Service tax payment deadline extension allows Tamil Nadu assessees until 20 December to remit November service tax.
An amendment to rule 6(1) of the Service Tax Rules, 1994 inserts a proviso allowing assessees in Tamil Nadu to pay the service tax for November 2015 to the credit of the Central Government by the 20th day of December 2015; the Service Tax (Third Amendment) Rules, 2015 come into force on publication in the Official Gazette under powers of section 94 of the Finance Act, 1994.

Duty payment extension for specified clearances permits administrative deferral and Board-ordered deadline extensions in special circumstances.
The amendment defers the due date for payment of the duty on clearances for November 2015 by assessees in Tamil Nadu to a later date in December and adds provisions empowering the Central Board of Excise and Customs to extend prescribed periods by order where circumstances of a special nature are specified, enabling administrative extensions of deadlines.

Transfer pricing documentation: cooperative societies procuring milk must maintain detailed records and publicly declare pricing.
Amendments include purchases of milk and milk products by co-operative societies as eligible specified domestic transactions and require such societies to maintain ownership and membership descriptions, transaction terms and values, actual workings for determining the transfer price, assumptions and negotiations, evidence of routinely declared public prices, and any other information relevant for transfer price determination. The rules define qualifying pricing based on milk quality parameters irrespective of procurement quantity or members' shareholding, and amend Form 3CEFB to require quantity, milk-equivalent, rate, uniformity of payment, and conformity disclosures with a transitional filing allowance.

Anti dumping duty on Gliclazide imposed, applying producer specific rates to China origin imports and payable in domestic currency.
Imposition of definitive anti dumping duty on Gliclazide (tariff item 2942 00 90) originating in, or exported from, the Peoples Republic of China, based on findings of export below normal value, material injury to domestic industry, and causal link. The government prescribes producer and exporter specific duty rates and a residual rate for other combinations. Duties are effective for a fixed term from Gazette publication, payable in Indian currency, with exchange rates determined by separate government notification and the relevant date being presentation of the bill of entry.

Provisional anti dumping duty imposed on methylene chloride imports to address dumped pricing and protect domestic industry.
Provisional anti dumping duty is imposed on Methylene Chloride (sub heading 2903 12) following preliminary findings that imports from the People's Republic of China and Russia were dumped, caused material injury to domestic industry, and have positive dumping margins; the notification prescribes specified per unit duty rates for named producers/exporters and other import scenarios, denominated in US dollars per metric ton, and provides that the duty is effective for a limited period not exceeding six months and shall be paid in Indian currency with exchange rates as notified by the Department of Revenue.

Eligible project extension under section 35AC continues for Ayodhya Charitable Trust's rural rehabilitation scheme.
The Central Government notifies the Ayodhya Charitable Trust's "Community based rehabilitation programme through rural health services" as an eligible project under the Explanation to section 35AC for a further three year period beginning 2015 16, on the National Committee's recommendation under the Income tax Rules, confirming continuation of the approved project cost and reflecting prior extensions.

Section 35AC deduction approvals allow specified institutions' projects to qualify for tax deductions under notified eligible projects.
The Central Government, on the National Committee's recommendation, notifies specific institutions and approves their eligible projects and schemes as qualifying for deduction under Section 35AC, specifying for each the estimated project cost, the maximum amount allowable as a deduction and the period of approval. A table lists twenty-eight institutions with project descriptions, recommended estimated costs and deductible limits, with most approvals tied to a multi-year period and a minority to alternative timeframes.

Safeguard investigation into hot-rolled steel imports could prompt provisional duties protecting domestic producers from serious injury.
A safeguard investigation has been initiated into imports of specified hot rolled flat sheets and plates of alloy and non-alloy steel after applicants representing a major share of domestic production submitted data for 2012-13 to 2015-16(A). Citing rising imports, reduced capacity utilisation, falling market share, declining profitability and increased inventories, the Directorate General of Safeguards found a prima facie case of serious injury or threat thereof and invited interested parties to submit views and seek interested-party status within prescribed time limits; a public file of non-confidential material is available.

Polling rescheduling: fresh re-voting dates appointed for affected polling booths after natural calamity disrupted election logistics.
Polling at multiple Southern Region booths was postponed due to severe rains and flooding that disrupted delivery of election material. The Returning Officer, exercising powers under the election rules, appointed fresh dates for polling: re-voting for Chennai booths S022-S034 on 18th December and re-polling for the other listed Southern Region booths on 19th December, and communicated the change to candidates and affected voters.

Mode of payment expansion permits RBI-directed additional payment modes for authorised dealers under FEMA regulations.
The amendment inserts into Regulation 5 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2000 a provision authorising "any other mode of payment" in accordance with directions issued by the Reserve Bank of India to authorised dealers, thereby permitting the RBI to prescribe additional payment methods for foreign exchange receipts and payments.

Jurisdictional allocations revised for central excise audit and appeal formations, reorganising benches and district coverage nationwide.
Amendment substitutes entries in Tables I(B), II(B), IV and Table III(A) of the principal Central Excise notification to reassign and rename Audit and Appeal formations and to specify district jurisdictions, including the territorial scope of the Large Taxpayer Unit; it also omits specified serial entries from Table III(B), effecting a reorganisation of jurisdictional coverage for Central Excise audit and appeal administration.

Customs amendment adds a designated Haryana site permitting unloading of imports and loading of exports under statutory powers.
An amendment to Notification No.12/97 CUSTOMS (N.T.), under powers of clause (aa) of sub section (1) of section 7 of the Customs Act, 1962, inserts "Village Janoli Bhagola, Tehsil Palwal" for Haryana into the Table as a designated site for "Unloading of imported goods and loading of export goods".

Anti-dumping duty on injection moulding machine imports imposed, with exclusions and a defined landed value for calculation.
Definitive anti-dumping duty is imposed on plastic processing or injection moulding machines with clamping force between 40 and 1000 tonnes (tariff item 8477 10 00) originating in or exported from the People's Republic of China and in specified country-export combinations; the duty is to be calculated as a percentage of the "landed value" of imports. Exclusions are listed for certain blow moulding, vertical, and fully electric servo driven machines and specific footwear machinery. The duty is payable in Indian currency for five years from publication unless earlier revoked, superseded or amended.

Anti-dumping duty on Phthalic Anhydride imposed to counteract dumped imports and protect domestic industry.
The Central Government, exercising powers under section 9A of the Customs Tariff Act and relevant anti-dumping rules, imposes anti-dumping duty on Phthalic Anhydride from Japan and Russia at specified US dollar per metric tonne rates for defined origin/export/producer/exporter categories, to counter dumping and material injury to the domestic industry. Duties are payable in Indian currency using the official exchange rate on bill of entry and remain effective for a five-year period unless earlier revoked, superseded or amended.

Anti-dumping duty on melamine tableware from China, Thailand and Vietnam imposed for five years to address dumped imports.
Imposition of anti-dumping duty on Melamine Tableware and Kitchenware from the People's Republic of China, Thailand and Vietnam is imposed under section 9A of the Customs Tariff Act read with the Customs Tariff Rules, 1995; the designated authority found exports below normal value, material injury to the domestic industry, and cumulative causation by dumped imports. The notification prescribes US dollar per metric ton duty rates for specified tariff classifications and country origin/export permutations, is effective for five years from Gazette publication, and requires payment in Indian currency with exchange rates determined as per Government of India notifications.

Exchange rate determination for import and export goods under Customs Act sets official conversion rates effective early December.
Determination of official foreign currency conversion rates under Section 14 of the Customs Act, 1962 sets specified rupee equivalents for listed currencies to be applied to imported and exported goods, supersedes the prior CBEC notification, and implements two schedules distinguishing import and export rates effective 4th December, 2015.

Service of communication addresses specified for tax notices, with prioritized physical and electronic address rules and security standards.
Service of notice and other communications under the Income tax Act is governed by newly inserted rule 127, prescribing a prioritized list of addresses for physical delivery (PAN database, address in the relevant return, last furnished return, company registered office) and for electronic delivery (email in the relevant return, email in the last return, company email on MCA website, or any email furnished by the addressee). The designated systems authority must specify procedures, formats and standards for secure electronic transmission and implement security, archival and retrieval policies.

Regulatory power over issuance of foreign convertible bonds allows RBI, with government, to change issuance rules for FCCBs and FCEBs.
The amendment adds provisos to Regulation 21 allowing the Reserve Bank, in consultation with the Government of India, to change or prescribe any provision or proviso for issuance of foreign currency convertible bonds (FCCBs) and foreign currency exchangeable bonds (FCEBs), including modifications applicable to both the automatic route and the approval route; the Regulations are titled as the 2015 amendment and come into force on publication in the Official Gazette.

RBI power to prescribe foreign borrowing parameters expanded; can modify eligibility, terms, and transition dates.
The Reserve Bank of India may, in consultation with the Government of India, prescribe or modify for both the automatic and approval routes any provision or proviso concerning parameters for overseas borrowings in foreign currency or Indian rupees, including eligible borrowers and lenders, permitted purposes, amount, maturity, all in cost, security, pre payment, parking of proceeds, reporting and drawal, refinancing and debt servicing, and may prescribe the date from which new provisions or cessation of existing provisos will take effect.

Warehousing station designation enables establishment of export oriented units under Customs Act powers and notifications.
Bherai village in Rajula Taluka, Amreli District (Gujarat) is designated as a warehousing station to enable establishment and operation of export oriented units, pursuant to powers conferred by central government notifications and the Customs Act, as declared by the Chief Commissioner of Customs for the Gujarat Zone.