previous shorter initial term and cumulative extension framework to streamline grant and renewal procedures.

Paperless delivery orders enable online import cargo clearance with limited exceptions and stakeholder consultation required.
Implementation of a online delivery order system will replace manual hard copy delivery orders for import cargo at the air cargo complex; all importers, CHAs and trade must use the online facility, while limited exceptions (one-time importers, human remains, direct delivery) may avail hard copy delivery orders. Stakeholders are to report difficulties and submit comments for consideration.

Correction to circular references clarifies circular number and tax year for extension of online return filing period.
The department corrects prior references so that "Circular No.2 of 2014-15" is to be read as "Circular No.2 of 2015-16" and the year reference "2013-14" is to be read as "2014-15," limited to these textual amendments; all other contents of the referenced circular remain unchanged. Administrative circulation and website upload are instructed to ensure implementation and record-keeping.

Registration under DVAT and CST: provisional TIN issued online after PAN verification, pending physical verification.
Registration under DVAT and CST will be initiated online with PAN verification; on success a user ID is issued, the dealer files the application, pays fees and uploads documents, and a Registration Number/TIN and provisional Registration Certificate are generated immediately. Physical verification and documentary inspection by the ward VATO/VATI remain required; satisfactory verification leads to dispatch of a signed RC, while adverse reports prompt issuance of a show cause notice.

Filing deadline extension for VAT quarterly returns permits later submission while tax payment obligations remain unchanged; digital-signature filers exempt
Extension granted for filing fourth-quarter VAT returns in Forms DVAT-16, DVAT-17 and DVAT-48 to a new specified date; tax payment obligations remain unchanged and must be paid in the usual manner; dealers filing with a digital signature need not submit a hard copy of Form DVAT-56.

Monitoring of expired bonds and seized goods requires consolidated monthly reports and mandatory marking to disposal units.
Mandatory consolidation and monthly submission of lists by concerned AC/DCs and the Bond Section to the Disposal Section for seized, confiscated and bonded goods ripe for disposal; Orders in Original directing confiscation and any CFS hold instructions must be marked to the CFSs and to the Disposal Section to monitor and prevent long standing containers.

Foreign investment in pension sector permitted; lower-tier stakes via automatic route, higher stakes require government approval and PFRDA registration
Foreign investment in the pension sector is allowed up to a combined ceiling of forty-nine percent with an automatic route for lower-tier stakes and a government route for higher-tier stakes. Entities bringing foreign equity must obtain registration from the Pension Fund Regulatory and Development Authority and comply with the PFRDA Act and related rules. Investments that effect control or ownership transfer to non-resident entities require prior government approval in consultation with financial sector authorities, and the investee Indian pension fund company is responsible for ensuring compliance; ownership and control are as defined under FDI policy.

Treaty benefits for foreign institutional investors to be adjudicated promptly, with securities-related claims subject to expedited decision.
The Central Board of Direct Taxes instructs that claims by Foreign Institutional Investors for treaty benefits under relevant Double Taxation Avoidance Agreements in respect of income from securities must be decided expeditiously, with decisions to be taken within one month from the date the claim is filed, and the directive must be communicated to all concerned for strict compliance.

VAT system updates restrict item additions, enable return option corrections, require online composition applications and limit weekly refunds per dealer.
System upgrades remove the direct item add download; items must be added via amendment or DP 1. A front end tool permits correction of Part A/Part B selections on DVAT 17 returns. Online composition applications, including WC 01 and other designated forms, are now mandatory for applicants. Zonal nodal officer links allow updating tax period and type on dealer challans subject to CIN non use verification by the assessing authority. The system limits refund processing to one refund per dealer per week.

Recognition of third gender: banks must include a third gender option in account and KYC forms to ensure access.
Banks are directed to include a third gender option in all forms and applications prescribed by the Reserve Bank or the banks themselves, where any gender classification is envisaged, to implement the Supreme Court's recognition of transgender persons' right to self-identify.

Tax deduction at source exemption for corporations with income exempt under section 10(26BBB) affirmed under existing TDS circular.
Corporations covered by section 10(26BBB) that have unconditional income exemption and no statutory obligation to file income tax returns are entitled to the benefit of the prior administrative position in Circular No. 4/2002; accordingly, tax deduction at source need not be made on payments to such corporations.

Drawback authority for DTA-to-SEZ supplies rests with the Specified Officer, disclaimers shift sanction to the jurisdictional Commissioner.
The Specified Officer posted in the SEZ is the disbursing authority for drawback claims on supplies from DTA units to SEZ units or Developers, and Customs formations outside the SEZ shall not process such claims where entitlement exists. If the SEZ unit or Developer issues a disclaimer, the jurisdictional Commissioner of Customs over the DTA supplier will sanction the drawback and, in consultation with the Pay & Accounts Officer, authorize and issue drawback cheque books; brand rate fixation applications remain with the Commissioner of Customs having jurisdiction over the manufacturer.

Empanelment for valuation: additional chartered engineers named for second hand machinery examination at New Customs House.
Under the CBEC circular on valuation of old and used machinery, the Commissioner of Customs (Import) has empanelled additional Chartered Engineers and Inspection and Certification Agencies with immediate effect to carry out valuation and examination of imported second hand machinery at the New Customs House, and directs that the list be brought to the attention of importers, customs agents and trade members.

Duty credit transferability expanded allowing use against import, service tax and central excise liabilities under new trade policy.
Duty credit rewards under MEIS and SEIS are issued by DGFT and are freely transferable to debit customs duty on imports (subject to appendix 3A), service tax on procurements and central excise on domestic procurements; MEIS covers specified e commerce exports via designated courier terminals and mandatory intent declaration on shipping bills is being phased in. Advance Authorization is restricted to standardised norms, DFIAs are post export and transferable with basic customs duty exemption (fuel excluded), and EPCG obligations and installation certification rules have been rationalised. Verification, monitoring and validity of authorisations and scrips are emphasised.

Prescribed visiting hours for trade meetings set between 3 P.M. and 5 P.M.; prior appointments and agenda requested.
Prescribed visiting hours between 3 P.M. - 5 P.M. each working day are designated for meetings of non-officials and Members of Trade with officers at DGFT Headquarters; visitors may seek meetings with authorised officers during these hours but are encouraged to fix prior appointments and specify issues in advance to enable officer preparation and avoid unnecessary waiting. The arrangement applies only to DGFT Headquarters and regional authorities are advised to issue similar notices as per local convenience.