Extension of return-filing deadline prompts opening of special counters to accept returns including weekend days.
The CBDT directed the opening of special counters to accept income-tax returns during the extended filing period following an order under section 119, including weekend days, and required responsible IT and data units to publicize and upload the notice on departmental websites and portals to facilitate taxpayer compliance.

Extension of due date for filing income tax returns under administrative order, altering the compliance deadline and directing publicity.
The Central Board of Direct Taxes, exercising its statutory administrative power, extended the due date for filing returns of income from the original deadline to a later date by an order under its authority, and directed departmental divisions and systems to publicise the extension via the departmental website and circulate the instruction to relevant tax administration offices, professional bodies and representative organisations to ensure stakeholder awareness.

Non-filer compliance urged through data-matching and monitoring, prompting disclosure and potential administrative follow-up.
The Income-tax Department issued targeted letters to identified non-filers urging disclosure of true income and payment of due taxes following a data-matching exercise; a compliance management cell monitors filings and payments and provides data through an online monitoring system to jurisdictional assessing authorities for verification and potential issuance of notices.

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.

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.

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.

Caveat filing ensures departmental notice and prompt counter-affidavit processing for SLPs filed by taxpayers in the Supreme Court.
The procedure requires the CIT to decide on filing a caveat after a High Court order, submit a reasoned proposal to the Legal & Research Directorate, transmit vakalatnama to obtain SLP records, furnish para-wise comments to DIT(L&R), and follow a coordinated drafting, vetting and signing process for the counter affidavit through AoR/CAS, with monitoring of the Supreme Court cause-list and adherence to prescribed timelines and reporting responsibilities.

Deduction under section 10A/10B clarifies export-profit deduction and carry forward rules for export-oriented units.
Deduction under Section 10A/10B allows export-derived profits of eligible undertakings to be deducted from the assessee's total income for ten consecutive assessment years beginning with production, after computation of income under the Chapter IV heads and aggregation under Chapter VI. Aggregation and set-off rules (sections 70 and 71) apply before the deduction; losses of eligible units for assessment year 2001-02 and later qualify for carry forward and set off under the Act. Amendments effective from 1-4-2001 permit carry forward of business losses and unabsorbed depreciation for SEZ and 100% EOU units.

Interest entitlement when taxpayer not at fault: departmental errors require payment of interest unless taxpayer caused delay.
Interest under the tax interest provisions must be paid where delay in refund or adjustment is due to departmental error rather than the assessee. Revenue lapses-such as incorrect uploading of past arrears or failure to follow adjustment procedures-are not attributable to the taxpayer. Assessing Officers may deny interest only if the delay is the taxpayer's fault, and any such denial must be recorded in writing; officers are to comply strictly with this directive.

Investigation division allocation centralises policy, operations and enforcement functions across specialised branches to combat tax evasion.
Revised allocation reorganises the Investigation Division into specialised branches assigning policy, operational and coordination functions: Investigation-I handles overall policy, surveys, foreign asset cases, inter-agency and intra-CBDT coordination, section 269SS matters and orders under section 119; Investigation-II manages search and seizure operations, MIS, administrative matters and IT/cyber-forensic systems; Investigation-III oversees rewards, settlements and monitoring of senior investigative directives; Investigation-IV manages information exchange, AML/CFT, PEP/HNI monitoring and data management; Investigation-V handles election coordination, penalties, prosecution, security and special operational units.

Section 245 procedure: refunds adjusted against past arrears must be reprocessed with notice, reply and AO order.
Cases where the Centralised Processing Centre processed returns and refunds were fully or partly adjusted against past arrears without following the statutory two stage adjustment procedure must be transferred to Assessing Officers. Assessing Officers shall issue notices to assessees, allow responses, and after considering replies pass orders under the statutory adjustment procedure permitting or disallowing refund adjustments; the Board will fix a timetable for completing this process.

TDS credit: Assessing Officer must grant credit when the deductor has deposited the tax, after verification.
Assessing Officers must grant TDS credit when an assessee produces a TDS certificate and the AO verifies that the deductor has deposited the tax to the Government account; the AO may consult the relevant TDS AO and, if necessary, issue a notice to the deductor to compel filing of a correction statement as per procedure.

Uncommunicated intimation under section 143(1) void unless communicated; revenue must prove service and reassessment cannot proceed.
Uncommunicated intimations under section 143(1) for returns processed before 31 March 2010 are to be considered invalid where there was no dispatch or communication to the assessee; the revenue must prove that any such intimation was sent and served. Assessing Officers must distinguish fraudulent claims from technical rejections not communicated to the assessee, and must undertake an expeditious exercise to identify and regularise pre-31 March 2010 intimations, applying these principles when disposing of rectification applications and in recovery or set-off proceedings.

Rectification under section 154: standardized online receipt, registration and timely disposal to ensure transparent rectification processing.
All rectification applications must be acknowledged on receipt, entered the Online Rectification Register, and processed through ITD applications. Offices with ASK or ASK software shall issue system-generated acknowledgement numbers and transmit them to the Assessing Officer; where ASK is unavailable, the receiving Assessing Officer must diarize and acknowledge applications immediately. Disposal requires issuance of a speaking order, tracking in ASK when relevant, adherence to statutory and Charter timeframes, and prompt communication of the order to the taxpayer. For e-filed matters, the Central Processing Centre will act or transfer cases to Assessing Officers and ensure entries and disposal within prescribed timelines.

Cadre restructuring corrigendum: corrected officer names for Sub committee on restructuring of directorates, formalizing implementation process.
Correction to the cadre restructuring implementation: a corrigendum amends Paragraph 4 of the prior office order by rectifying the names of two officers to Smt. Lekha Kumar (87001) and Ms Suniti Srivastava (89012), issued by the HRD Directorate with approval of the competent authority and circulated to the officers and web manager for upload.

Cadre restructuring implementation convenes committees to define terms of reference, plan rollout, and align administrative revenue strategies.
Implementation of the Cadre Restructuring will be advanced via a convened meeting of Cadre Controlling Authorities, Core Committee members and Sub Committee members to familiarise participants with the proposals, define the terms of reference and responsibilities, present the implementation plan, discuss project issues and timelines, and review strategies to align administrative actions with revenue objectives.

Cadre restructuring expands assessment capacity and regrades senior tax posts to strengthen tax administration and advocacy.
The Cadre Restructuring creates 20,751 additional posts, increases Assessment Units by 1,080, and adds one Assessing Officer per Range, while establishing 114 Special Ranges and reserves for deployment. Senior posts are re graded into Apex and HAG+ scales with re designations; Directorates will be reorganised functionally and merged cadres instituted (except EDP). Appellate and advocacy capacity is expanded with dedicated CIT(Appeals) posts and litigation support; specialist and support cadres (EDP, OL, PS, AO, ITO) are substantially augmented. Implementation is to be phased under CBDT committees with regional implementation structures and standardized data collection.

Infrastructure requirements for cadre restructuring to assess gaps and recommend interim and long term office arrangements.
A Sub-committee on Infrastructure Requirements is constituted to assess existing infrastructure and gaps arising from the creation of additional posts and units, recommend interim and long term arrangements aligned with location and phasing of posts and offices, identify supporting office infrastructure, and prepare an implementation plan with schedule and financial implications. The Sub-committee may form Working Groups, coordinate with CCIT CCA/DGIT regions, obtain stakeholder inputs, co opt specialists, use electronic communications, and will be supported by the Directorate of HRD as its Secretariat. Interim and periodic reports must be submitted to the Core Committee for submission to the Board.