TDS credit processing: relaxed acceptance when claimed TDS closely matches reported data, otherwise verification required.
Administrative instructions for processing returns set that claimed TDS closely matching AS-26 data may be accepted without verification; zero matching generally requires verification except limited small claims for simple return types; claims with an invalid TAN must be disallowed; all other claims require verification before TDS credit is allowed.

Cenvat Credit misclassification: verify service classification and recover inadmissible credits to protect revenue.
Irregular availment of Cenvat Credit by hotel chains arises where recipients claim full credit by treating services from hotel management providers as Management Consultancy Services, though such inputs are more properly Business Auxiliary, Business Support or Franchise Services. Field formations must verify classifications, prevent or recover inadmissible credits, and ensure recipients discharge the burden of proof for correct availment; Commissioner, Service Tax-I, Mumbai to complete verification and report results.

Exemption from attaching subsidiary accounts where audited consolidated financial statements and prescribed subsidiary disclosures are provided.
A general exemption under Section 212(8) exempts holding companies from attaching subsidiary balance sheets where the board resolves consent, audited consolidated financial statements are presented in compliance with Accounting Standards and listing requirements, and specified aggregated disclosures for each subsidiary are included. The holding company must make subsidiary annual accounts available to shareholders on request, allow inspection at head offices, provide hard copies on demand, comply with regulatory filings, and disclose Indian rupee equivalents of foreign currency subsidiary figures using the year-end exchange rate.

Abeyance of SEZ rule provisions suspends certain duty provisions for sale of power to DTA pending further orders.
The Department of Commerce instructs that the operation of Rule 47(3)(a), (b), (d) and (e) of SEZ Rules, 2006 is kept in abeyance with effect from 6 September 2010 until further orders, modifying the last two lines of the earlier Instruction No.67 and notifying Development Commissioners accordingly.

Extension of filing deadline: DVAT 51 and original CST declaration forms allowed until the extended compliance date.
Extension of the filing deadline for Form DVAT 51 is authorised up to 31st March, 2011 for the first and second quarters of 2010-11, under rule 49A of the Delhi VAT Rules and relevant Central Sales Tax provisions. The order also extends, until 31st March, 2011, the time for furnishing the original portions of Declaration Forms C, E I, E II, F, I, J and H relating to 2010-11 for the same quarters under the Central Sales Tax (Delhi) Rules and the Central Sales Tax (Registration and Turnover) Rules.

Delisting of pre shipment inspection agencies renders listed entities ineligible to issue pre shipment inspection certificates under trade policy.
Delisting of specified pre shipment inspection and certification agencies from the Appendix listing of approved inspection bodies under the Handbook of Procedures Vol I (FTP 2009-2014) is effected by the Director General of Foreign Trade, removing named agencies from the list and rendering them ineligible to issue Pre Shipment Inspection Certificates due to non interest or non performance, thereby withdrawing their authorization to perform pre export inspections under the trade policy framework.

Pre-shipment inspection certificate suspension: certificates from specified agencies not accepted by customs and licensing authorities pending final decision.
Acceptance of Pre-shipment Inspection certificates issued by Intertek International Ltd. (Sierra Leone) and Worldwide Logistic, Survey and Inspection (WLSI) Group (Australia) is suspended; customs and licensing authorities are instructed not to accept certificates from these agencies until a final decision is taken.

Pesticide classification under tariff heading requires registration and import permit; provisional assessment allowed only temporarily.
Imports of pesticides, including insecticides, fungicides and related products, must be classified under the Pesticide Tariff Heading and are freely importable only when the importer holds a Registration/Import Permit under the Insecticides Act, 1968. Importers must produce the Registration/Import Permit to Customs; provisional assessment for actual users is permitted subject to producing the permit copy within two months of clearance, limited to a specified transitional period.

Interim customs procedure requires IGM/EGM filing, CFS selection, seal verification and controlled container movement at ICTT Vallarpadom.
Interim customs procedure requires IGM/EGM filing at Custom House, Cochin with seal numbers and empty-container details; shipping lines must indicate the importer's chosen CFS selection at least seventy-two hours before vessel entry or identify Cochin Port, with M/s IGTPL authorised to move unidentified consignments to Cochin Port under Customs approval. Arrival processing mandates approach to the Inspector (Preventive Officer) at ICTT for boarding and entry, verification of seals, payment of Light House dues, and prescribed treatment for tampered seals, transshipments, export loading authorisations, examinations, and continued container permit monitoring.

Customs interim procedure for vessel arrivals at ICTT mandates manifest filing, CFS designation, seal verification and transshipment controls.
Interim customs procedure at ICTT, Vallarpadom requires filing IGM/EGM at Custom House with container seal numbers; shipping lines must approach the Preventive Officer for boarding and entry, and Lighthouse dues must be paid. DTA import containers will be moved to importer chosen CFS within jurisdiction, failing which Cochin Port may be declared; tampered or missing seals on landing must be handed to Customs. Transshipment to ICDs by road or rail requires AC/DC permission and seal verification; export containers with LEO are presented at ICTT gate for seal and document verification and "Allowed for loading" by the Preventive Officer, while shipping bills without LEO remain subject to examination per CBEC/ICES rules.

Easy Exit Scheme extension: deadline extended, terms unchanged, scheme continued through end of April 2011.
The Easy Exit Scheme is extended for a further three months to 30 April 2011, with all terms of the earlier circular remaining the same; the extension continues the modalities, eligibility and compliance requirements originally prescribed and instructs corporate administrative and registration authorities to implement the scheme under Companies law procedures.

Food import safety compliance: new sampling and clearance procedures require FSSAI/PHO testing, labeling and shelf life verification.
High risk food consignments must be referred to authorised FSSAI representatives or Port Health Officers for testing and clearance only after receipt of test reports; perishable items follow expedited handling. For other foods, samples will be drawn from an importer's initial consecutive consignments and, if compliant, Customs will adopt random checks thereafter; a failed sample reinstates compulsory testing until consecutive consignments reestablish conformity. Customs must ensure labeling compliance and a minimum remaining shelf life of sixty percent at import. Where FSSAI/PHO are unavailable, Customs will use designated central or authorised laboratories for testing.

Audit frequency norms require mandatory audits for top-paying service taxpayers and risk-based selection to avoid duplication.
Service tax audit policy prescribes a graduated audit-frequency regime by annual service tax payments (including cash and Cenvat), with the highest payment band subject to mandatory audit annually preferably using CAAP. Non-mandatory taxpayers are selected for audit through a risk assessment process using a quantitative "risk parameter," and selection should avoid duplication with simultaneous detailed return scrutiny.

Export quota allocation for cotton yarn requires pro rata applications and strict documentary compliance before authorisations issue.
Export quota applications for cotton yarn must be emailed to DGFT and will be allocated on a pro rata basis with a per IEC cap equal to the greater of a fixed threshold or the applicant's 2009-10 exports; one application per IEC only. Allocated applicants must submit ANF 2D and documentary proof (export contract plus LC or FIRC evidencing required advance payment) to Regional Authorities for issuance of export authorisations. Failure to timely submit correct documents or to export allocated quantities will cause ineligibility, debarment and penal action under Section 11(2) of the Foreign Trade (D&R) Act.

Guidelines for import and supply of precious metal clarify Nominated Agencies' responsibilities and withdraw earlier circulars.
Guidelines for import and supply of precious metal by the Nominated Agencies set out responsibilities for sourcing, importing, and supplying precious metals, require coordination with customs and regional authorities, communicate procedures and compliance expectations to regional authorities, customs commissioners and the exporting community, and expressly withdraw specified earlier policy circulars to unify and clarify operational rules for nominated agency transactions.

Prohibition on import of specified alternative inputs bars tapioca starch, wheat gluten and certain sweeteners under AA/DFIA SIONs.
The DGFT prohibits import of Tapioca Starch and Wheat Gluten as alternative inputs against the biscuits SION and bars import of Lactose, Fructose, Maltose, Mannitol, Sodium Saccharin and artificial sweetening agents as alternative inputs against the biscuits and confectionery SIONs under Advance Authorisations and Duty Free Import Authorisations.

Income thresholds for tax case allocation increased to reduce taxpayer hardship; metro and mofussil assignment limits revised accordingly.
Instruction increases monetary limits for assigning income tax cases to ITOs and ACs/DCs, distinguishing corporate and non corporate returns and between metro and mofussil areas (metros: Ahmedabad, Bangalore, Chennai, Delhi, Kolkata, Hyderabad, Mumbai, Pune). The revised thresholds are intended to reduce taxpayer hardship from transfers across stations, reflect increased trade scale since the prior limits, supersede earlier instructions, and apply from the stated effective date.

Immediate initiation of prosecution allowed in national security, undisclosed foreign asset and major fraud tax cases before appeal disposal.
Immediate initiation of prosecution proceedings is authorised after completion of assessment/reassessment without waiting for disposal of appeals or penalties in cases linked to anti national or terrorist activity or corruption; where undisclosed foreign assets or foreign bank accounts are detected; involving major frauds, scams or misappropriation of government funds or public property; and in any other case where the Commissioner considers immediate prosecution fit.

Cargo transfer for pre-sorted international transhipments permitted ramp-to-ramp under preventive supervision and CTM compliance.
Where international transhipment involves pre-sorted containers whose cargo does not require segregation, ramp to ramp or tail to tail transfer may be effected without routing goods through cargo warehouses, provided such transfers occur under preventive supervision, payment of MOT, and compliance with the Cargo Transfer Manifest (CTM) procedure; non pre-sorted containers must follow existing transhipment rules.

TRQ allocation for natural rubber requires applicants to obtain import authorisation with ANF form from regional authorities by specified deadline.
Allocation of a Tariff Rate Quota of 40,000 MT for import of natural rubber was made to 31 applicants as listed in an annexure. Allocated applicants must approach their respective Regional Authorities with ANF 2B and applicable fees to obtain Import Authorisations corresponding to their allocations; Regional Authorities will scrutinize and issue authorisations and complete the exercise by the prescribed deadline.