Write-off committee constitution urged to clear backlog of irrecoverable indirect tax arrears and enable delegated write-off powers.
The Board directs constitution of committees to examine proposals for write-off of irrecoverable indirect tax arrears under delegated financial powers, recalling delegated authority limits and earlier instructions for zonal and Chief Commissioner committees. Noting a substantial backlog and limited committee constitution by zones, the Board instructs zones to identify cases, constitute committees, or forward proposals to the Board to enable exercise of delegated write-off powers and expedite pending cases.

Diamond Dollar Account reporting requirement relaxed; banks must retain DDA records and provide them to the regulator on request.
Mandatory quarterly and fortnightly submissions on Diamond Dollar Accounts by Authorised Dealer Category I banks to the Reserve Bank are dispensed with; banks must nevertheless maintain an internal database with account holder identity, opening/closing dates and balance data and make it available to the Reserve Bank on demand. Amendments to the Foreign Currency Accounts Regulations effect this change and the Master Directions are being updated. The directions are issued under FEMA statutory powers without prejudice to other legal permissions.

Reconstitution of Board of Trade establishes an advisory body to guide trade policy and review export measures.
Reconstitution of the Board of Trade creates an advisory body under the Foreign Trade Policy 2015-2020 to advise the Government on measures to increase exports, review sectoral performance and constraints, examine and streamline institutional frameworks and policy instruments for imports and exports, and address issues affecting international competitiveness. The Board is chaired by the Minister of Commerce & Industry and comprises named non official members, a broad roster of ex officio industry representatives, senior official members from relevant ministries and institutions, with the Director General of Foreign Trade as Member Secretary.

Integrated Bill of Entry declaration requires new mandatory electronic fields and AD Code entry to enable Single Window customs processing.
Implementation of an Integrated Bill of Entry requires new mandatory BE message fields and structural changes: coded Enduse values, Accessory Status, Preceding Level in HSS, expanded RSP flags, Commercial Tax Type flag E for Central Excise registration, a mandatory Statement Table with designated statement codes (type DEC), and mandatory AD Code for outward remittance. Technical specifications and code lists are available on ICEGATE and PGA guidance will follow; omission of mandatory fields may cause BE rejection.

Drawback recovery obligations: exporters must document export proceeds realization and submit AD or auditor certificates to avoid recovery action.
Drawback payments must be recovered when export proceeds are not realized within the FEMA period or RBI extension; Assistant/Deputy Commissioners issue notices and recover amounts if evidence of realization is not produced. Exporters must declare authorised dealers and submit six-monthly certificates from ADs or statutory auditors listing shipments outstanding beyond prescribed/extended realization periods; shipping bills will display realization due dates. The ICES BRC software module generates due dates, records AD-wise declarations, tracks pendency, and provides options to record realization, accept negative statements, or list outstanding shipping bills, enabling officers to initiate recovery or remove entries after recovery.

Integrated customs declaration requirement: new mandatory BE fields may cause electronic filings to be rejected if left blank.
Implementation of Integrated Declaration requires a revised Bill of Entry message format with new mandatory fields; omission may cause BE filings to be rejected. Technical specifications, directories and code lists are available on the electronic filing portal. Key changes include coded mandatory enduse entries, expanded exemption flags, accessory status, a preceding-level field in HSS table, a commercial tax flag for excise registration under concessional import rules, and a Statement Table for electronic statutory declarations with mandatory statement codes and statement type DEC.

Timely reporting requirement: investigation findings from search and seizure cases must be forwarded to CEIB, enhancing information sharing.
Investigation findings from search and seizure operations must be shared with the Central Economic Intelligence Bureau within fifteen days of finalisation of the Appraisal Report, replacing the practice of endorsing PSRs. The submission must use a specified format listing date of search, taxpayer name/address/PAN, gist of findings, and the law enforcement agencies for which the information is relevant, and information regularly shared with Regional EICs must also be sent to CEIB, under intimation to CBDT.

TDS on property sales: online correction of Form 26QB enabled; SOP withdrawn, AO approval required without DSC.
CPC TDS has enabled an online correction facility for Form 26QB (TDS on sale of property under section 194 IA) from 29/02/2016 and the interim SOP is withdrawn. Corrections made with a Digital Signature Certificate are auto approved for permitted fields; corrections without a DSC affecting PANs, amount, or dates require approvals by affected PAN holders and subsequent verification and approval by the TDS Assessing Officer via TRACES, with taxpayers required to present hard copies and supporting identity and transfer documents for AO verification.

Pendency management: supervisory officers directed to eliminate long pending adjudication, ensure inspections and timely MIS uploads.
Supervisory officers are directed to take immediate remedial action to eliminate pendency in key work areas by ensuring regular inspections, timely uploads to the Monthly Information System, and active resolution of matters likely to cause litigation or impede ease of doing business, with specific focus on delayed adjudication, Call Book cases, outstanding refund claims, unanswered LARs/SOFs and long running investigations.

Non-filing Prosecution under section 276CC: non-filers flagged in AIMS for Assessing Officers to review and act under income tax law.
Non-filers whose return filing deadline had lapsed and who did not respond to NMS identification have been designated as potential candidates for prosecution under section 276CC. These matters are recorded in the Actionable Information Monitoring System (AIMS), which allows marking cases as "Proposed for prosecution" or "Not proposed for prosecution," and Assessing Officers are instructed to review AIMS data and take action if the statutory conditions for prosecution are met.

Access to reasons for manual scrutiny enabled in ITD system, allowing AOs to view CPC-based selections pending section 143(3) order.
The ITD system functionality to view cases manually selected for scrutiny on the basis of CPC suggestions for A.Y. 2013-14 has been re-enabled; this applies to cases selected under Manual Scrutiny where an order under section 143(3) has not yet been passed and is accessible via AST Processing CPC Interface List of scrutiny cases from CPC.

Electronic SMTP processing required: manual physical endorsement discontinued to expedite transshipment of containers to declared ICDs.
Physical/manual endorsement of SMTP by the Superintendent of Customs, Import Noting, is discontinued where SMTP is generated electronically via the EDI/ICEGATE system; electronically generated SMTP will suffice for transshipment to the ICD declared in the IGM and stakeholders should use the electronic facility to expedite cargo clearance, reporting implementation difficulties to the Deputy/Assistant Commissioner of Customs, Import Noting.

Importer verification: EPCG and Advance Authorizations registered on affidavit followed by post verification and conditional bank guarantee requirement.
Registrations of Advance Authorization/EPCG authorizations will be allowed on the basis of an affidavit without prior Central Excise verification; upon submission of the original authorization, a request letter and the prescribed affidavit, registrations shall be completed the same day. Post-registration verification by relevant agencies will determine penal consequences, and adverse reports will render any exemption from Bank Guarantee/cash security inapplicable, requiring a 100% Bank Guarantee.

Single window integration for imports: new mandatory Bill of Entry fields and ICEGATE specifications require electronic compliance.
Implementation of Single Window and an Integrated Bill of Entry mandates revised BE message formats and additional mandatory fields; BE submissions lacking required fields risk rejection. ICEGATE hosts technical specifications, Single Window directories, and forthcoming partner agency guidance. Operational changes include reserved @@ fields for future use, invoice table entry for third party RBI details, expanded RSP flags, mandatory coded Enduse values, Accessory Status, Preceding Level in HSS, Commercial Tax Type flag 'E' for excise registration under concessional import rules, a Statement Table requiring codes CUV02/CUV03 with Statement Type DEC, and a mandatory AD Code for outward remittance.

Export proceeds monitoring: mandatory six monthly BRC or negative statements to enable drawback recovery for unrealized foreign exchange.
Exporters must substantiate realisation of foreign exchange by furnishing AD wise Bank Realisation Certificates or statutory auditor negative statements on a six monthly basis; the BRC module in ICES/ICEGATE records authorised dealer declarations, generates due dates on drawback shipping bills, flags pendent cases, and permits officers to clear shipping bills upon receipt of BRCs, approved negative statements, or registered recovery particulars, enabling recovery action where proceeds remain unrealized within the prescribed period.

Unit Quantity Code compliance: waivers and procedural steps permit officers to amend UQC while requiring complete goods description.
Compliance with the Unit Quantity Code is mandatory in Bills of Entry and Shipping Bills; officers must ensure the correct statutory UQC is recorded and the Bill contains a comprehensive description of goods. Where the statutory UQC is incompatible with trade practice or in MRP-based assessments, Group ACs/DCs (non-RMS) and concerned ACs/DCs (RMS docks) are empowered to waive the UQC, and RMS dock officers must return Bills to the assessment group when a UQC change is required. Trade must correctly declare UQC and full descriptions at submission to avoid delays.

Tariff Rate Quota allocation: additional raw cane sugar quantity made available for export to USA under free TRQ conditions.
An additional quantity of raw cane sugar is allocated for export to the United States under the Tariff Rate Quota (TRQ) from the non-levy (Free Sale) quota and remains subject to the TRQ's 'Free' status and the notified "Nature of Restrictions." Required Certificates of Origin shall be issued by the Additional Director General of Foreign Trade, Mumbai, and applicable reporting and certification requirements under the governing notification continue to apply.

Sealing of premises for obstructing tax surveys permitted, with seizure, acknowledgements and statutory de sealing conditions.
Survey teams led by an Assistant Commissioner/VATO may enter premises to detect tax evasion, seize incriminating documents and unaccounted papers and must give a proper acknowledgement for seized items. If a dealer obstructs or refuses to cooperate, the premises may be sealed, suspending business activities; de sealing is allowed only after satisfaction of the statutory de sealing conditions and applicable rules. Where a survey cannot be completed in one day, the team may secure the premises by locking and affixing a seal or posting security and resume the survey the next day from the same stage.

Central Excise duty on jewellery: transitional valuation safeguards, limited enforcement and sub committee to design compliance procedures.
Imposition of Central Excise duty on articles of jewellery was announced with differential treatment based on input tax credit and certain exclusions. A Sub Committee of the High Level Committee will consult trade and officials on compliance procedures, recordkeeping, forms (including Form 12AA) and operating procedures, reporting within 60 days. Pending recommendations, payments shall follow first sale invoice value; invoice valuation will not be challenged if caratage/purity, weight and gem carats are specified; enforcement actions are restricted and exporters may use self declaration and LUT under prevailing arrangements.

Assignment of enforcement survey assessments to ward officers; transfers mandated and time bound completion required.
Assessments arising from enforcement surveys are assigned to the ward officers in whose jurisdiction the cases lie, except where jurisdiction has been transferred by the Commissioner under the Delhi Value Added Tax Act. Officers presently holding such pending cases must transfer them immediately to concerned ward officers, who must complete assessments within the statutory time limits. Failure to comply with the transfer or time-bound completion may attract disciplinary action.