Survey powers under the Income Tax framework require stricter pre-survey verification to prevent actions on unreliable information.
The Chairperson/Member (Investigation) observed that numerous surveys under section 133A were initiated in one region on largely inaccurate information, and directed that case selection require better homework and verification of source material before invoking survey powers; this instruction is to be circulated to all Income Tax Authorities in the administrative region with the Chairperson/Member's approval.

Manual Bills of Entry allowed for specified export incentive schemes pending ICES availability, subject to assessing group approval.
Permission is granted to file manual Bills of Entry for specified export incentive schemes not available in ICES 1.5, subject to AC/DC Assessing Group approval, and remains in effect until those schemes are operational in ICES 1.5.

Foreign Currency Bonds exemption: Chapter III not applicable when issued exclusively to non residents under Scheme and RBI regulations.
Where an Indian company issues Foreign Currency Convertible Bonds (FCCBs) or Foreign Currency Bonds (FCBs) exclusively to persons resident outside India in accordance with the Scheme of 1993 and applicable Reserve Bank of India directions/regulations, the provisions of Chapter III of the Companies Act, 2013 shall not apply to such an issue unless the Scheme or RBI directions/regulations otherwise provide.

Geographical jurisdiction and addresses of Kolkata-V Central Excise Commissionerate updated; Range Officers designated as Proper Officers.
Geographical jurisdiction and addresses of Divisions and Ranges under the re-organized Kolkata-V Central Excise Commissionerate are specified with an annexed list of assessees and 218 sheets of registration status. If an assessee's name is absent, the Range Officer for the area shall act as the Proper Officer. Changes in Division or Range assignments require documentary evidence submitted to the Deputy/Assistant Commissioner, who verifies and forwards proposals to the Commissioner for post-facto approval; modifications must not disrupt assessees' day-to-day operations.

Jurisdictional reallocation of customs and excise committees alters administrative jurisdiction and appellate assignments across offices effective immediately
Corrigendum amends specified Office Orders under powers in the Central Excise, Customs and Finance Acts by substituting S. Nos. and table entries to reassign committee compositions and administrative jurisdictions, add a new service-tax committee entry (S. No. 24A) for Chennai, relocate certain Commissioner(Adj.) DGRI designations between Mumbai and Delhi, reorganise paired commissioner jurisdictions (e.g., Indore-Bhopal, Raipur-Bilaspur, Vishakhapatnam/Nellore/Guntur/Tirupati groupings), and consolidate appellate commissioner references into single designated postings.

Jurisdictional reallocation adjusts customs, central excise and service tax commissioner assignments and committee compositions administratively.
The corrigendum (Office Order 10/2014) amends six prior office orders by substituting and adding table entries that reconstitute committee memberships and reallocate jurisdictional assignments among customs, central excise and service tax formations. It implements statutory delegation under Sections 35B(1B)(i), 129A(1B)(i) and 86(1)(1A) to change specific commissioner pairings, zone-wise postings, preventive formations and appealsbench references, and to exchange designated Commissioner(Adj.) - DGRI postings between Mumbai and Delhi.

Jurisdictional realignment of customs and excise bodies updates committee membership and territorial allocations under existing administrative powers.
Corrigendum amends prior office orders to revise committee composition and reallocate territorial jurisdictions among customs, central excise and service tax formations, substituting specific table entries, correcting commissioner(Adj.)-DGRI designations, adding a Chennai service-tax committee entry, and pairing neighbouring commissionerates with designated appellate responsibilities.

Manufactured goods classification confirms aluminium dross and skimmings are excisable under the Explanation to the definition of manufacture.
Aluminium dross and skimmings arising as by products in the process of manufacture of aluminium or non ferrous metal products are manufactured goods and therefore excisable with effect from 10.05.2008 in view of the Explanation added to the definition of manufacture.

Consolidated Account Statement requirement centralises mutual fund and demat holdings reporting using PAN-based consolidation and monthly dispatch.
A regulatory requirement mandates a single Consolidated Account Statement combining mutual fund holdings and demat securities, consolidated by PAN and dispatched by depositories and AMCs/MF-RTAs. AMCs/MF-RTAs must provide common PAN data to depositories promptly; depositories must consolidate and dispatch CAS on a monthly basis when transactions occur and half-yearly otherwise. Investors may opt out by negative consent; AMCs/MF-RTAs remain accountable for mutual fund data authenticity while depositories must ensure timely dispatch, data confidentiality, and a grievance redressal mechanism.

Cost audit filing extension: deadline extended without penalty; CRA-2 to be made available online and Form 23C filers exempt.
The Ministry extended the filing deadline for Form CRA-2 without penalty due to delayed availability of the form on the MCA website and stated that CRA-2 will be made available online. Companies that have filed Form 23C for appointment of a Cost Auditor for the financial year need not file Form CRA-2 anew for that year.

CENVAT credit denial for tower components and prefabricated buildings upheld, restricting credit for service providers.
The Bombay High Court held that towers and pre fabricated buildings are not inputs under Rule 2(k) nor capital goods under Rule 2(a) for a service provider; as immovable, non marketable and non excisable structures they cannot qualify for CENVAT credit and the Tribunal's denial of credit to the appellant was affirmed.

Section 119(1) direction: income-tax offices to remain open to implement jurisdictional restructuring during normal hours.
Direction under Section 119(1) that income-tax offices shall remain open on 15th November during normal office hours to conduct administrative work required for implementation of the restructuring of jurisdictions coming into effect that day; recipients are to notify concerned officers and ensure publication on departmental websites and officer portals to facilitate coordinated implementation.

Registration under Service Tax Rules requires ST-1 filing online with supporting documents and automatic grant if unissued.
Every person providing a taxable service must register under Rule 4 by filing Form ST-1 online through ACES and submitting self-certified supporting documents (PAN, business address, constitution) to the jurisdictional Superintendent; the Superintendent must issue the registration certificate within seven days of a complete application or the registration is deemed granted. Amendments require an online ST-1 and specified documentary proof depending on the change (premises, constitution, services).

Registration of export contracts required: APEDA issues time limited RCACs with quality, packaging and inspection conditions.
Export of Basmati rice requires mandatory registration of contracts with APEDA and compliance with grain size and composition standards; certain destinations require specified pre shipment quality inspection or certification from designated laboratories. APEDA issues a Registration Cum Allocation Certificate (RCAC) for contracted quantities after online application and payment of prescribed processing charges, with submission of dispatch details and original RCACs with shipping documents. The RCAC is valid for a time limited shipment period and is not amendable in respect of buyer particulars and FOB price.

Dispute Resolution Panel constitution under Section 144C appoints three members and a reserve member, effective from 11 November.
Constitution of a Dispute Resolution Panel under Section 144C appoints three named members and one reserve member for DRP, Ahmedabad, superseding earlier orders; members shall perform DRP duties in addition to regular duties and the order is effective from the stated date with Chairperson approval.

Dispute Resolution Panel under statutory provision constituted at Chennai; members appointed and additional duties assigned.
The Central Board of Direct Taxes constitutes a three-member Dispute Resolution Panel at Chennai with a designated Reserve Member under the statutory dispute-resolution provision, naming senior Commissioners/Director as members and assigning Panel duties in addition to regular responsibilities; the order supersedes prior constitutions, is effective from the stated commencement date, and is issued with the Chairperson's approval for administrative circulation.

Filing deadline extension for quarterly VAT returns; tax remains payable as usual and digital signatures waive hard copy filing.
Extension of the last date for filing online or hard-copy second quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 is authorised, requiring submission of prescribed annexures. Tax payment obligations remain unchanged and must be met in the usual manner, and dealers filing with a digital signature are not required to submit a hard copy of the return or Form DVAT-56.

Non-adversarial tax regime: limit scrutiny scope to specified information and enforce supervisory review and remedies.
Directives implement a non-adversarial tax regime by limiting the scope of scrutiny in cases selected from automated information to specified issues unless widened with senior sanction, requiring supervisory review to prevent frivolous or high pitched additions, mandating credit for TDS evidence to avoid refund withholding, confining remand reports to specified matters, applying merit-based discretion for appeals and references, enforcing timely grievance disposal, and requiring summons to be issued only in deserving cases.

Marketability of intermediate odoriferous compounds determines excisability; marketable mixes are subject to excise duty.
Excisability of odoriferous compounds used in agarbathi depends on marketability: non-marketable secret intermediate mixes remain non-excisable, but where evidence shows an intermediate compound is capable of being bought and sold as a distinct commodity (e.g., has shelf life and identifiable characteristics), it is excisable irrespective of whether it is actually marketed.

Border Haat trade permits locally produced goods and limits vendors to nearby residents under committee oversight.
The DGFT implements the MOU arrangements to operationalise a Border Haat at Srinagar, Tripura, permitting trade in specified locally produced categories-vegetables, food items, fruits, spices; minor forest produce (excluding timber); cottage industry products; small agricultural household implements; and locally produced garments, melamine and processed foods. Locally produced is defined as produce of the concerned border district, with the Haat Management Committee authorised to classify specific commodities. Vendors must reside within a five kilometre radius; immediate-consumption snack foods and juices may be allowed by the Committee.