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No. 106/2022 - Dated: 02-09-2022 - Inc.Tax Act 1961 Income Tax
Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT defined.
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Control of income-tax authorities establishes supervisory subordination of commissioners while preserving appellate discretion.
The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.
No. 06/2022-State Tax - Dated: 02-09-2022 - Delhi SGST GST - States
Extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022
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Due date extension for FORM GST PMT-06 allowed for April returns until the extended deadline.
The Commissioner, under the first proviso to sub rule (3) of rule 61 of the Delhi GST Rules, extended the due date to deposit tax required under the proviso to sub section (7) of section 39 for payments made in FORM GST PMT-06 for the month of April 2022, thereby establishing an alternative deadline for that specific deposit obligation.
No. 73/2022 - Dated: 01-09-2022 - Cus (NT) Customs
Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 70/2022-Customs(N.T.), dated 18th August, 2022
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Exchange rate determination: notified conversion rates for specified foreign currencies for import and export goods, effective early September.
The Central Board of Indirect Taxes and Customs determines distinct rates of exchange for specified foreign currencies to be used for imported goods and export goods, superseding the earlier notification except as to prior actions, and sets those operative rates in two annexed schedules with an effective date.
No. 7/2022 - Dated: 01-09-2022 - Telangana SGST GST - States
Proper Officers under TGST Act, 2017
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Proper-officer function assignment authorises return scrutiny and assessment for specified taxpayers through the Scrutiny Module under GST procedures.
Assignment of proper-officer functions under the Telangana Goods and Services Tax Act, 2017 is made to the Deputy Commissioner (STU-1), Abids Division, for specified taxpayers. The functions include assessment under section 73 and scrutiny of returns under section 61 for the identified financial years, including issuance relating to GSTR-9 and ASMT-10. Assessments must be undertaken only through the Scrutiny Module following the prescribed procedure under the TGST and CGST Acts, 2017.
No. 105/2022 - Dated: 01-09-2022 - Inc.Tax Act 1961 Income Tax
Income-tax (29th Amendment) Rules, 2022
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Exclusion from Rule 114BB: central and state governments and consular offices exempted from specified reporting, retrospective effect.
Proviso added to rule 114BB of the Income-tax Rules, 1962 excluding deposits, withdrawals and opening of current or cash credit accounts from the sub-rule when the transacting person is the Central Government, the State Government or a Consular Office; the Income-tax (29th Amendment) Rules, 2022 are given retrospective effect from 9 July 2022 and accompanied by an explanatory memorandum stating no person will be adversely affected.
No. F. 12(97)FD/Tax/2017-Pt.-I-42 - Dated: 31-08-2022 - Rajasthan SGST GST - States
Amendment in Notification No. F.12 (11) FD/Tax/2022-103 dated 23.02.2022
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Extension of GST notification deadline: phased compliance dates substituted to effect an immediate deadline extension.
The State Government, under sub section (2A) of section 174 of the Rajasthan GST Act, amends its earlier notification to substitute the previously specified deadline in sub clause (2) of clause 1 with a later deadline and to substitute the previously specified date against Phase III in the Table under definition (n) of clause 3 with the same later date, extending the operative timelines with immediate effect.
No. 72/2022 - Dated: 31-08-2022 - Cus (NT) Customs
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
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Tariff value fixation updates: revised import valuation set for edible oils, metals and areca nut, affecting customs assessment.
The Central Board substitutes new Tables in the principal customs notification fixing tariff values in foreign currency for specified edible oils, brass scrap, areca nut, and specified forms of gold and silver, including explanatory scope notes; the amendment takes effect from the stated commencement date and updates the tariff valuation schedule used for customs assessment.
No. 46/2021 - Dated: 31-08-2022 - Cus Customs
Extends the existing concessional import duties on specified edible oils up to and inclusive of the 31st March, 2023 - Restrict the reduced rate of AIDC on 3 item till 1-10-2022 - Seeks to amend notification Nos. 48/2021 and 49/2021 - Customs, both dated 13.10.2021
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Concessional import duties extended for specified edible oils, amending notifications to continue reduced duty treatment.
Amends prior customs exemption notifications to extend concessional import duty coverage for specified edible oils by substituting a later expiry date in paragraph 2 of Notification No. 48/2021 and by omitting the proviso in paragraph 2 of Notification No. 49/2021 that would have excluded three specified items after the earlier cutoff, thereby maintaining reduced duty treatment for those goods under the amended notifications.
No. 45/2022 - Dated: 31-08-2022 - Cus Customs
Exemption from Additional duty on specified goods by designated airlines when imported from specified countries - amendment in few entries - Seeks to further amend notification no. 130/2010-Customs dated 23rd December, 2010
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Exemption amendment narrows designated airlines list and alters scheduled entries affecting customs duty exemptions.
Amendment revises the principal customs exemption schedule by omitting specified items and serial entries and by substituting the Column (3) entries for one serial with two named carriers, thereby changing the list of designated airlines and the scope of exemptions for specified imported goods while leaving the rest of the principal notification intact.
No. 28/2022 - Dated: 31-08-2022 - CE Central Excise
Road and Infrastructure Cess for exports of petrol and diesel - increase cess on export of Diesel - Seeks to amend No. 10/2022-Central Excise, dated the 30th June, 2022.
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Road and Infrastructure Cess increased on diesel exports, amending the prior notification and taking effect in September.
Increase in the Road and Infrastructure Cess on diesel exports by substituting the Table entry in Notification No. 10/2022 Central Excise with a revised cess per litre; the amendment takes effect from the first day of September, 2022.
No. 27/2022 - Dated: 31-08-2022 - CE Central Excise
Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
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Additional excise duty on diesel exports increased under section 5A, amendment effective from 1 September.
Central Government amends Notification No. 04/2022-Central Excise by substituting the entry in column (4) against S. No. 2 of the Table to revise the Special Additional Excise Duty on diesel exports. The amendment is issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, by Notification No. 27/2022-Central Excise and comes into force on 1st September 2022.
No. 26/2022 - Dated: 31-08-2022 - ADD Customs
Extension to levy of ADD on Jute Products originating in or exported from Nepal and Bangladesh.
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Anti-dumping duty extension on jute imports preserved, maintaining customs protection against dumped jute products from specified origins.
The Central Government amended the principal notification to substitute paragraph 3, thereby continuing the anti-dumping duty on specified jute products originating in or exported from Bangladesh and Nepal for a further prescribed period unless earlier revoked, superseded, or amended, following a review initiated by the designated authority under the Customs Tariff Act and the anti-dumping rules.
No. 26/2022 - Dated: 31-08-2022 - CE Central Excise
Increase the Special Additional Excise Duty on production of Petroleum Crude export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
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Special Additional Excise Duty increase on petroleum crude and ATF exports takes effect, amending the prior excise notification.
The Central Government amends Notification No. 18/2022 Central Excise by substituting higher duty entries in the notification Table: the first tariff item's column (4) entry is replaced with a higher per tonne duty and the second tariff item's column (4) entry is replaced with a higher per litre duty; the amendment takes effect on 1 September 2022.
No. 25/2022 - Dated: 31-08-2022 - CE Central Excise
Special Additional Excise Duty leviable on Aviation Turbine Fuel - Seeks to amend the eighth schedule to the Finance Act, 2002 to revise the duty on Aviation Turbine Fuel
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Special Additional Excise Duty on aviation turbine fuel amended in the Eighth Schedule, revising the statutory levy and coming into force soon.
The Central Government amended the Eighth Schedule to the Finance Act, 2002 to revise the Special Additional Excise Duty entry for Aviation Turbine Fuel, substituting the existing entry with a new levy for fuel falling under the prescribed tariff heading, and made the amendment effective from the notified commencement date.
No. S.O. 4142 (E) - Dated: 30-08-2022 - IBC IBC
Fast Track Corporate Insolvency Resolution process - Startup (other than the partnership firm) as defined in the Notification for Eligibility criteria for an entity to be considered as Startup w.e.f 19-2-2019 - Seeks to amend Notification S.O. 1911(E), dated the 14th June, 2017
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Fast Track Corporate Insolvency Resolution: startups (excluding partnership firms) now eligible under amended notification under Insolvency and Bankruptcy Code.
Amendment substitutes clause (b) of the principal Fast Track notification to provide that a Startup, other than a partnership firm, as defined in the Government of India notification of 19th February, 2019 (and as amended), is eligible for the Fast Track Corporate Insolvency Resolution process under the Insolvency and Bankruptcy Code.
No. S.O. 4061 (E) - Dated: 30-08-2022 - SEZ SEZ
Special Economic Zone for IT/ITES in the State of Maharashtra, Village- Ghansoli, Navi Mumbai - de-notifies an area of 2.7081 hectares, thereby making the resultant area as 3.1438 hectares.
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SEZ de-notification reduces zone area after approval; statutory exercise under Special Economic Zones Act as per listed parcels.
Central Government de-notifies 2.7081 hectares from the IT/ITES SEZ at Ghansoli, Navi Mumbai, following State Government approval and the Development Commissioner's recommendation, finding statutory requirements under the Special Economic Zones Act and Rules satisfied; ten listed survey parcels totaling 2.7081 hectares are removed, leaving a resultant SEZ area of 3.1438 hectares.
No. S.O. 4060 (E) - Dated: 30-08-2022 - SEZ SEZ
Sector specific Special Economic Zone for Aluminum and Aluminum products in the State of Odisha - Area de-notified - Seeks to rescind Notification No. S.O. 499 (E) dated 13th March, 2008
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De-notification of Special Economic Zone rescinds SEZ status, restoring land for company project use under SEZ rules.
The Central Government rescinds the prior notification establishing the sector-specific Special Economic Zone for aluminum at Lapanga, Odisha, at the developer's proposal and with the State's No Objection Certificate and Development Commissioner recommendation; the rescission is made under the proviso to the applicable SEZ rule and preserves actions already done or omitted before rescission.
No. LL(B).28/2017/Pt.I/1 - Dated: 30-08-2022 - Meghalaya SGST GST - States
Meghalaya Goods and Services Tax (Amendment) Ordinance, 2022
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Input tax credit communication: new ordinance restricts credit availment tied to supplier payment and prior filing compliance.
The Ordinance mandates an auto-generated electronic statement of inward supplies and input tax credit to recipients, prescribes conditions and restrictions under which such reported supplies may prevent availment of credit, and links availment to supplier payment and timely filing of outward-supply details. It bars furnishing current-period outward-supply details or returns where prior-period outward-supply details remain unfurnished (subject to notified exceptions), requires reversal of credit where supplier tax is unpaid with re availment upon payment, and empowers the Government to limit credit discharge from the electronic credit ledger and to amend related notifications retrospectively.
No. S.O. 4167(E) - Dated: 29-08-2022 - Info Tech Indian Laws
Notification of Cyber Forensics Laboratory, Navy Cyber Group, New Delhi, as Examiner of Electronic Evidence under Section 79A of the IT Act, 2000.
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Electronic evidence examination: Cyber forensic laboratory designation covered computer media and mobile devices, later rescinded.
Central Government designated Cyber Forensics Laboratory, Navy Cyber Group, Talkatora Annex, New Delhi as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Authorised functions were confined to computer (media) forensics, excluding floppy disk drives, and mobile devices forensics. The designation was rescinded on 27 November 2024.
No. S.O. 4166 (E) - Dated: 29-08-2022 - Info Tech Indian Laws
Notification declaring LIC’s business application and document digitisation system as Protected Systems under Section 70 of the IT Act, 2000.
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Protected systems designation safeguards critical business and document digitisation infrastructure through written, role-based access authorisation.
Computer resources supporting the Life Insurance Corporation of India's business application and document digitisation systems, along with associated dependencies, are designated as protected systems and treated as Critical Information Infrastructure. Access requires written authorisation from the Life Insurance Corporation of India and may be granted to designated employees, need-based contractual service-provider personnel and third-party vendors, or consultants, regulators, Government officials, auditors and stakeholders on a case-to-case basis.

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Specified income arising to a body or authority or Board or Trust or Commission - Andhra Pradesh Pollution Control Board, a Board constituted by the State Government of Andhra Pradesh notified u/s 10(46). - 103/2022 - Income Tax Act, 1961

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Tax exemption for pollution control board income conditioned on noncommerciality, unchanged activities, and specified return filing.
Specified categories of income of the Andhra Pradesh Pollution Control Board are notified as exempt under clause (46) of section 10 of the Income tax Act, ... Summary

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