Fixing responsibility for audit lapses: officers must follow Audit Manual and face disciplinary action where serious failures occur.
A directive requires strict adherence to the Audit Manual 2015 and existing scrutiny instructions for returns, and mandates that Jurisdictional Commissioners review audit objections when preparing Action Taken Notes; where serious lapses or noncompliance with instructions are found, Commissioners must initiate proceedings to fix responsibility and take disciplinary action under the CCS (CCA) conduct rules, with all field formations being sensitised to these requirements.

Laboratory enlistment procedure expanded: applications for laboratory authorisation now processed under applicable FTP enlistment provisions.
Amendment revises paragraph 4.76 so that, based on an Inspection Report and recommendations, a concerned laboratory may be considered for inclusion in either paragraph 4.42 or 4.43 of the Foreign Trade Policy. Consequently, paragraph 4.76 will cover the procedure for processing applications for enlistment or authorisation of laboratories stated in paragraph 4.42 of the Foreign Trade Policy.

Sample testing validity for imported crude oil: prior accredited reports may replace consignment sampling under conditions.
Conditional acceptance of a test report for a particular crude type as valid for six months where supplier is same, provided each consignment has an accredited country-of-loading test report confirmed by CRCL at first import, and the importer files an in-house accredited laboratory report within 15 days of Bill of Entry, subject to up to five random samplings and customs' power to sample on doubt or intelligence.

Average Export Obligation relief where sector exports decline, obliging regional authorities to re fix EPCG authorisation obligations.
Para 5.19 of HBP (FTP 2015 20) allows re fixation of Annual Average Export Obligation where sector/product exports decline by more than five percent; Regional Authorities must re fix EO for EPCG authorisations for 2014 15, endorse reductions in licence files and amendment sheets, and apply prior policy circulars (under Para 5.11.2 HBP 2009 14) when considering discharge or shortfall before issuing demand notices, including this stipulation in the EODC check sheet.

Authorised representative: Chief Commissioners may delegate zone officers to appear before the appellate tribunal when local officers are unavailable.
Chief Commissioners may nominate a jurisdictional officer to plead departmental cases before the appellate tribunal as an authorised representative; if no officer is available, the Chief Commissioner may, based on merits, authorise any other officer from the zone to appear before the Bench.

Electronic contact requirement: notices must include officer email and phone to facilitate taxpayer interface information.
All notices, letters and communications issued by officers of the Department of Revenue, including CBDT, its directorates and field formations, must include the officer's e-mail address and office telephone numbers to facilitate electronic interface with taxpayers and the public. The requirement applies to every officer signing communications and supersedes the earlier letter dated 02.12.2015; offices are directed to strictly comply with this administrative instruction.

Extension of advance tax due date for certain assessees in Tamil Nadu and Puducherry to a later December deadline.
The Central Board of Direct Taxes extends the last date for payment of the December instalment of advance tax for the relevant financial year for all corporate and non-corporate assessees in the State of Tamil Nadu and the Union territory of Puducherry, exercising powers under Section 119(2)(a) of the Income-tax Act, 1961, thereby moving the mid-December deadline to a later date in December for those jurisdictions.

Reconciliation return filing extended; Form 9 required for dealers making interstate sales against statutory forms and claiming deductions.
Extension of the deadline for filing the reconciliation return in Form 9 for 2014-15: the Commissioner has extended the last date for online submission to allow dealers additional time and partially modified an earlier circular. Filing in Form 9 is required only for dealers who made interstate sales against statutory Forms C, F or H or claimed deductions from taxable turnover using specified deduction forms (E-I/E-II, I/J); dealers without such transactions need not file.

Job work vs manpower supply: classification determines whether services to apparel exporters attract service tax.
Classification between manpower supply and job work depends on contractual terms and factual scope: manpower supply places personnel under recipient control with charges tied to deployed labour, while job work assigns a specific fabrication task with provider accountability and per-piece valuation. Service tax exemption under the negative list applies only where the job work involves a process subject to excise duties. Determination of tax liability requires case-by-case examination of control, payment basis, accountability, place of work, and related contractual terms.

Swachh Bharat Cess: accounting codes allocated for tax collection, interest, penalties and refund deductions to ensure compliance.
Swachh Bharat Cess is an additional levy on taxable services (excluding fully exempt or otherwise not liable services) and the Controller General of Accounts has allotted Minor Head 506 Swachh Bharat Cess with sub heads for tax collection, interest receipts, penalties and deduction of refunds to enable correct accounting and compliance; trade associations are asked to notify their members.

Focus Product Scheme eligibility limited to bicycle parts; non bicycle items are ineligible and scrips may be recovered.
Clarification: the Focus Product Scheme incentive for the tariff entry at Sl. No. 269 of Appendix 37 D (ITC HS 8481) was intended only for parts used on bicycles; other items appearing in the same description, including industrial valves not serving as bicycle parts, are not eligible. The scheme has ended, and cases where scrips were issued for non bicycle items should be reviewed and corrective action taken to recover erroneously granted claims.

Drawback disbursal procedure: manual cheques issued after NEFT/RTGS failure upon DBK-1 application and verification within three months.
Manual cheque disbursal is authorised for drawback claims where NEFT/RTGS credit failures returned funds to the exchequer. Exporters must apply on form DBK-1 with the relevant Shipping Bill and BRC; after scrutiny by the Drawback Cell a Pay Order will be issued, which must be presented to the CAO, CC(P), W.B., Kolkata within three months to collect the cheque.

Classification of biodiesel as oleochemical prompts public notices and departmental instructions, requesting reporting of implementation difficulties.
B100 biodiesel is classified as an oleochemical derived from vegetable oils or animal fats, establishing its regulatory character for customs and tariff purposes. A Public Notice or Standing Order is to be issued to inform stakeholders and departmental officers, and any difficulties in implementation should be reported to the Board for resolution.

Basic Services Demat Account conversion made default for eligible demat holders unless they opt to retain regular accounts.
The circular requires Depository Participants to convert eligible individual demat accounts into Basic Services Demat Account (BSDA) by assessing eligibility at the end of the billing cycle, unless the Beneficial Owner explicitly opts to retain a regular demat account; depositories must amend rules and report DP compliance monthly.

Software testing requirements for trading and risk management mandate exchanges to enforce testing, approval, and reporting obligations.
SEBI requires National Commodity Derivatives Exchanges to implement mandatory software testing and related controls for trading and risk management systems used by members, including testing procedures, approval of member software, member undertakings, sharing of API specifications, and penalties for software malfunction; Exchanges must amend bye laws/rules and report implementation status to SEBI.

Pre-filling of TDS data enables easier online rectification, reducing errors and easing taxpayer compliance on the e filing portal.
A new facility enables pre-filling of TDS schedule on the Income-tax Department's e filing portal to support online rectification of incorrect TDS details, supplying existing TDS data into the rectification interface so taxpayers can correct or update particulars without retyping entire schedules and thereby reduce errors and processing delays.

Defective return notices to FIIs/FPIs clarified: not defective if SEBI registration, no PE in India, required information provided.
Clarification provides that returns of FIIs/FPIs will not be treated as defective under section 139(9) where the FII/FPI is registered with SEBI, has no Permanent Establishment/place of business in India, and has furnished the basic information required under section 139(9)(f) if there is business income; processing for returns with SEBI registration numbers is being undertaken at CPC Bengaluru, and FIIs/FPIs for earlier years may supply such details via the Income-tax Department e-filing portal in response to prior notices.

Voluntary payment of customs duty allows self-ascertainment and payment with interest before formal amendment of entries.
Importers may self-ascertain and voluntarily pay differential duty along with interest where duty was not or was short levied for reasons other than willful mis-statement; Customs may accept such payment with the approval of the proper officer before issuing a formal amendment to the Bill of Entry, with the amendment decision to be taken subsequently.

Collegium review of appeals enables withdrawal of prosecutable-deficient High Court tax appeals to curb frivolous litigation.
Extension of the collegium mechanism requires regional collegia, including the jurisdictional CCIT and nominated senior officers, to review all appeals pending before High Courts and identify those that are not prosecutable for withdrawal or to be marked as not pressed. Pr. CCITs must prepare an accurate list of pending appeals in consultation with High Court registries and standing counsels, present cases for review, and submit an action-taken report and monthly statements in the prescribed annexed format detailing appeals reviewed and appeals withdrawn or not pressed.

Extension of return filing deadlines: Tamil Nadu assessees may file specified Central Excise ER forms by end of December.
Extension of filing deadlines for specified Central Excise return forms is granted for assessees in Tamil Nadu affected by severe rains and flooding. The due date for Form ER-1, ER-2 and ER-6 for November clearances and for Form ER-4 (Annual Financial Information Statement) is extended to the end of December under powers conferred by the Central Excise Rules, providing temporal relief tied to the natural calamity.