Provisional attachment procedures tightened: appraisal reports must identify assets and forward seized materials to assist assessments.
Appraisal Reports must annex photocopies of core documents indicating concealment and admissions, proof of allowed inspection, and list assets proposed for provisional attachment u/s 281B and cases for proceedings u/s 153C. A separate letter must forward all post-search materials (search-team reports, post-search enquiry folder, statements, electronic device printouts, warrants, prohibitory orders, bank statements). Where other-law infractions are found, the processing ADIT/DDIT (Inv) must notify relevant authorities within fifteen days. ADIT/DDIT (Inv) will prepare and send a draft questionnaire to the Assessing Officer within fifteen days for core cases under 153A/153C.

Search and seizure assessment procedures require prompt independent enquiries and timed issuance of questionnaires to ensure thorough investigations.
Procedural measures require Investigation Directorates to forward draft questionnaires which Assessing Officers, in consultation with Jt./Addl. CIT(C), must issue or modify within 15 days with reasons; AOs must conduct prompt enquiries from independent sources based on seized material, not await assessees' replies or returns, record actions in MIS reports, follow prescribed timeframes set by CCs/DGs, and produce speaking assessment orders that incorporate submissions and state reasons for non acceptance.

Suspense clearance limits revised to expand AO and DO authority, reducing backlog and permitting timely accounting of collections.
The Directorate centrally raises officer clearance thresholds to address backlog caused by very low decentralised limits: Assessing Officers will clear intermediate sized suspense challans, Designated Officers will clear larger claims, and smaller amounts will require no clearance; field centres must notify RCC/Computer Centre users to enable timely accounting of collections.

Advance income tax collection arrangements expanded to designated bank branches to ease taxpayer payments and reduce queues.
Permits deposit of advance income tax at the Reserve Bank and a distributed network of designated bank branches in Mumbai and Navi Mumbai; taxpayers are advised to use these authorised computerised branches of public and private banks to deposit tax dues in advance and avoid congestion at central counters.

Access to OLTAS data: dedicated DGIT accounts permit jurisdictional queries with PDC/BCP login and replicated passwords.
Distinct centrally created user accounts permit DGIT(Inv.) and DGIT(Intelligence) to access OLTAS data for their jurisdictions. Users must login at the PDC URL, change the initial password at first login, and may use the same credentials at the BCP after overnight replication. The instruction prescribes query fields (CIN, PAN/TAN, date range, amount range), result navigation, and export to Excel with version limits. Password changes occur only at PDC; lost passwords are reset on written request signed by the DGIT to DIT(Systems)-II, and passwords must be kept confidential and changed frequently.

OLTAS data access granted to designated intelligence directors via secure user accounts with query, export and password-reset procedures.
Controlled OLTAS access is provided to designated Director General intelligence accounts permitting jurisdictional and multiple RCC data access; the same credentials also access ITS. Users must log into the specified secure URL, change the initial password, use TAS OLTAS 31 to run queries by CIN/PAN/TAN, date and amount ranges, scroll results and save data to Excel. Password reset requires a signed written request from the Director General to the systems office, which will issue a system-generated password; frequent password changes and confidentiality are mandated.

PAN requirement for insurance products: insurers must collect PAN for high-premium policies and confirm compliance.
Mandates collection of PAN from purchasers of life insurance products where the contracted annual premium per policy exceeds the high-premium threshold, requiring insurers to obtain and record PAN for such policies with immediate effect and to confirm compliance to the Authority by the prescribed deadline.

Withdrawal of administrative instruction curtails reliance on an outdated tax ruling that enabled offshore profit shifting avoidance.
The Central Board of Direct Taxes withdraws Instruction No. 1829 because it has been misapplied beyond its original consortium-based turnkey power project context; taxpayers have restructured and split contracts, loaded profits into offshore supply components, and resisted apportionment by reference to functions, risks and assets, so the instruction is withdrawn with immediate effect while preserving the Department's ability to argue in appeals that the instruction did not apply to particular facts.

OLTAS data export now enables saving challan query results to Excel for MIS and reporting purposes.
The Directorate implemented a Save data to Excel button on the OLTAS 31 (PAN based collection) challan detail screen, enabling export of all records returned by a PAN/TAN query as an Excel file for MIS uses and for provision of challan data to supervisory or investigative units. Users access it by logging into the ITD application, navigating to TAS => challan/refund details, selecting OLTAS 31, opening the challan detail view, running the query, and pressing the save button; a support contact is provided for difficulties.

Nodal coordination for tax reliefs ensures CBDT consent governs income tax concessions in insolvency rehabilitation proceedings.
The DGIT (Admn.) is the nodal agency to represent the revenue before industrial reconstruction authorities on requests for income tax relief; it must assess each case on merits, obtain CBDT approval before consenting to relief, communicate decisions binding on assessing officers, gather incomplete information for CBDT consideration, and pursue appeals where the reconstruction authority disagrees with CBDT, while regional chief commissioners defend cases in other high courts.

Deduction under section 80-IB(10) available annually for profits from partial completion, subject to completion timeframe.
Deduction under section 80-IB(10) for developers of housing projects may be claimed year to year where profit arises from partial completion; entitlement depends on commencement, approval and completion within the statutory timeframe, and deductions previously allowed must be withdrawn if the completion condition is not ultimately satisfied.

Review of Search Assessments: central commissioners to review core search assessments annually to ensure timely scrutiny and completion.
The Board directs the Commissioner of Income Tax (Central) to conduct annual reviews concentrated on Core Search Assessments-those arising from search or post-search investigations where substantial concealment was detected-and to select additional matters from the same search group if completed assessments are fewer than the required number so that the yearly review quota is met; reviews should be scheduled within the same financial year, with late-year completions carried into the next year's early quarter.

Tax deduction on remittances requires electronic Form 15CA/15CB filing with accountant certificate before payments to non-residents.
Payors must electronically file an undertaking (Form 15CA) and obtain an accountant's certificate (Form 15CB) to determine tax withholding on remittances to non-residents. The accountant must be a chartered accountant or equivalent auditor. The undertaking is uploaded, printed with a system acknowledgement, signed by an authorised signatory, and submitted in duplicate with the accountant's certificate to the authorised dealer, who forwards copies to the assessing officer. If an assessing officer's certificate specifying deduction exists, the accountant's certificate is not required but the undertaking and AO certificate must be submitted.

Taxability of salary arrears: unpaid instalment not taxable in the earlier year if not paid or allowed by year-end.
The unpaid second instalment of salary arrears from implementation of Sixth Pay Commission recommendations cannot be taxed in the assessment year corresponding to the financial year in which the arrears were not paid or allowed by the year end, because arrears of salary are chargeable to tax in the previous year in which they are paid or allowed under the payment or allowance principle.

Form 15-G acceptance from nominees allows exemption from TDS on Senior Citizens Savings Scheme interest after depositor's death.
Nominees of Senior Citizens Savings Scheme depositors may present a Form 15-G at the time of payment after the depositor's death to claim exemption from TDS on interest; banks must ensure designated branches accept the declaration in accordance with CBDT guidance.

Mandatory electronic filing required for companies and audit-liable firms; returns processed centrally and attachments not accepted.
Electronic filing is mandatory for companies (except those exempt under charitable provisions) and for firms liable to audit; other taxpayers may choose the mode. Returns (except specified Form ITR-7) must not be accompanied by attachments or annexures; taxpayers must retain supporting documents and produce them on demand. Electronically filed returns under digital signature or filed by an intermediary using digital signature require no Form ITR-V; otherwise a bar-coded Form ITR-V must be mailed to the Centralised Processing Centre within thirty days. Pre-paid tax credit depends on UTN/CIN matching with departmental records.

TDS/TCS payment and reporting: claims allowed only where payment, reporting and UTN matching requirements are met.
The Board redesigns the TDS and TCS payment and information reporting system so that credit for TDS/TCS is allowed only if the deductor/collector has deposited the amount, has electronically furnished deductee particulars to the TIN with an income tax challan in Form 17, and the assessee's claim matches the deductor's reported information; each successful remittance and upload is assigned a Unique Transaction Number (UTN) to be quoted on certificates and used for reconciliation.

TDS on commission: enforcement of collection suspended pending Board clarification; deducted-but-undeposited sums must be remitted immediately.
TDS under section 194-H on commission payments by MTNL/BSNL to PCO owners and franchisees: demands for alleged non-deduction prior to 1/6/2007 are not to be enforced pending Board resolution, while sums actually deducted but not deposited owing to incorrect interpretation of prior guidance must be deposited immediately to government accounts.

Enhanced depreciation on commercial vehicles extended; qualifying acquisitions put to use before October eligible for enhanced depreciation benefit.
Commercial vehicles acquired on or after 1 January 2009 and put to use before 1 October 2009 qualify for enhanced depreciation; the notification substituted the earlier cut off of 1 April 2009 with 1 October 2009 to extend the period for claiming the enhanced allowance.

Source-based taxation and anti-abuse rules permit source-state taxation and cap withholding on dividends, interest and royalties.
Revised bilateral agreement introduces anti-abuse provisions and permits source-based taxation of capital gains on alienation of shares; limits treaty benefits to genuine residents; allows source-state taxation of business profits where a permanent establishment exists; taxes construction projects continuing 270 days or more and services continuing more than 183 days in any 12 month period; leaves shipping and aircraft profits taxable in the resident state; and sets maximum source-state withholding limits on dividends (with a reduced rate when the beneficial owner holds at least a 10% equity interest) and on interest and royalties.