Companies Accounts amendment mandates e-forms, portable PDF attachments and new disclosures on sexual harassment and maternity compliance.
The rules substitute legacy AOC forms with e-Form equivalents and add mandatory e-Form filings: Extract of Board Report and Extracts of Auditor's Report (Standalone and Consolidated). Companies must attach signed financial statements in portable document format with XBRL filings. Disclosure obligations are expanded to include counts of sexual harassment complaints (received, disposed, pending beyond ninety days) and a statement on compliance with the Maternity Benefit Act, 1961. The amendments take effect from the notified commencement date and apply to the specified AOC-4 family filings.

Schedule Amendment: insertion of Sikkim in 80 IE expands deductions for North East undertakings and adjusts totals.
Correction to Schedule CG replaces the bracketed reference in Schedule CG row B4ca from "(4ca -biva)" to "(4a-biva)". The Schedule 80-IE is substituted to insert a new row item for Sikkim, list two undertakings per North-East state with Form 10CCB references, and provide an aggregate total for North-East deductions which is carried as the total deduction under the section.

Zero coupon bond designation for Ten Year Zero Coupon Bond of REC Ltd sets issuance and maturity conditions.
The Central Government, exercising powers under the Income-tax Act and Rules, specifies the Ten Year Zero Coupon Bond of REC Ltd as a zero coupon bond, recording its tenure of ten years six months, issuance deadline of on or before 31 March 2027, maturity payment of Rs. 5,000 crores, aggregate discount of Rs. 2,200 crores, and a total issuance of five lakhs bonds.

Administrative reallocation of pending appeals: Commissioner of Customs (Appeals), Mumbai Zone I to adjudicate specified transferred appeals.
The Central Board of Indirect Taxes and Customs appoints the Commissioner of Customs (Appeals), Mumbai Customs Zone I to exercise the powers and discharge the duties of the Commissioner of Customs (Appeals), Mumbai Customs Zone II for adjudication and disposal of the appeals specified in the attached Table, identified by appeal number, filing date, appellant and original order/Bill of Entry reference; the appointment is made under section 4 read with section 3 and sections 5(1) and 5(1A) of the Customs Act and takes effect on publication in the Official Gazette.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver updated, affecting import valuation procedures.
The notification, issued under sub-section (2) of section 14 of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification with revised tariff values in US dollars for specified imports-covering edible oils (various palm and soya bean oils), brass scrap, areca nut, and defined forms of gold and silver-and clarifies unit measures and explanatory exclusions; the substitution takes effect on the stated commencement date and governs the tariff values applicable for import valuation and non-tariff entry treatment for the listed goods.

Customs duty reduction on crude vegetable oils and extension of yellow peas import exemption to a later date.
The notification amends earlier customs notifications to substitute duty entries so that the basic customs duty on crude soya bean oil (HS 15071000), crude sunflower oil (HS 15121110), and crude palm oil (HS 15111000) is set at 10%, and to extend the bill of lading cut off for the miscellaneous import exemption for yellow peas (HS 0713 10 10) by replacing the previously prescribed cut off date; the amendments take effect immediately.

Deduction under section 80-IE: schedule amended to add Sikkim, with entries for two undertakings and aggregate deduction.
Corrigendum substitutes Schedule 80-IE to insert a new "ah" entry for Sikkim, adding two undertaking entries for Sikkim each referencing the 30 field of Form 10CCB, and updates the aggregated total deduction for North East undertakings to include these entries, thereby revising the total deduction under the section.

Deductions under section 80-IE: Schedule updated to add Sikkim and specify undertaking entries and total calculation.
Corrigendum inserts a new row for Sikkim into Schedule 80-IE, substituting the existing schedule to list each North-East state with two undertaking entries and indicating Form 10CCB as the undertaking identifier; the schedule also specifies aggregation lines that total deductions for North-East undertakings and the overall deduction under the section.

Refund limitation where mixed-period demands exist bars refund for already discharged tax, and allows partial withdrawal of appeals.
Amendment to Rule 164 provides that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to commencement where a notice under section 128A includes demands partly for the specified period and partly for other periods. It also allows an appellant to inform the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining period and the appeal is deemed withdrawn to that extent for the purposes of subclause (3) of section 128A.

Payment priority in staged resolution plans grants pro rata priority to financial creditors who opposed the plan in each stage.
The amendments permit the committee to invite interim finance providers to attend meetings as non-voting observers and empower the resolution professional, with committee approval, to invite expressions of interest for resolution plans for the corporate debtor as a whole, for sale of one or more assets, or both. A sub-regulation of regulation 36B is omitted. Staged-payment resolution plans must pay financial creditors who did not support the plan at least pro rata and in priority over supporting creditors in each stage. Regulation 39 is amended to require reporting of non-compliant plans and to clarify cross-references to compliant plans.

Foreign contribution compliance: enhanced documentation and project-level financial disclosures required for registration, prior permission and renewal.
Amendments require enhanced documentary annexures across registration, prior permission and renewal: three years of audited financial statements, activity-wise expenditure certificates by a chartered accountant where needed, year-wise activity reports, Proforma "AA" affidavits, publication-related undertakings and certified bank statements after expiry or cancellation; prior-permission must add donor commitment letters, detailed project expense breakups with caps on administrative costs, a chief functionary compliance letter and an undertaking to follow FATF Good Practice Guidelines; reporting and change-intimation forms require project/location-wise asset disclosures, CA certification of receipt and utilisation, authority approvals and governing body resolutions.

Inland container depot designation expands to include Jalna for unloading imported and loading export goods.
The notification amends the Table in the principal customs notification by inserting "Jalna" as an Inland Container Depot in Maharashtra, authorising the unloading of imported goods and the loading of export goods or any class of such goods at that depot, pursuant to powers under the Customs Act.

Removal of port restrictions and mandatory testing restores free export movement for specified leather products under trade policy.
The Central Government rescinds Public Notice 23(RE-2013)/2009-14 and immediately revokes port-specific shipment restrictions on Finished Leather, Wet Blue Leather and EI Tanned Leather, and withdraws mandatory sample drawal, testing and certification requirements for Finished Leather, Wet Blue Leather, Crust Leather and EI Tanned Leather, thereby removing prescribed pre-export testing and port limitations under the Foreign Trade Policy.

Import restriction on cabinet hinges: low value consignments now classified as restricted under revised import policy.
The import policy amendment classifies imports of cabinet hinges under HS codes 83021010, 83021090, 83024200 and 83024900 with a CIF value below a specified per-kilogram threshold as restricted, while other imports under these codes remain free, thereby imposing a value-based condition on eligibility for free import treatment.

Import value-based restriction on roller chains imposed; consignments below specified CIF threshold now subject to restriction.
Imports of roller chains and parts under HS codes 73151100, 73151900 and 73159000 are converted from free to Restricted where consignments have a CIF value below a specified per-kilogram threshold; higher-value consignments remain free. The amendment is effective immediately under powers of the Foreign Trade (Development & Regulation) Act and applicable Foreign Trade Policy provisions.

Foreign Trade Policy amendment updates agency name in Para 4.41(5) to International Gemmological Institute (India) Limited.
The Directorate General of Foreign Trade has, with immediate effect, amended paragraph 4.41(5) of the Foreign Trade Policy, 2023 to replace the listed agency name "International Gemmological Institute (India) Pvt. Ltd." with "International Gemmological Institute (India) Limited," updating the entry at serial number (5) of that paragraph by administrative notification.

Restoration of RoDTEP reinstates export support for Advance Authorisations, SEZs and EOUs under Appendix rates.
Restoration of RoDTEP reinstates export incentive support for goods manufactured under Advance Authorisations, Special Economic Zones, and Export-Oriented Units, effective from 01.06.2025. Applicable rates and newly aligned HS codes are set out in Appendix 4RE and procedural details are available on the DGFT portal under the RODTEP regulations link; Appendix 4RE is referenced as the rate source but has been removed from the DGFT site.

RoDTEP Schedule aligned to Customs Tariff changes; amended rates effective 01.05.2025 (DTA) and 01.06.2025 for exporters.
Amendments align the RoDTEP Schedule (Appendix 4R) with changes to the First Schedule of the Customs Tariff Act, adjusting RoDTEP rates and value caps for specified tariff items and publishing detailed HS codes and revised rates; Annexure A applies to DTA units effective 01.05.2025 and Annexure B to AA/EOU/SEZ units effective 01.06.2025.

Special Court designation under PMLA updates territorial jurisdiction to cover entire local area, altering trial venue scope.
The Central Government amends the principal notification to substitute, for the State of Chhattisgarh, the designated forum as the Court of VI Additional Sessions Judge, Raipur, and the territorial jurisdiction as the entire State of Chhattisgarh, updating the Gazette entry of S.O. 372(E).

Traffic-in-transit route via rail: Raxaul-Birganj railway designated under Treaty of Transit enabling regulated transit operations.
The railway line connecting Raxaul in India and Birganj in Nepal is designated as a traffic-in-transit route by amendment to Notification No. 63/1994-Customs (N.T.), with transit operations to be governed by the Treaty of Transit between India and Nepal dated 1 June 2023.