Re-export shipping bills under Section 74: manual processing now auto-authorised by DC/AC, reducing need for Commissioner approval.
Manual noting of shipping bills for re-export under Section 74 will be automatically allowed by the Deputy/Assistant Commissioner of the concerned field formation, eliminating the routine requirement to seek prior approval of the Commissioner; other categories requiring manual filing remain subject to specific Commissioner approval, and the arrangement is temporary until ICES is updated.

Manual processing of re-export shipping bills under Section 74 now auto-authorized by DC/AC to ease trade facilitation.
Manual filing of shipping bills for re export under Section 74 of the Customs Act, 1962 will be automatically permitted by the Deputy/Assistant Commissioner of the field formation due to ICES system limitations; all other manual filings still require specific Commissioner approval, and the change is temporary until ICES modifications are made.

Suspicious Transaction Report management: mandatory FINNET processing, designated nodal roles, confidentiality and time bound investigation protocols.
Revised SOP mandates online FINNET processing of STRs from FIU IND with designated nodal officers and user registration, prescribes acceptance/decline procedures, maintenance of STR PDFs and an Excel register, and duties for DGsIT/DGIT and DsIT/Addl./Joint DsIT to disseminate, investigate and archive STRs. Investigations must prioritise internal database verification, limit scope of enquiries, tag STRs to prior intelligence, follow timelines (90 days for P1/Category A, 180 days otherwise), and produce mandatory formatted feedback for P1/Category A cases. Exchange of information with FIU IND and foreign FIUs follows nodal routing, approval prerequisites, confidentiality rules and specified archival and reporting obligations.

Work allocation review invites officer inputs to revise instruction governing CsIT (J) duties and internal administrative guidance.
A committee has been constituted to review and recommend modifications to the Instruction on Work Allocation for the Judicial Cadre of Commissioners of Income Tax. Officers are invited to send inputs and suggestions by email to the Member Secretary to inform the committee's appraisal and potential revision of internal guidance on duties and case allocation.

Audit Commissionerates to conduct coordinated audits, convene MCMs, issue show cause notices; adjudication and litigation stay with Executive Commissionerates.
Guidelines prescribe that Audit Commissionerates be structured with a Headquarters led by an Audit Commissioner supported by Additional/Joint Commissioners and Deputy/Assistant Commissioners, four core sections (Planning & Coordination; Administration, Personnel & Vigilance; Technical; Risk Management & Quality Assurance), and subordinate territorial or functional Circles composed of Audit Groups; Audit Commissionerates will conduct audits, convene Monitoring Committee Meetings to confirm objections and issue show cause notices while adjudication, recovery and litigation remain with Executive Commissionerates, and integrated audits for assessees with common PAN are to be carried out to avoid duplicate audits.

Dispute Resolution Panel constitution: Kolkata panel of three income-tax commissioners appointed to exercise functions under dispute resolution rules.
Order constituting the Dispute Resolution Panel at Kolkata under the Income-tax Act and DRP Rules, 2009, superseding earlier orders. The Panel comprises three named Commissioners of Income-tax with a Reserve Member, who will perform DRP duties alongside their regular responsibilities. The order is effective from 22 September 2014 and issued with the approval of the CBDT Chair; copies were circulated to concerned tax and administrative offices and associations.

Passenger facilitation: mandatory customs officer training and establishment of help desks to assist international travelers.
The Board requires mandatory training for every Customs officer newly posted at international airports in rules and polite, professional facilitation of passengers, with six monthly refresher programmes, coordination with other agencies and NACEN, and in house options. It also mandates establishment of prominently signposted Help Desks after immigration and in departure halls, staffed by properly selected officers with required forms and information, and requests compliance reports or communication of implementation difficulties.

Export benefit rates corrected for Glass envelopes, Safety matches, Dried egg albumin and Microphones; product description spelling fixed.
Corrigendum to Public Notice No.52 (25.02.2014): corrected FPS benefit rates in Appendix 37 D - ITC HS 701120 (Glass Envelops for Cathode Ray Tubes) from 2% to 5%; ITC HS 36050010 (Safety Matches) from 2% to 5%; ITC HS 35021100 (Dried Egg Albumin) from 2% to 5%; and chapter 85/8518 (microphones and related audio equipment) primary rate corrected to 5% (total benefit now 7% with bonus). Also corrected typographical error for ITC HS 29420016 to "D(-) PARA HYDROXY DANE'S SALT."

SEZ approvals and extensions regulated with conditions on developer continuity, tax scrutiny, and eligibility compliance.
Board decisions concerned extensions, approvals, amendments and cancellations under the SEZ regime: formal and in-principle approvals and LoPs were extended in multiple cases where progress justified it and rejected where implementation was unsatisfactory; co-developer approvals were granted with defined operational scopes and with an explicit reservation that tax treatment of lease/down payments/premiums is examinable by Assessing Officers; conversions to formal approval and name/shareholding changes were approved subject to continuity of SEZ obligations, fulfillment of developer eligibility and disclosure of financial and PAN/jurisdictional assessing officer details to revenue authorities.

Dematerialisation requirement enables shifting securities from trade for trade to rolling settlement subject to certified compliance and no other grounds.
Shift from Trade for Trade Settlement to Normal Rolling Settlement is allowed where a company has connectivity with both depositories and at least fifty percent of non promoter holdings are dematerialised, certified by the Registrar and Transfer Agent or, if no RTA exists, by a practicing Company Secretary or Chartered Accountant; exchanges must ensure no other grounds for continued TFTS exist and report actions in regular development reports.

Transaction value inclusion: sales tax retained under incentive schemes treated as part of assessable value.
Under the transaction value regime, amounts of sales tax charged to the buyer but retained by the seller under an abatement/incentive scheme are not excludible from the transaction value unless actually paid to the State; such retained amounts must be included in the assessable value, and assessing officers and trade should be informed for finalisation of similar cases.

Corporate Social Responsibility rule amendment: amendment to Rule 4(6) supersedes prior clarification and omits earlier guidance.
Clarification: the Companies (Corporate Social Responsibility Policy) Rules, 2014 were amended by notification dated 12.09.2014 to modify Rule 4(6); consequently, clarification (iv) in General Circular No. 21 of 2014 dated 18.06.2014 is omitted and the amended rule supersedes that prior explanatory guidance for CSR compliance.

FDI automatic route: equity issuances against permissible payables allowed, subject to sectoral caps, pricing rules and tax compliance.
Equity shares may be issued under the FDI automatic route against any funds payable whose remittance does not require prior FEMA permission, provided issuance complies with existing sectoral caps and pricing guidelines and conversion to equity is net of applicable taxes; funds requiring Government/RBI approval, import dues deemed as ECB, trade credit or payables for second hand machinery remain excluded and subject to extant rules.

Reconstitution of Dispute Resolution Panel appointed under section 144C rules establishes three-member panel and reserve member.
The Central Board of Direct Taxes, under section 144C and the Income-tax (Dispute Resolution Panel) Rules, 2009, constitutes a three-member Dispute Resolution Panel for the Bengaluru jurisdiction with a named reserve member, superseding earlier orders; members will perform DRP duties in addition to regular duties and the constitution takes effect from the date specified in the order.

Extension of due-date for filing returns granted under Section 119 for assessees affected by floods, providing targeted filing relief.
The Central Board of Direct Taxes, exercising powers under Section 119, directs an administrative extension of the due-date for filing income-tax returns for assessees in the State of Jammu & Kashmir affected by heavy rains and floods; the extension applies to taxpayers who were originally liable to file by the earlier statutory cut-off as specified by the explanatory provision to the filing obligation, and departmental dissemination and implementation are instructed.

Mandatory pre-deposit requirement for tax appeals; deposit condition affects appeal admissibility and refund with interest following success.
Substituted appeal provisions impose a mandatory pre-deposit obligation for disputes over duty or penalty, applicable to appeals filed after enactment; deposits are calculated on the amount in the order being appealed (including Commissioner (Appeal) amounts when appealing to the Tribunal), aggregate penalties are treated collectively, and short or non payment risks appeal rejection. Payments made during investigation may be credited toward the pre deposit when an appeal is filed, subject to limits; excess payments are not treated as pre deposits. Successful appellants are entitled to refund of pre deposits with prescribed interest, and recovery beyond the deposited amount is restrained during pendency if proof of deposit and appeal memo are produced.

Standard Input Output Norms fixed for Namkeens/Mixtures/Savouries specifying permitted inputs, additives, oils, and packing rules.
Fixation of Standard Input Output Norms by adding SION entry E-132 for Namkeens/Mixtures/Savouries under Paragraph 2.4 of the Foreign Trade Policy, 2009-14. The notice prescribes allowable input composition per unit export including legumes and cereal flakes, permitted edible vegetable oils (olive oil excluded), FSSAI-approved food additives (e.g., tocopherol, lecithin, BHA, TBHQ, methyl cellulose, carboxy methyl cellulose, gellan gum), specified natural flavours, and packing materials subject to packing policy.

Appointment of officers: rescission of prior Service Tax Rule 3 orders, new regime effective mid October.
The Central Board of Excise & Customs rescinds all prior orders made under rule 3 of the Service Tax Rules, 1994 relating to the appointment of officers and their jurisdiction, and notifies that this rescission will take effect from 15th October, 2014, directing administrative recipients to note the change.

Invalidity of settlement application: hearing required when the tax officer objects; otherwise proceed to obtain report under Rule 9.
After admission of a settlement application the ITSC must call for a CIT report; if the CIT objects in its report the ITSC must issue notice, hear the CIT and applicant and decide validity within the 15 day window from receipt of the report. If the CIT does not object, objects after the time allowed, or fails to report, the ITSC should proceed with the admission process and call for material under Rule 9.

Position limits for mutual funds in interest rate futures clarified: fund-level equals trading member limits; scheme-level equals client limits.
Position limits for cash-settled 10-year Interest Rate Futures are clarified: mutual funds at the fund level shall follow position limits applicable to trading members, and individual schemes shall follow position limits applicable to clients; the circular is issued under SEBI's statutory powers to protect investors and regulate the securities market.