Deduction under section 10A/10AA: transfer of technical manpower to new SEZ unit allowed if within prescribed limits.
Clarification prescribes that transfer or re-deployment of technical manpower into a new SEZ unit will not amount to splitting up or reconstruction for claiming deduction under sections 10A/10AA if transfers do not exceed a prescribed proportion of the SEZ unit's technical workforce at year-end, or alternatively if the assessee can demonstrate equivalent net additions of technical manpower across its units; the assessee may elect either route and the circular applies only to software and IT-enabled service SEZ units and is not retrospective.

Standard Operating Procedure for settlement commission proceedings directs dissemination and compliance by income tax authorities.
Standard Operating Procedure for proceedings under s. 245D(2C) directs all Benches of the Income Tax Settlement Commission to follow prescribed procedural steps; the Board transmits the SOP to Principal Chief Commissioners, Directors General (Investigation) and Chief Commissioners (Central) and directs that it be brought to the notice of all income tax authorities within their administrative regions for compliance.

Customs jurisdiction reorganisation reallocates Kakinada and Krishnapatnam divisions under Vijayawada preventive commissionerate, altering appeal routing.
A Notification reorganises Visakhapatnam Zone into two commissionerates: Visakhapatnam Custom House headed by a Principal Commissioner covering specified ports, airport, SEZ and Greater Visakhapatnam Municipal Corporation areas; and Vijayawada Customs (Preventive) covering the remainder of the State. Kakinada Customs House and Krishnapatnam Customs Division are transferred to Vijayawada (Preventive); normal port operations continue but Commissioner-level approvals and certain administrative functions are to be routed to Vijayawada. Customs Preventive Divisions at Ongole, Kakinada and Visakhapatnam will operate under Vijayawada, and designated Commissioners of Central Excise (Appeals) will hear corresponding Customs appeals.

Re-organisation of commissionerates: Hyderabad zone jurisdictions redefined with new Service Tax and Audit formations and reporting obligations.
Re-organisation redefines commissionerate, division and range jurisdictions in the Hyderabad zone by notifying Hyderabad Central Excise I-IV, a Hyderabad Service Tax commissionerate, Hyderabad Audit commissionerate, and separate appellate commissioners; territorial allocations are detailed in annexures, ranges and divisions are bifurcated or reassigned, Service Tax divisions and groups are established, city divisions are renamed geographically, and stakeholders must note the changes, report overlaps or omissions to Range/Divisional Officers and circulate the notice.

Reorganization of central excise commissionerates reallocates territorial jurisdictions and divisional structures, effective October, changing administrative responsibilities.
Reorganisation establishes six newly constituted Central Excise Commissionerates within the Meerut Zone, specifies the officer designation and detailed territorial jurisdictions for each commissionerate effective from 15 October, and allocates constituent Central Excise and Service Tax Divisions along with subordinate Ranges and ICDs (with granular boundary descriptions) to determine administrative and levy responsibilities, while directing trade associations to notify members of the changes.

Extension of TDS/TCS deposit deadline due to holidays, allowing deposit without consequential interest while returns deadline remains unchanged.
The Central Board of Direct Taxes administratively extended the last date for deposit of TDS/TCS attributable to September 2014 by three days, allowing remittance without consequential interest due to consecutive festive and weekend holidays; the due date for filing second quarter TDS/TCS statements remains unchanged.

Mutual funds must file standardized SID/SAI/KIM, follow NAV and cut off rules, and meet governance, valuation and disclosure requirements.
Consolidated SEBI directives require mutual funds to prepare and file standardized offer documents - SID, SAI and KIM - in prescribed formats with specified filing, public availability and updation timelines; to follow uniform NAV publication and cut off timing rules; to implement governance and risk management systems including trustee and audit committee oversight, systems audits and employee trading controls; and to comply with detailed valuation, disclosure and reporting obligations for portfolio, AUM, commissions, NPAs and investor communications, with special rules for conversions, consolidations, product types and Qualified Foreign Investor access.

Jurisdiction of Central Excise Appellate Commissioners specified for Delhi divisions; trade instructed to publicize and contact local commissioner.
Specifies the appellate jurisdictional allocation under the Principal Chief Commissioner of Central Excise and Service Tax, Delhi: Commissioner (Appeal I) is assigned Delhi I, Delhi II, Rohtak, Panchkula, Sonepat (Delhi III) and LTU Delhi; Commissioner (Appeal II) is assigned Gurgaon I, Gurgaon II, Faridabad I and Faridabad II. The notice fixes an effective date for these allocations and directs Trade Associations to publicize the changes and traders to contact their jurisdictional commissioner for assistance.

Jurisdiction reorganization alters commissionerate boundaries and assigns service tax responsibilities among ranges and divisions, effective imminently.
Reorganization reallocates territorial and functional jurisdiction within the Aurangabad Commissionerate and adjoining districts, effective 15 October 2014. It delineates Aurangabad divisions and Nanded division, specifying range-level jurisdictions by taluka, MIDC sectors, and industrial plots, including a newly created division for Chikalthana MIDC, Paithan Taluka and Jalna District. A Headquarters Service Tax Cell with fourteen groups will handle Service Tax work for Chikalthana MIDC and the Aurangabad Range; other Service Tax work remains with jurisdictional ranges and divisions.

Reorganisation of central excise and service tax commissionerates clarifies territorial divisions and range jurisdictions, altering administrative oversight and contact points.
Re-organisation of central excise and service tax administration into nine Commissionerates defines composition of Commissionerates into Central Excise and Service Tax Divisions and Ranges, and allocates precise territorial boundaries by reference to roads, villages, industrial areas and municipal sectors to determine administrative jurisdiction for assessment, inspection and trade liaison.

Conversion of survey into search: inform the investigation directorate when substantial undisclosed cash or valuables are detected to consider search.
Directive requiring prompt intimation to the territorial Investigation Directorate when undisclosed cash or other valuables found during surveys meet or exceed prescribed thresholds, so that the Directorate may examine conversion of the survey into a search and seizure operation; below-threshold discoveries are to be considered by the Commissioner on a case-by-case basis.

Non-adversarial tax administration streamlines taxpayer interactions, digitalizes registration and refunds, and enforces service delivery standards.
The Action-Plan advances non-adversarial tax administration by prescribing officer punctuality, prompt acknowledgement of communications via a centralized computerized dak system, priority processing of taxpayer representations, and regular consultative meetings to secure higher-level trade participation. It mandates immediate implementation of Sevottam service delivery timeframes, and proposes simplifying registration to remove physical visits, enabling online crediting of refunds and rebates, and easing compliance verification norms to foster collaborative, taxpayer-friendly indirect tax administration.

Section 11C exemption affects eligibility for excise relief on rosin and turpentine oil following administrative review.
Reconsideration was sought to issue a notification under Section 11C to exempt Rosin and Turpentine Oil under Chapter 38; surveys and a re-survey were conducted and, after examination of representations, the case was found not fit for issuance of the Section 11C notification.

Manual issuance of notices under section 143(2) required where CPC-recommended cases cannot be system-served; consider section 147 action.
Where CPC-recommended cases for scrutiny cannot be served with system-generated notices, Assessing Officers must issue manual notices under section 143(2), this instruction serving as administrative approval and pending ITD flagging; if service fails despite best efforts, the CPC-flagged issue should be examined for action under section 147.

Served From India Scheme entitlement notified; ANF 3B1, net foreign exchange calculation and application requirements set.
Notification prescribes ANF 3B-1 as the application form for claiming SFIS benefit for 2013-14, requiring submission of ANF 3B-1 with Annexures A-E. The form sets out applicant and RCMC details, service category, and requires computation of net foreign exchange as gross foreign exchange receipts for prescribed service categories minus total foreign exchange expenses/remittances (including capital goods) attributable to the service sector, conversion to INR at the notified exchange rate, and computation of entitlement. A CA/ICWA/CS certificate and specified supporting documents are mandatory, with instructions on exchange rates and annexure completion.

Hedging under past performance: importers can book forward contracts up to full eligible limit under FEMA route.
Importers may book forward contracts under the past performance route up to 100% of the eligible limit, computed as the higher of the three year average import turnover or the previous year's actual import turnover; importers who booked up to the prior 50% ceiling may avail the additional difference, and all existing operational guidelines, terms and conditions apply mutatis mutandis.

Jurisdictional boundaries for the Shillong Zone's Central Excise, Service Tax and Customs were reallocated, effective 15 October 2014.
Notification designates the jurisdictional boundaries for the Chief Commissioner, Central Excise, Shillong Zone after cadre restructuring, assigning six primary formations-Central Excise & Service Tax Shillong, Dibrugarh, Guwahati; Appeal Commissionerate Guwahati; Audit Commissionerate Guwahati; and Customs (Preventive) NER Shillong-with territorial scopes by State and district detailed in Annexures I-IV and an effective date of 15 October 2014.

Jurisdiction of Audit Commissionerate established for North Eastern Region, reallocating audit circles and territorial responsibilities for excise and service tax.
Establishment of an Audit Commissionerate for the North Eastern Region headquartered at Guwahati with a Headquarters Office and seven Circles, each led by a Deputy/Assistant Commissioner and comprising Audit groups headed by Superintendents, with territorial jurisdictions allocated to specific Central Excise and Service Tax divisions and ranges across the NE states, under the administrative control of the Chief Commissioner, Central Excise Zone Shillong.

Investor Protection Fund claims eligibility altered; exchanges may retain residual funds pending litigation and must amend bylaws.
SEBI amends IPF/CPF guidelines: claims within three years from expiry of the specified period may be compensated from IPF/CPF if defaulter funds are inadequate and the Trust is satisfied the claimant could not earlier file; claims are ineligible where surplus funds were returned and may be borne by the exchange after scrutiny. Claims after three years may be civil disputes. Exchanges may retain residual amounts pending litigation and must amend bye laws, notify members, publish the changes, and report implementation.

Central Excise jurisdiction updated: Guwahati Service Tax Division adds Range G, totals 34 ranges; changes effective 1 November 2014.
The notice modifies Shillong Zone administration after cadre restructuring by adding the Commissioner of Customs (Preventive), Shillong to the jurisdictions of Commissioner (Appeal) and Commissioner (Audit); increases Guwahati Service Tax Division ranges from six to seven by adding Range G and revises total ranges to 34; deletes the column listing number of assessees per service; and furnishes corrected territorial and range allocations in Annexure A, effective 01.11.2014.