Form DP-1 online submission requirement imposes a mandatory compliance obligation for registered dealers under Delhi VAT.
The Commissioner notifies a mandatory online submission requirement for Form DP-1 by all dealers, applicable to dealers registered up to the specified registration cutoff, and states that other provisions of the earlier notification remain unchanged.

Delegation of power to Regional Directors to receive inspector reports and initiate or refer prosecution on recommended offences.
The Central Government delegates to specified Regional Directors the authority to receive reports from Registrars or Inspectors recommending action for offences punishable with imprisonment under two years, excluding certain chapters and sections retained by the Central Government. Regional Directors shall examine such reports, obtain legal advice as needed, direct prosecution where they concur with the recommendation, and notify the Central Government with reasons when they do not; reports recommending action outside the delegated category must be forwarded to the Central Government for prosecution initiation.

CENVAT Credit amendment expands eligible intermediaries to include Authorized Couriers registered with customs authorities for credit treatment.
Amendment to rule 9(1)(d) of the CENVAT Credit Rules, 2004 inserts that, after "Foreign Post Office", the words "or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport," shall be inserted, thereby conditioning treatment for CENVAT purposes on such registration.

Tariff value fixation updates customs valuation for specified imports, covering edible oils, metals, seeds and nuts.
Amendment under section 14(2) of the Customs Act substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.), fixing tariff values in US dollars for specified imports. The substituted tables set commodity-specific tariff values for edible oils (various palm and soya oil descriptions), brass scrap, poppy seeds, areca nuts, and unit tariff values for gold and silver where certain notification benefits are availed, to be applied for customs valuation and assessment.

Service rules amendment raises specified monetary amount under rule 19B, substituting the previously lower sum.
Amendment substitutes the prescribed monetary figure in rule 19B of the Terms and Conditions of Service Rules, replacing the earlier lower sum with a higher specified sum; the change is effected by Central Government notification under its enabling power and takes effect upon publication in the Official Gazette.

Permanent Account Number quoting requirement mandates verification and reporting for specified transactions, with Form 60 as the PAN alternative.
The rules require mandatory quoting of the Permanent Account Number in specified transactions and permit a Form No.60 declaration where PAN is absent. Designated persons (registrars, banking officers, insurers, depositories, intermediaries, sellers and other specified agents) must verify PAN or Form No.60, retain declarations, and where applicable transmit particulars electronically in Form No.61. A separate statement of specified financial transactions is to be submitted in Form No.61A by prescribed reporting entities under threshold-based categories, with aggregation, verification, digital filing and designated officer responsibilities.

Import exemption for chickpeas and lentils continues after amendment omitting specified proviso clauses under customs law.
The Central Government amends Notification No.12/2012-Customs by omitting proviso clauses (ab) and (ad) after the Table, thereby continuing the import exemption treatment for chickpeas (garbanzos) and lentils under the existing miscellaneous exemption notification framework pursuant to section 25(1) of the Customs Act, 1962.

Tariff concessions under India-Korea CEPA expand preferential customs rates for specified Korean imports, altering the notified tariff schedule.
Substitutes the Table in Notification No.152/2009 Customs with a revised Table listing specified chapters, headings and tariff items imported from the Republic of Korea and prescribes concessional customs rates for those goods under the India-Korea CEPA; the amendment takes effect from 1st January, 2016 and thereby updates the schedule of preferential rates and related coverage.

Tariff concessions expanded for specified imports from Malaysia under IMCECA, altering duty rates and entry conditions.
Substitutes the Table in Notification No.53/2011 Customs to prescribe concessional duty rates for specified chapter/heading/sub heading/tariff items for goods imported from Malaysia under IMCECA, listing each tariff line with the applicable percentage rate and making the substitution effective from 1 January 2016.

Tariff concessions under India ASEAN FTA expanded by notification substituting a concessional tariff table, effective from start of 2016.
Amendment to Notification No.46/2011 Customs by substituting the existing Table with a new, itemised tariff Table specifying concessional duty rates for identified chapters, headings, sub headings and tariff items for imports from ASEAN under the India ASEAN FTA. The Central Government, relying on public interest powers under Section 25 of the Customs Act, 1962, prescribes concessional rates and declares that the notification shall take effect from 1 January 2016.

De-notification of Special Economic Zone rescinds prior SEZ notification for textile zone after proposal and approvals
The Central Government rescinds the notification of the sector-specific Textile Special Economic Zone at Villages Bans Hariya, Jhund Sarai and Bangrolla, Gurgaon, comprising 142.1031 hectares, pursuant to the first proviso to Rule 8 of the SEZ Rules, 2006, following the developer's proposal, the State Government's no-objection and the Development Commissioner, Noida SEZ's recommendation, without affecting actions done or omitted before rescission.

Repatriation duty: realised foreign exchange must be returned to India and either sold, held with an authorised dealer, or applied to foreign liabilities.
A resident entitled to foreign exchange must realise and repatriate it to India and must not delay or frustrate receipt. Repatriation may be effected by selling to an authorised person for rupees, holding with an authorised dealer as specified by the Reserve Bank, or using it to discharge foreign-currency liabilities in the manner specified. Receipts in rupees from overseas bank or exchange house accounts maintained with an authorised dealer are deemed repatriation. Time-limited surrender obligations apply to non-individual residents and to resident individuals, with an exemption for Nepalese and Bhutanese currency.

Currency Export/Import Limits set for residents and visitors, with declaration requirements, RBI permissions, special rules for Nepal and Bhutan.
The regulations control export and import of Indian currency and foreign exchange by prescribing permissible limits for residents and visitors, authorising the Reserve Bank to permit exceptions, prohibiting export of certain coins, requiring arrival declarations for specified foreign currency brought into India, allowing unrestricted inbound foreign exchange other than notes and travellers cheques, and providing special denomination and limit rules for transfers to and from Nepal and Bhutan.

Foreign exchange purchase via postal and money orders permitted from post offices, subject to applicable law and rules.
The Reserve Bank permits any person to buy from any Post Office foreign exchange in the form of postal orders or money orders, subject to applicable law and rules; this authorization is issued under the Foreign Exchange Management Act and supersedes the earlier notification, taking effect upon publication in the Official Gazette.

Currency definition expanded to include debit and ATM cards, treating instruments that create financial liability as currency.
Definition of currency expanded to include debit cards, ATM cards and any other instrument that can create a financial liability, thereby bringing such card-based and analogous payment instruments within the regulatory definition of currency under clause (h) of Section 2 of the Foreign Exchange Management Act; the notification supersedes the earlier notification and takes effect from publication in the Official Gazette.

Rescission of transitional safeguard rules withdraws the rules while preserving prior actions under a savings provision.
The central government, exercising delegated authority under the Customs Tariff Act, rescinds the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, while expressly preserving a savings provision that protects actions and omissions taken prior to rescission.

Customs notification amendment adds Pantnagar as authorised inland container depot for unloading imports and loading exports.
The notification amends the principal customs notification by inserting a new entry designating Pantnagar, District Udham Singh Nagar, Uttarakhand, as an authorised location for unloading imported goods and loading export goods, thereby extending the list of recognised inland container depots/land customs stations under the principal Notification No. 12/97-CUSTOMS (N.T.).

Cross-border insurance holdings: residents may hold foreign life and general policies subject to remittance limits and permissions.
Residents may hold foreign health insurance if aggregate remittance including premiums does not exceed the Liberalised Remittance Scheme. Insurance for property in India or Indian-registered vessels with foreign insurers requires IRDA permission. Other foreign general policies require Central Government permission; policies acquired while non-resident may be continued. For life policies, holding requires specific or general permission of the Reserve Bank of India, with continuation allowed for policies acquired while non-resident. Premiums remitted from India trigger a requirement to repatriate maturity proceeds or claim amounts to India through banking channels within seven days.

Possession of foreign currency limited for residents while authorised persons and foreign coins may be held without limit.
The regulations set physical possession and retention limits: authorised persons may possess foreign currency and coins without limit within scope of authority; any person may possess foreign coins without limit; residents may retain foreign currency notes, bank notes and travellers' cheques up to a specified aggregate amount subject to conditions on how they were acquired; persons resident but not permanently resident may possess without limit foreign currency acquired while resident abroad and brought into India in accordance with regulations.

De-notification of Special Economic Zone land at Attipra reduces notified SEZ area after statutory de-notification procedures applied.
Central Government, acting under the Special Economic Zones Act and applicable SEZ Rules, de-notifies a specified land parcel of the sector specific SEZ at Attipra following an operator proposal, State no-objection, and Development Commissioner recommendation; the notification lists the affected survey numbers and areas, quantifies the de-notified land, and declares the revised total SEZ area after deletion.