Reform-linked capital assistance awarded to a State after completing three citizen-centric reforms, enabling road-sector projects.
Telangana received additional reform-linked capital assistance of Rs. 179 crore under the Scheme for Special Assistance to States for Capital Expenditure after completing reforms in three of four citizen-centric areas (One Nation One Ration Card, Ease of Doing Business, Urban Local Bodies). Rs. 89.50 crore has been released as the first instalment, and the additional funds are earmarked for road-sector capital projects. The Scheme's Part III provides incentive funds to States that complete at least three of the specified reforms by 15 February 2021.

Fiscal policy response under Aatma Nirbhar Bharat bolstered capital spending and allowed conditional state borrowing to support recovery.
The document states that the Government adopted a calibrated fiscal policy response under Aatma Nirbhar Bharat combining demand- and supply-side measures-including elevated capital expenditure, targeted incentives, food and direct transfers, credit guarantees and Extra Budgetary Resources-to cushion the pandemic shock and support recovery. It highlights higher capital outlays, a temporary rise in fiscal and revenue deficits, recovery in GST collections, planned non-debt capital receipts and an allowance for states to take additional borrowings up to 2% of GSDP conditional on reforms.

Urban local body reform eligibility enables additional borrowing by states upon completing prescribed property tax and user charge measures.
States that complete Urban Local Body reforms become eligible to mobilise additional borrowing through market borrowings, subject to notifying floor rates of property tax in consonance with circle rates and floor rates of user charges for water, drainage and sewerage reflecting current costs and past inflation, together with a mechanism for periodic increases in these rates in line with price movements.

Turant Customs trade facilitation enhances ease of doing business and recognises officers for operational contributions to supply chain resilience.
The CBIC emphasised Ease of Doing Business and trade facilitation, highlighting operational reforms under the Turant Customs programme-faceless, contactless and paperless clearance-to strengthen supply chain resilience and ensure uninterrupted movement of goods during the pandemic. Officers were recognised with Certificate of Merit awards for exemplary contributions to these administrative and digitalisation efforts.

Rural Local Bodies grants: instalments released subject to utilisation certificates and prompt transfer requirements.
Release of central grants to Rural Local Bodies under the 15th Finance Commission comprises untied basic grants (excluding salary/establishment expenditure) and tied grants for sanitation and drinking water; grants supplement Centrally Sponsored Schemes and are payable to all three Panchayati Raj tiers. Subsequent instalments require a Utilisation Certificate and administrative recommendation; subnational governments must transfer funds to local bodies within a short statutory timeframe, with interest payable on delayed transfers. The release schedule and state wise amounts for the fiscal year are recorded.

Regional appellate bench for corporate insolvency eases appeals from southern jurisdictions and aims to reduce case pendency.
The Government established the NCLAT Chennai Bench with two designated Members and assigned it jurisdiction over appeals from NCLT benches for Karnataka, Tamil Nadu, Kerala, Andhra Pradesh, Lakshwadeep and Puducherry; the New Delhi seat is designated the Principal Bench. The measure, together with five new NCLT benches, aims to increase tribunal capacity, reduce travel burdens, shorten timelines and promote speedier disposal of corporate insolvency and company law appeals, supported by continued virtual operations and a reported high disposal rate under the Insolvency and Bankruptcy Code framework.

Special Assistance for capital expenditure: incentive funding awarded to states implementing citizen-centric reforms and approved projects released.
The Special Assistance to States for capital expenditure scheme provides allocations in three parts: fixed allocations for north-eastern and hill States (Part-I), proportional allocations to other States (Part-II), and a conditional incentive pool (Part-III) reserved for States that implement at least three of four specified citizen-centric reforms. Eligibility for Part-III funding requires completion of those reforms and nodal ministry recommendation by the prescribed deadline; approved project lists are sanctioned by the Department of Expenditure and first instalments are released following approval.

Undisclosed income exposed: search and seizure revealed concealed transactions, coded records, benami property and undisclosed loans.
Search and seizure operations in Jaipur on 19 January 2021 across three groups uncovered concealed physical and digital records, coded stock and secret cavities, revealing long term unaccounted transactions, unreported manufacturing and sales suppression, benami property records, understated project investments, undisclosed income from housing schemes, and unaccounted cash loans with interest; investigations are ongoing.

Unaccounted income uncovered in search operation leads to accepted undisclosed sales revenue and agreement to pay self assessment tax.
A search operation on builders in the Borivali-Mira Road-Bhayander area uncovered seized unaccounted cash and evidences of undisclosed income, including on money from property sales, accommodation entries via shell/paper companies, capital introductions and unaccounted expenses. The group accepted previously unrecognised sales revenue for the relevant fiscal year and agreed to pay the related Self Assessment Tax; lockers remain to be accessed and further investigations and assessments are ongoing.

Direct Benefit Transfer for electricity subsidies enables reform-linked additional state borrowing after district-level implementation.
Introduction of Direct Benefit Transfer (DBT) for agricultural electricity subsidies in one district qualified the State for reform-linked additional borrowing. The DBT scheme was implemented in Vidisha district with beneficiary transfers and will expand to other districts before statewide rollout. The Department of Expenditure's framework links additional resource mobilisation to three power-sector reforms-reduction of AT&C losses, narrowing the ACS-ARR gap, and DBT introduction-permitting States to raise extra funds through open market borrowings upon meeting the prescribed conditions.

Excise duty increase on petrol and diesel boosts central revenue despite reduced fuel consumption during the pandemic.
A sharp increase in central excise duty on petrol and diesel in March and May 2020 produced a 48% rise in excise receipts during April-November 2020 despite lower fuel sales; excise (central) and VAT (state) continue to apply to oil products excluded from GST, with ad valorem levies on some products and per unit hikes directly increasing per litre incidence and central mop up.

Search and seizure operations uncover undisclosed income and complex layering schemes; admissions, seizures and ongoing investigations follow.
Search and seizure operations based on departmental data and enquiries uncovered concealment of income via undisclosed cash sales, bogus expenses, layering of unlisted share sales to convert cash into unsecured loans or share capital, round tripping, bogus losses on penny stocks, unaccounted loans and commissions; incriminating documents were seized, an assessee admitted a portion of undisclosed income, seizures of unaccounted cash were made, and further investigations continue.

One Nation One Ration Card portability enables states additional borrowing permission upon Aadhaar seeding and FPS automation.
Completion of the One Nation One Ration Card reform makes a State eligible for additional borrowing linked to GSDP. Tamil Nadu, as the 11th State, was granted permission to mobilise extra resources after implementing portability that allows beneficiaries under NFSA and other schemes to obtain rations from any e-PoS enabled FPS. The additional 0.25% of GSDP borrowing limit is conditional on both Aadhaar seeding of all ration cards/beneficiaries and automation of all FPSs with e-PoS devices and biometric authentication.

Dividend distribution: SPMCIL paid a final dividend to the Government in compliance with DIPAM guidelines, reflecting profit-linked payout.
SPMCIL paid a final dividend for financial year 2019-20 to the Government of India, determined as a proportion of the company's net worth and reported as a proportion of profit after tax, in compliance with Department of Investment and Public Asset Management guidelines; the administrative handover of the dividend cheque to government officials is recorded.

Additional borrowing permission for states completing ease of doing business reforms enables mobilization of extra fiscal resources.
States completing prescribed ease of doing business reforms qualify for additional borrowing permissions linked to a May 2020 enhancement of state borrowing limits; the reforms include completion of the District Level Business Reform Action Plan assessment, removal of renewal requirements for business registrations/approvals/licenses, and implementation of a centralized random inspection system with specified allocation, notice, and reporting requirements.

Search and seizure uncover undisclosed medical receipts, out of books transactions and significant unexplained cash redirected into assets.
Income-tax authorities conducted coordinated search and seizure operations at multiple medical and allied premises in Assam, uncovering extensive out-of-books transactions, separate handwritten and digital receipt records not reflected in audited books, substantial undisclosed receipts and low reported profits, and documents evidencing cash acquisitions of immovable assets and hospital reconstruction, with combined unexplained receipts and investments prompting ongoing tax investigations.

Search and seizure uncovers network using bogus sub-contractors and shell entities to pass false input tax credit.
Coordinated search and seizure operations targeted a civil contractor and a network using bogus sub-contractors and shell entities to generate unaccounted cash and pass on false Input Tax Credit; statements from operators and forensic analysis of digital evidence corroborated the money trail and documents evidencing extensive accommodation entries were seized while investigations continue.

Tax evasion complaint portal enables electronic filing and tracking of benami and undisclosed foreign asset allegations.
An automated e-portal on the Department's e-filing website accepts complaints alleging tax evasion, benami property transactions and undisclosed foreign assets, allowing submissions by PAN/Aadhaar holders and those without identifiers after OTP validation; complaints are filed via three separate forms and receive unique identifiers enabling online status tracking.

Corrigendum to income-tax administrative order updates jurisdictional compliance dates and adds source references.
Corrigendum revises the table at paragraph 7 by replacing the rows for Singapore and Brazil with corrected entries identifying the tax year and a sequence of compliance dates, and inserts a footnote listing the online sources relied upon for those corrected entries.

Urban Local Bodies reform enables additional state borrowing permission upon completion of stipulated fiscal measures.
Manipur has completed the Urban Local Bodies reforms required by the Department of Expenditure and received permission to mobilise additional funds via Open Market Borrowings. The reforms mandate notification of floor rates for property tax and user charges for water, drainage and sewerage reflecting costs and inflation, and a system for periodic increases in those floor rates. Completion of these reforms qualifies the State for additional borrowing linked to the conditional enhancement announced in May 2020.