Cadre restructuring: Sub-committee formed to revise IRS recruitment rules and deliver time bound recommendations.
A Sub-committee is constituted to revise and consolidate IRS Recruitment Rules to align with Cadre Restructuring, recommend rules for new scales/posts, assist in expediting amendments, create Working Groups and co-opt members as needed, coordinate with DGIT/CCIT CCA and implementation committees, submit an interim methodology report within two weeks and complete its work within three months, with the Directorate of HRD at New Delhi acting as Secretariat to provide coordination, data and specialist inputs.

Cadre restructuring: Sub committee to revise Recruitment Rules for Group B/C, examine post mergers, and report within set timeframe.
A Sub committee is constituted to implement Cadre Restructuring by reviewing and recommending amendments to Recruitment Rules for Group B and C cadres, including examination of post mergers and promotion channel changes, addressing regional recruitment/promotion problems, forming Working Groups, co opting specialists, and submitting an Interim Report within two weeks and a final report within a three month timeframe through the Core Committee to the Board.

Cadre restructuring implementation: Sub-committee established to manage Group B/C recruitment, training and vacancy filling, reporting to Core Committee.
A Sub-committee is constituted to implement Cadre Restructuring for the Income-tax Department, tasked with overseeing direct recruitment to Group B and C posts, preparing and implementing a training plan for new recruits in consultation with training institutions, and recommending methodology and timeframes for filling promotion-quota vacancies. The Chairman may form Working Groups, co-opt members, coordinate with CCIT CCA/DGIT regions and stakeholders, and conduct primary communications electronically. The Sub-committee must submit an interim report within two weeks, complete work within three months, and submit reports to the Core Committee; the Directorate of HRD will provide secretariat and support.

Cadre restructuring implementation directs formation of Sub committee to restructure directorates and recommend staffing and seniority changes.
A Sub committee on Restructuring of Directorates is constituted to implement cadre restructuring by recommending establishment of new directorates, allocation of posts and manpower, and inter se seniority arrangements after cadre mergers. Chaired by a senior officer with Addl DIT HRD as Member Secretary, the Sub committee may form Working Groups, obtain inputs from DGsIT and stakeholders, coordinate with CCIT/CCA Implementation Committees, and use electronic means for communication. It must submit an interim methodology report within two weeks, provide periodic status reports, and complete its work within three months, with HRD Directorate acting as Secretariat.

Cadre restructuring DPCs: sub committee established to expedite promotions, vacancy analysis and time bound reporting and clearances.
A Sub committee on Departmental Promotion Committees (DPCs) is constituted to implement cadre restructuring, with specified chair, members and a DDIT HRD Member Secretary. Its responsibilities include ensuring early DPCs, vacancy analysis, panel preparation, obtaining clearances, completion of ACRs/APARs, scheduling and follow up of DPC dates, and coordination with CCIT CCAs. The Chairman may form Working Groups for specific grade promotions, co opt members, and use electronic communications. Directorate of HRD, New Delhi will serve as Secretariat. The Sub committee must submit an interim report within two weeks and complete its work within three months, reporting via the Core Committee to the Board.

Cadre Restructuring: Sub-committee to recommend jurisdiction and deployment of posts and deliver time-bound reports.
Sub-committee No.1 on Jurisdiction and Deployment of Posts shall recommend office locations, jurisdictional boundaries and deployment of additional posts to balance operational requirements, minimise displacement, maximise taxpayer and staff convenience, and consider revenue potential; it may form Working Groups, coordinate with CCIT CCA/DGIT and stakeholders, prepare an Interim Report within two weeks on methodology and timetable, submit periodic status reports, and complete its work within the prescribed three month timeframe with Directorate of HRD functioning as Secretariat.

Designation of Central Public Information Officers establishes named CPIOs and first appellate authorities for HRD divisions, effective immediately.
Designation of Central Public Information Officers and First Appellate Authority is effected for the Directorate of Income Tax (Human Resource Development), superseding prior orders. Specific officers are named as CPIOs with corresponding first appellate authorities for each division (Cadre Management; Performance Management and Administration; Training & Capacity Building). The designations are effective immediately and continue until further orders, establishing the internal points for handling information requests and first level RTI appeals.

Brokerage payment rules: no TDS on broker fees and mandated settlement and reimbursement procedures for relief and savings bonds subscriptions.
The circular mandates broker enrolment on business letterhead with code allocation by agency banks, assigns agency banks responsibility for appointed sub-agents and permits delisting of dormant brokers after notice. It prescribes a flat brokerage payable to registered brokers for Bond Ledger Account investments, disallows brokerage when the broker is an investor, and states that no tax is to be deducted at source on such brokerage. Agency banks must promptly settle brokerage claims and may use ECS for monthly payments; reimbursement is centrally processed with interim and final settlement tied to reporting.

Nomination for Relief/Savings Bonds: appointing competent nominees secures entitlement and payment transmission on investor death.
Nomination for Relief and Savings Bonds permits a sole holder or all joint holders to appoint one or more competent persons to receive the bond and payments on the holder(s)' death, subject to making the nomination before maturity; surviving nominees succeed if others die. Nominations may be varied or cancelled by fresh nomination and notice to the designated branch; minors may have a non minor appointed to receive proceeds; separate nominations may be made per Bond Ledger Account; agency banks must acknowledge nominations; nominations are barred where the BLA is held by an adult for a minor or held in a fiduciary capacity; a nomination cancels upon registered substitution/cancellation or transfer of the certificate.

Contract R&D service characterization: factors determining whether development centres bear insignificant risk and TNMM applicability.
Guidance identifies contract R&D service providers with insignificant risk by reference to whether the foreign principal performs economically significant functions (including conceptualization, design and strategic direction), provides funds and economically significant assets and remunerates the Indian centre, actually controls and supervises core activities, and whether the Indian centre lacks ownership rights and does not assume economically significant realized risks; it also presumes a rebuttable absence of risk control where the principal is in a widely perceived low or no tax jurisdiction and directs revenue officers to decide based on conduct and totality of facts while selecting the most appropriate transfer pricing method.

Profit Split Method guidance withdrawn after guidance implied method hierarchy, circular revoked with immediate effect
The issuing authority withdraws a prior circular on the application of the Profit Split Method because it appeared to create a hierarchy among transfer pricing methods and to suggest preference for the Profit Split Method in cases involving unique intangibles or multiple interrelated international transactions; the circular is withdrawn with immediate effect and stakeholders are to be informed.

Notification requirement for exemption under Section 10(46): standardized application and filing process with prescribed format and enclosures.
Section 10(46) exemption covers income of specified public-regulatory or administrative entities not engaged in commercial activity and requires Central Government notification in the Official Gazette. Applicants must file a standardized application with the jurisdictional Commissioner/Director of Income-tax and send a copy with acknowledgement to the Under Secretary (ITA 1), CBDT, attaching prescribed evidence of establishment, objects, activities, revenue streams, accounts and any prior registrations or adverse orders.

Cadre restructuring implementation overseen by a core committee coordinating sub committees, DPCs, and HR policy recommendations.
A Core Committee is constituted to oversee implementation of the cadre restructuring, process and approve Sub-committees, coordinate their work, secure necessary clearances, and ensure timely progress. The Committee will facilitate DPCs for Apex grade grants, prepare analyses and policy recommendations on promotions/up-gradations and inductions, and assist Sub-committees addressing recruitment modalities, allocation of posts, directorate restructuring, amendments to recruitment rules and infrastructure needs. The Directorate of HRD will serve as Secretariat, providing coordination, data and specialist inputs, with weekly reviews and periodic briefings to the Board.

Transfer and posting of income-tax deputies: immediate reassignments ordered; compliance, APAR submission, and RSA token de-linking required.
Transfer and posting of Deputy/Assistant Commissioners of Income-tax ordered with immediate effect, listing officers and postings, approved by the Local Placement Committee and effective until further orders. Compliance must be reported by the deadline. Under Transfer and Posting policy (clause xiii), certain postings are for a particular charge with assignment of specific circle/posting by the concerned CCIT/DGIT. Relieving officers must submit resume/self-assessment, ensure APARs are reviewed and forwarded, and provide a written compliance certificate. Transferred officers must notify FMS Helpdesk/ADIT to de-link RSA tokens from old designations.

Appointment of Chairperson: Sudha Sharma appointed to head CBDT with status of Special Secretary and fixed pay.
Ms. Sudha Sharma, Member of the Central Board of Direct Taxes, is appointed Chairperson of the Central Board of Direct Taxes in the Department of Revenue with the status of Special Secretary, effective from the date she takes charge and continuing until further orders or superannuation; the appointment carries a specified fixed pay scale and is issued as an office order with directions for administrative circulation and website update.

Form 15-G/15-H declarations: banks must acknowledge receipt to ensure TDS exemption tracking and depositor protection.
Banks must acknowledge receipt of Form 15-G/15-H declarations from depositors claiming exemption from tax deduction at source. The circular notes recurring failures-misplaced forms and inadequate tracking at branches-resulting in erroneous TDS deductions and customer complaints, and directs banks to institute an acknowledgment procedure to ensure accountability, improve recordkeeping, and prevent depositor inconvenience.

Exchange of tax information: Agreement provisions effective in India; notification published and circulated for implementation.
The Department circulates the Notification of the Agreement between the Republic of India and Gibraltar on exchange of information with respect to taxes, published in the Gazette and enclosed; instructs dissemination to specified tax administration units and requests placement on the Departmental website. All provisions of the Agreement are to be given effect within the Union of India from the Agreement's effective date to enable implementation of its information-exchange mechanisms.

Full and true disclosure before the Settlement Commission underpins entitlement to immunity in settlement proceedings.
Full and true disclosure of income before the Settlement Commission is the operative predicate for claiming immunity under the settlement provisions; the CBDT has issued administrative guidance emphasising that immunity is contingent on satisfying the full and true disclosure requirement and directing consistent application of disclosure and immunity criteria by field formations.

Demand management mandates reconciliation and data cleansing of arrear tax records with single window grievance redressal for recovery.
A departmental directive mandates a Demand Management campaign during a specified month to reconcile and cleanse arrear tax demands across CAP I, IRLA, AST and the CPC Portal, appoint a senior Nodal Officer as single taxpayer contact, and submit prescribed proformas reporting AO wise verified uploads, corrections, and categories of demands not uploadable due to missing PANs, missing files or other constraints. The directive also stresses adherence to SOP reporting, visible progress, TRO Action Plan implementation, and proper write off procedures.

TDS certificate issuance requirement: Part A must be generated via TRACES portal and authenticated before delivery to employee.
Part A of Form No. 16 for payroll TDS must be generated and downloaded exclusively via the TRACES Portal for deductions on or after 1 April 2012, contain a Unique Identification Number, and be authenticated and verified by the deductor (manual or digital signature) before issuance; Part B (Annexure) containing income details shall be prepared manually and issued with authenticated Part A, and the designated systems authority will specify procedures, formats and standards for electronic download and administration.