DEPB claims jurisdiction: zonal Development Commissioners to handle SEZ claims; local DCs may forward recommendations.
Responsibility for DEPB claims from SEZs is assigned to the jurisdictional Zonal Development Commissioners; SEZ Development Commissioners may forward received claims with their recommendation to the appropriate Zonal Development Commissioner for final handling, and an annexure lists each Zonal DC with the States under its jurisdiction to define geographical administrative responsibility.

Compulsory listing on nationwide exchanges, aggregated holding periods, and regulated anchor investor allocations ensure broader access and controlled book building.
Unlisted companies making an initial public offer must apply for listing on at least one nationwide trading stock exchange; holding periods for eligibility to offer shares on sale shall aggregate the period for fully paid compulsorily convertible securities and the resultant equity shares; and book built public issues may allocate a portion of Qualified Institutional Buyers' quota to Anchor Investors subject to eligibility, reservation for domestic mutual funds, discrete pre-issue bidding and disclosure, upfront margin and short payment timelines, a short lock-in, restrictions on related parties, documented merchant banker selection parameters, and non-multiple application treatment.

Reorganisation of licensing sections creates DES IV, splits ZALC, and reallocates scheme applications for administrative efficiency.
The notice creates DES IV, redistributes monitoring from NMS I & II across DES I-IV, and splits ZALC into ZALC I and ZALC II with specified alphabetic allocations. VKGUY scheme applications (except under Para 3.8.6) are to be handled by the relevant DES sections instead of Miscellaneous; other scheme applications remain with their existing sections except for the stated reallocations. The reorganisation takes effect from 1 August 2009.

Revision in filing fees for mutual fund schemes applies to schemes filed on or after the amendment's effective date.
Revision in filing fees for mutual fund scheme filings under the SEBI (Payment of Fees) (Amendment) Regulations, 2009 applies to schemes whose scheme information documents were filed with SEBI on or after the amendment's effective date; the circular transmits the gazette notification and directs AMCs, mutual funds and AMFI to implement the revised fee regime under the authority of Section 11(1) of the SEBI Act and Regulation 77 of the SEBI (Mutual Funds) Regulations, 1996 for investor protection and market regulation.

Jurisdictional reallocation: Special Zone now oversees specified dealers while other dealers transferred to concerned wards under VAT provisions.
The Commissioner directs reallocation of tax jurisdiction: the Special Zone will assume jurisdiction over 832 dealers listed in Annexure A, and jurisdiction over 1,922 dealers is transferred to the concerned wards as per Annexure B, exercising powers under the Delhi VAT framework and the Central Sales Tax interface; the instruction is circulated to VAT officials, Special Zone and ward officers, and stakeholder representatives for implementation.

Refund delegation under DVAT: zonal DC/JC and Addl Commissioner authorised to sanction refunds within prescribed thresholds.
Delegation of authority under the DVAT framework: the Commissioner, exercising powers under section 68 and Rule 48, delegates sanctioning power for refunds under section 38 to officers appointed under section 66(2), allocating competence by monetary bands to zonal Deputy/Joint Commissioners and the Additional Commissioner (T&T), to be exercised within their territorial jurisdictions with immediate effect.

Import policy extension for waste paper to continue existing controls pending environmental review and technical reassessment.
Extension of the temporary import policy for waste paper is ordered pending environmental re-examination; licensing authorities and customs commissioners are directed to continue operating under the terms of the prior Policy Circular for the specified interim three-month period while the Technical Review Committee of the Ministry of Environment & Forests reassesses the import regime.

Online transmission of duty exemption licenses: license numbers to be used for import and export with automatic registration enabled.
Licenses/File Numbers issued on or after 1 March 2009 will be automatically registered in ICES from the revised procedure's implementation date. Exporters must use the License/File Number rather than manual registration numbers for licenses issued between 1 March 2009 and implementation. For imports, importers must quote only the License Number from implementation. The earlier manual-registration procedure continues to apply to licenses issued on or before 28 February 2009.

Service tax scope expanded to include new services and procedural rules revised to streamline appeals and refund processes.
Amendments expand the scope of service tax by adding specified transport, cosmetic and plastic surgery, and legal consultancy services and by revising definitions of Business Auxiliary Service, Information Technology Service and Stock broker Service; the charge provision is amended to include individually specified services and rule making authority is granted for place of supply and the relevant date for tax determination. Procedural changes replace Commissioner revision with departmental appeals, and rule changes adjust cenvat payments and credit recovery rules.

Excise and customs rate restructuring alters duty incidence and procedural rules, affecting textiles, software, petroleum and targeted imports.
Budgetary amendments revise central excise and customs duty frameworks: retain a dual 4%/8% excise structure while restoring higher rates for many items, adjust RSP abatements, reform textile levies and intermediates, provide partial exemption for packaged software (exempting the right-to-use portion subject to service tax), modify automobile and petroleum duties, and enact procedural Cenvat and Central Excise Rules changes. Customs retains peak rates but alters duties on precious metals, capital goods, electronics, drugs, textiles and select raw materials, and introduces legislative changes on refunds for defective imports, advance rulings, condonation of delays, compounding exclusions and retrospective tariff machinery provisions.

Service tax expansion: new taxable services and revised exemption/refund scheme affecting exporters and territorial scope.
The Finance (No.2) Bill, 2009 and linked notifications expand the taxable service list (notably rail, coastal and inland water transport of goods, legal consultancy between business entities, and cosmetic/plastic surgery excluding reconstructive procedures), amend scope of existing services (Business Auxiliary Service, stock broker/sub broker status, IT software right to use), tighten CENVAT write off and allocation rules, modify the works contract composition condition, extend territorial coverage to the Continental Shelf and EEZ, and replace the export refund regime with an exemption route and a trust based refund scheme with specified documentation and processing timelines.

Access restrictions to secured customs terminals: trade agents must interact via designated counters and hold valid licenses.
Access to secured customs EDI terminals at AI-SATS Air Freight Terminal is limited to customs officers behind designated counters; trade representatives and CHAs must interact only through those counters and are prohibited from entering the secure area. CHAs and their personnel must possess valid licenses and identity cards, with strict action and vicarious liability for breaches. Additional terminals and touch-screen kiosks will be provided in both import and export sheds to give status information on shipping bills and bills of entry.

Firm commitment requirement: FVCI registration now mandates investor commitment before application submission to ensure parity.
Applicants seeking registration as Foreign Venture Capital Investors must obtain a firm commitment from their investors for contribution of at least USD 1 million at the time of submitting the registration application, imposed to bring parity with domestic venture capital fund entry requirements and enacted under the regulator's statutory powers to protect investor interests.

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.

Special currency basket valuation revised; authorised banks instructed to apply the new valuation under FEMA directives and notify constituents.
The circular notifies Authorized Dealer Category I banks of a revision in the rupee valuation of the special currency basket under the Deferred Payment Protocols and instructs banks to apply the revised valuation, inform their constituents, and comply with the directions issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999, without prejudice to other statutory permissions.

Jurisdiction for appeal and objection assigned to officials with specified pecuniary limits; temporary reassignment of duties to another commissioner.
Ms. Ranjana Deswal, Dy. Commissioner, is assigned administrative control of Zone-VIII and responsibility for policy, library, and the conduct of appeals, revisions and objection hearings up to specified pecuniary limits for matters relating to Zones IX and VI respectively. Duties of the on-leave Dy. Commissioner Shamim Akhtar are temporarily reassigned to K.D. Dogra without extra remuneration, with the reallocation approved by the Commissioner and circulated to senior officials.

Stamp duty exemption for SEZ transactions: States may exempt or refund duty on land linked to SEZ approvals.
An amendment via the SEZ Act exempts from stamp duty instruments executed by, on behalf of, or in favour of SEZ Developers or Units for SEZ purposes. Guidelines clarify that land acquired after formal approval should receive full exemption; acquisitions after in principle approval may be exempted or refunded; acquisitions before in principle approval require upfront payment with possible refund on notification. Exemptions apply only to land and transactions within the notified SEZ; outside SEZ purchases, sales or conveyances do not qualify, and States may recover duty if SEZ is not commissioned or notification is cancelled.

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.

Statutory form issuance procedures decentralised to ward offices with mandated application checklist and compliance requirements.
Statutory VAT forms will be issued from ward offices on specified days to decongest the Central Forms Cell; applications must be received by early afternoon and forms issued after lunch. Ward issuing authorities must follow prior circulars on disposal, payment reflection, court fee procedure, and issuance of originals/duplicates, display the applicant check list, and ensure compliance with Acts and Rules. Applicants must submit prescribed application and requisition/utilization forms, DVAT 16 returns (except advance forms), purchase bills for verification, and ensure reconciliation with DVAT 16; authorised representatives require attested identity and court fee; first time applicants must file Central Surety and no dues must be pending.

Line of Credit permits financing of eligible exports with Indian content, shipment declarations and specified commission rules.
Exim Bank's LOC finances goods and consultancy services from India for an upgrade project, requiring at least 85 percent of contract value to be supplied from India with up to 15 percent non consultancy inputs procurable abroad, prescribes differing last dates for opening LCs and disbursements depending on contract type, mandates GR/SDF shipment declarations, disallows agency commission under the LOC while permitting exporter funded commission remittances under prevailing rules, and is issued by the Reserve Bank under FEMA without prejudice to other legal permissions.