Agri Infrastructure Incentive Scrip compliance: non-compliant applications must be promptly corrected or will be summarily rejected.
Exporters with deficient applications for the Agri Infrastructure Incentive Scrip must rectify identified deficiencies by the specified final date; failure to do so will result in summary rejection of the applications and no further correspondence will be entertained.

Audit exemption for dealers exclusively in exempted goods may permit dropping audits with zonal commissioner approval.
Dealers engaged exclusively in exempted/tax free items may not be taken up for audit and, if a notice has been issued, such cases may be dropped from audit proceedings with the approval of the concerned Zonal Joint/Addl. Commissioner, pursuant to departmental directive issued with the Commissioner's approval.

Constitution of Delhi Trade Board establishes multi sector membership and mandate to advise government and enhance trade compliance.
Constitution of a Delhi Trade Board establishes an advisory body with specified official members and nominated trade representatives, chaired by the Principal Secretary (Finance) with the Commissioner (VAT) as Member Secretary. The Board's mandate is to maintain continuous dialogue with trade and small industry, communicate industry problems to government, propose plans to stimulate trade, recommend measures to increase tax revenue and plug revenue leakage, coordinate authorities on trade issues, assess municipal and master plan impacts on commerce, and form sub committees for specific activities.

Excise duty classification: sedan cars meeting SUV technical criteria but known in trade as sedans attract large segment car duty.
The document clarifies that where a motor vehicle meets the notification's technical criteria for an SUV but is not popularly or commercially known as an SUV in trade parlance, it should be assessed under the excise duty rate applicable to large segment cars; specified sedan models satisfying the measurements are therefore to be treated as sedans for duty classification, and implementation issues should be reported to the Board.

Customs area declaration expands an ICD with an added covered area under Customs Act authority to handle import export cargo.
Declaration of an additional covered area of the Indev Logistics ICD as a CUSTOMS AREA under the Customs Act for the handling of import and export cargo. The extension (north west side) is delineated by adjacent plots and existing ICD facilities-north: balance plot in B 7; west: plots A 11 and A 12; south: existing ICD yard; east: existing bonded warehouse-and becomes effective on the specified effective date.

Authorized Economic Operator programme expands supply chain security requirements and grants reduced guarantees and inspection benefits for trade operators.
The AEO programme permits Indian legal entities in the international supply chain that demonstrate sustained customs compliance, financial solvency and prescribed cargo, premises, conveyance, personnel and business partner security measures to apply for certification; complete applications are validated through pre certification audits and on site verification, decided ordinarily within 90 days, and certified AEOs receive category specific facilitation such as reduced bank guarantees (max 5%), lowered examination rates, transit/transhipment concessions, expedited approvals and extended license validity, subject to ongoing review, suspension, revocation and appeal procedures.

Demarcated storage requirements: CCSPs must provide separate fumigation and post fumigation facilities to prevent cross contamination immediately.
Under HCCAR 2009, Regulation 6(1) requires CCSPs/custodians to demarcate separate storage areas by nature of goods or other criteria. The Board directs all CCSPs/custodians to provide separate, dedicated fumigation and post fumigation storage enclosures so Plant Quarantine Authorities can perform necessary checks on imports and exports. Commissioners of Customs must ensure immediate compliance and submit a compliance report by the deadline; any difficulties should be reported to the Board.

Reporting obligations for CIT(DR): monthly Settlement Commission reports with acceptability comments and recommended remedial action.
Mandates a recurring reporting obligation on CIT(DR)s for Settlement Commission cases: on receipt of orders they must report admission status, additional income offered and determined, main issues raised, whether the CIT(DR)'s submissions were considered, and provide acceptability comments with recommended remedial measures, including possible writ petitions; reports must follow the prescribed monthly Annexure format and be submitted to the Board by the 5th of each month, with non-compliance to be viewed seriously.

Extension of tax return filing due date for taxpayers in disaster-affected area, providing administrative relief and compliance adjustment.
The Central Board of Direct Taxes ordered an administrative extension of the due-date for filing income-tax returns for assessees residing or assessed in the disaster-affected State of Uttarakhand, directing that returns required by the original deadline be accepted on or before the extended deadline as relief for the natural calamity and instructing departmental and professional channels to publicize and implement the adjustment.

Vigilance complaint procedure establishes verification, investigation and disposal timelines to process allegations and enable disciplinary action.
Complaints alleging corruption, malpractice or misconduct must be examined by senior officers under CVC guidelines; anonymous or pseudonymous complaints require prima facie verification before administrative action, while complaints with complainant particulars should be verified and treated as pseudonymous if the complainant cannot be contacted. Verifiable complaints trigger comments from concerned functionaries via supervising officers, possible hearings of complainants, and investigation/enquiry; a prima facie case leads to disciplinary or criminal proceedings with competent authority approval. VATO (Vig.) maintains a complaints register and ensures prompt action.

Reporting of unhedged foreign currency exposures: authorised dealer banks must file quarterly returns via XBRL under FEMA directions.
Authorised Dealer Category I banks must submit a prescribed quarterly statement of corporates' foreign currency exposures and hedges based on bank books in a revised format, filed online only through the Extensible Business Reporting Language (XBRL) system; directions are issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Line of Credit conditions require majority India-sourced supplies, specified shipment and disbursement timelines and regulatory compliance.
The Exim Bank Line of Credit for the Senegal Fisheries Development Project finances eligible exports under India's Foreign Trade Policy and requires that at least 75 percent of the contract price be supplied from India with up to 25 percent procured externally. The Credit Agreement fixes separate windows for opening Letters of Credit and disbursements for project exports and for supply contracts. Shipments must be declared on GR/SDF forms; agency commission is not payable under the LOC though exporters may use own resources or EEFC balances; AD Category I banks must ensure compliance and inform exporters.

Mandatory e-filing for taxpayers above the income threshold; special paper filing counters provided for salaried taxpayers below threshold.
The CBDT requires electronic filing of returns for taxpayers above the income threshold and discontinues the prior paper filing exemption for salaried employees below that threshold; digital signature is not mandatory and e filers may verify returns by submitting signed ITR V acknowledgements to the Central Processing Centre. Temporary Special Return Receipt Counters at Civic Centre, New Delhi, will accept paper returns only from salaried taxpayers below the filing threshold and will provide auxiliary services and dedicated assistance for senior citizens and persons with disabilities.

Work allocation before ITAT: specified categories and high-value appeals assigned to CIT(DRs); CCIT may reassign as needed.
Work allocation before the ITAT designates that CIT(DR) shall argue search and block assessment appeals, Special Bench/Third Member Bench appeals, revision appeals, DRP matters, appeals challenging CIT orders on charitable registration/exemption, and assessment or penalty/interest appeals exceeding prescribed city-specific monetary thresholds; Sr. DRs handle other appeals. CIT(DR) may delegate limited cases to Sr. DRs with CCIT intimation, CCIT may reassign for administrative reasons, and both cadres must file monthly performance reports in the prescribed proforma.

Import of gold requirements: nominated importers must allocate portions for export and retain bonded stock before further imports are allowed.
Nominated banks and agencies importing gold must allocate a minimum portion of each import lot exclusively for export, link such imports to exporter financing, and restrict domestic distribution to jewellery businesses and bullion dealers; the same portion must be retained in customs bonded warehouses. Fresh imports are permitted only after a specified share of bonded stock has been exported; the 20/80 principle applies to all import schemes and prior consignment and LC restrictions are withdrawn. SEZs and EoUs may import solely for exports; AD Category I banks are responsible for monitoring compliance under FEMA.

Realisation and repatriation period for export proceeds temporarily shortened; SEZ and overseas warehouse rules remain unchanged.
The time allowed for realisation and repatriation of the full export value of goods or software exported is to be reckoned as nine months from the date of export for exports from April 1, 2013 to September 30, 2013. Provisions for units in Special Economic Zones and exports to warehouses outside India remain unchanged. Category I Authorised Dealer banks must inform constituents. Directions issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Standard Unit Quantity Code: mandate to declare the prescribed UQC in import/export declarations to ensure data quality.
The Customs Tariff Act prescribes a single Standard Unit Quantity Code for each tariff item and Customs formations must ensure the correct prescribed UQC is entered in Bills of Entry and Shipping Bills. The Directorate of Valuation will monitor correct UQC usage and DG (System) will modify software to mandate proper UQC declaration; implementation difficulties should be reported to the Board.

Personal hearing under FTP para 2.49.2 granted monthly; exporters and importers may apply with prescribed supporting documents.
Personal Hearing under the Foreign Trade Policy is available to exporters/importers aggrieved after review (excluding adjudication orders). Requests must be addressed to DGFT with the header "Request for PH before DG under Para 2.49.2 of FTP." Hearings are scheduled at Udyog Bhawan on the second Tuesday of each month (3:00-4:00 PM) or the next Tuesday if that day is not a working day. The covering page must list applicant name and IEC, contact details, representative's name and designation, subject and justification for reconsideration, date/file number of the decision, review date by PRC/competent authority, reason for rejection, preferred PH date, and count of indexed, paginated enclosures.

Weighted deduction for skill development enables eligible manufacturers to claim enhanced tax deduction for notified projects under Section 35CCD.
A statutory incentive permits a weighted deduction of 150% of qualifying expenditure on notified skill development projects for computation of business income. Eligibility is confined to manufacturers (excluding alcoholic spirits and tobacco) and specified service providers; projects must be in separate training facilities affiliated to recognised vocational training authorities. A nodal agency will scrutinize applications and recommend projects for notification. Only expenses wholly and exclusively for the notified project, excluding land or building costs and reimbursable amounts, qualify; separate audited books for the project are required.

Line of Credit conditions require majority Indian supply, GR/SDF export declarations and FEMA compliance by exporters and banks.
Exim Bank's Line of Credit to Ghana finances eligible exports for a sugar-plant project; at least 75 percent of contract value must be supplied from India while up to 25 percent may be procured abroad. The LOC is effective from June 27, 2013 with prescribed last dates for opening LCs and disbursement tied to contract completion or a fixed period from execution. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may use own funds or EEFC balances for commission remittance after full realization, subject to prevailing rules. Directions issued under FEMA sections 10(4) and 11(1).