Duty drawback data collection: mandated manufacturer-level cost, input duty and service-tax disclosure to determine AIR for exports.
Request for manufacturer-level cost, input consumption, duty incidence and input service tax data for January-March 2014 to determine All Industry Rates of Duty Drawback using a prescribed four-part Proforma. Parts I(A)/I(B) record input quantities, values and duties and domestic/export sales; Part II is a per-unit cost sheet; Part III documents service tax on input services; Part IV captures captive power and fuel details. Data must be representative, cover at least five manufacturers across sizes, be certified by the manufacturer and its chartered accountant, supported by duty-paying documents, and open to Customs and Central Excise inspection.

AIR duty drawback: central excise commissionerates must provide specified exporter and input data to enable annual calculation.
Commissionerates must compile Annexure-1 product-wise data for representative exporters showing production, home consumption, exports, FOB/assessable values, and detailed Tables of major locally procured and imported inputs (quantities, values, duties) plus input services tax paid, attach supporting duty-paying documents, and submit hard-copy invoices for specified Annexure-3 inputs from manufacturers cleared from January 2014.

Professional certification of company filings enables verification and triggers inquiry, disciplinary referral and debarment for false information.
Registered members of specified professional bodies may authenticate filed documents under the Companies Act, 2013 in accordance with the Companies (Registration Offices and Fees) Rules, 2014. Registrars must verify forms and attachments; if filings are false, misleading or incomplete the Regional Director or Registrar will conduct a prompt inquiry with a fifteen day notice, report to the Ministry's E Governance cell within fifteen days after the explanation period, and recommend statutory action and referral to professional institutes for disciplinary proceedings and possible debarment from future filings. Fortnightly and monthly reports are required.

Deduction under section 80-IA: transferee may claim unexpired period when transfer for operation and maintenance unless amalgamation/demerger.
Eligibility for deduction under section 80-IA turns on whether an undertaking was formed by splitting or reconstruction and on the nature of any transfer. If operation and maintenance of an infrastructure facility or industrial park/SEZ is transferred to a transferee in accordance with the proviso, and the transfer is not by way of amalgamation or demerger, the transferee is eligible to claim the deduction for the unexpired period; however, transfers in a scheme of amalgamation or demerger on or after the specified date disqualify the amalgamated or resulting company. Profit of the transferee is to be computed under the applicable subsections for deduction calculation.

FC-TRS filing requirement: investee companies must file for transfers by non-resident buyers; banks may seek regulator approval for late filings.
Where a non-resident investor acquires specified securities on an Indian stock exchange under the FDI scheme, the investee company must file form FC-TRS with the AD Category I bank; AD Category I banks may approach the Reserve Bank's Regional Office to regularise delayed FC-TRS submissions beyond the prescribed period and must continue consolidated monthly reporting of branch-level transactions as per existing instructions.

Pesticide import compliance requires trade and clearing agents to follow enclosed customs circular instructions and report implementation difficulties.
Import of pesticides is addressed through a public notice circulating a customs circular and its corrigendum concerning a common order in civil applications. Trade participants and clearing agents are required to follow the circulated customs instructions for strict compliance and promptly bring any implementation difficulty to the notice of the customs office.

Invoice TIN requirement: sellers to embassies must include buyer TIN to enable refund matching or face liability.
Dealers selling goods to Embassies, High Commissions and International Organisations must include TIN Nos. on retail/tax invoices so the department can match invoices (2B) with refund claims. Sellers must separately disclose such sales in DVAT 31 and schedule 2B with invoice-level detail; failure to do so will cause reconciliation mismatches and expose the selling dealer to liability for tax, interest and penalty.

Finalization of provisionally assessed Bills of Entry now handled in ICES 1.5 with integrated duty challan and e-payment workflow.
ICES 1.5 implements an electronic procedure for finalization of provisionally assessed Bills of Entry: Assessing Officers forward BEs to Group AC/DCs who finalize using role-specific functions; if finalization increases duty the system issues a challan with computed differential duty and interest, transmits the payment message via ICEGATE for E-payment/branch payment, integrates duty into ICES, and then bond credit/closure is processed; unchanged or reduced duties follow bond closure or existing refund procedures and finally assessed BE copies are printed.

Delegation of powers under DVAT: designated officers authorised to hear objections and decide assessment-related orders.
Delegation of authority under the Delhi Value Added Tax framework assigns to designated officers the competence to hear and decide objections arising from assessments and other orders or decisions made under the enactment, subject to prescribed territorial, pecuniary and other jurisdictional limits, and requires those officers to exercise the powers and perform duties concomitant therewith within their respective jurisdictions.

Designated Authority appointments under tax compliance scheme enable zonal disposal of applications with immediate effect.
This administrative order designates specific Additional Commissioners as Designated Authority to receive and dispose of applications under the Delhi Tax Compliance Achievement Scheme 2013 for specified Zones/Branches with immediate effect, assigning zonal responsibility for processing and disposal and noting prior approval of the Commissioner (VAT).

Annual return filing criteria revised: companies qualify for filing if they meet paid-up capital or turnover thresholds.
The Order substitutes the phrase in sub section (2) of Section 92 so that the annual return filed by a listed company or by a company having such paid up capital or turnover as may be prescribed now applies when a company meets either the prescribed paid up capital or the prescribed turnover threshold; the Order takes effect immediately and was issued under the Central Government's power to remove difficulties, with a later corrigendum correcting the text.

Centralized judicial repository to digitize and manage income tax appeals, streamlining litigation management for department officers.
Implementation of a centralized web based National Judicial Reference System (NJRS) consisting of an Appeals Repository with status tracking and workflows, and a Judicial Research and Reference System of indexed judgments and statutory material. Under a PPP, the Implementation Agency will provide scanning, metadata extraction, headnote creation, data centre and O&M for five years; the department must designate nodal officers, provide space and appeal documents for regional scanning centres, and ensure accurate metadata in appeal forms to enable searchable, cross referenced litigation records.

Segregation of activities: DDPs must maintain separate DDP functions, robust infrastructure and submit detailed periodic compliance reports.
The circular requires DDPs under the Foreign Portfolio Investor regime to segregate DDP functions from other businesses, maintain dedicated staff reporting to the chief compliance officer, and provide necessary infrastructure, manuals and monitoring mechanisms. DDPs must submit monthly reports in prescribed detailed formats on applications (fresh registration, continuance, conversion, miscellaneous) and an annual expert audit report on internal controls within three months of the next year, together with quarterly Action Taken Reports addressing audit findings.

Extension of filing deadline for online VAT quarterly returns allows delayed submission while tax payment rules remain unchanged.
The Commissioner extends the deadline for online filing of the fourth-quarter VAT returns in the prescribed DVAT forms with required annexures and for submission of the hard copy; tax payment obligations under the Act remain unchanged, and dealers filing with a digital signature are not required to submit the hard copy/Form DVAT-56.

Correction to circular date clarifies the reference date in pesticide import guidance; all other provisions remain effective.
Correction to Circular No. 07/2014-Cus concerning Import of Pesticides: the date reference '07th March, 2014' in the Board's Circular is corrected to '07th April, 2014', and all other contents of the Circular remain unchanged.

Transfer under section 127: non-search cases may be centralized for coordinated investigation or administrative centralization.
Transfer under section 127 is not confined to search cases; non-search matters may be centralized when coordination, investigative integrity or the interest of revenue require transfer to a Central Charge. Illustrative categories include non-search cases connected to searches, survey/enquiry cases involving systematic manipulation or fraud, matters arising from other agencies' investigations, complex revenue significant cases, and other cases identified by senior officers for administrative centralization.

Reporting of Cross Border Wire Transfers required via FIU-IND Transaction Reporting Format on FINnet with monthly submission deadline.
Every reporting entity must maintain records of cross border wire transfers where origin or destination is in India and furnish information to the Director, FIU IND by the fifteenth day of the succeeding month using the FIU IND Transaction Based Reporting Format (TRF) submitted electronically through the FIN Net/FINnet module; sample formats are available on the FIU IND website.

Cross-border wire transfer reporting requires authorised MTSS agents to submit TRF reports electronically via FINnet to FIU-IND monthly.
Authorised Persons under the Money Transfer Service Scheme must report cross border wire transfers where either origin or destination is in India that exceed the prescribed threshold using the Transaction Based Reporting Format (TRF) and submit the information electronically via the FIN Net module to FIU IND by the monthly deadline; the TRF format and sample are available on the FIU IND website and these directions are issued under FEMA and PMLA without prejudice to other statutory permissions.

Availability of e-forms enables filing specified physical forms as attachments to general e-forms, requiring ROC verification.
W.e.f. 28 April 2014, stakeholders must attach seventeen prescribed physical forms to three designated general e-forms when filing, ensuring the physical forms are duly signed/certified as required; mappings of which physical form attaches to which general e-form are provided. Specific general e-forms allow related filings (e.g., extensions of AGM/accounting period, liquidation documents, director particulars, petitions to Central Government). Registrars of Companies and approving officers are required to verify all fields on attached physical forms, including company name and CIN, before registry or approval.

Import of pesticides sample testing required: importers must provide technical-grade samples for full testing and compliance.
Imports of pesticide formulations require the importer to provide an actual physical sample of the technical grade for each consignment, which must undergo chemical composition analysis, bio efficacy testing, human safety assessment, and evaluation of probable effects on soil and human life, applying the same tests and rigours as for indigenous manufacturers.