Electronic stamp duty payment: centralised collection extended for additional states; companies must use electronic payment where authorised.
The substituted clause directs that, where States have authorised the Central Government, stamp duty collection is centralised and companies must pay stamp duty electronically through the MCA portal from the scheme's effective date; for States without authorisation companies must continue to pay stamp duty outside the MCA portal during the transition period.

Competition Commission recruitment rules amended to centralize appointments, set post-specific qualifications, pay scales, and selection committees.
Central Government substitutes Rule 7 to require that recruitment of Additional, Joint, Deputy and Assistant Director-General and other officers in the Director-General's office be made by the Central Government in the manner specified in Schedule-III, which sets post-specific methods of recruitment (primarily deputation or short-term contract), essential and desirable qualifications and experience, pay bands and grade pay, and Selection Committee compositions chaired by the Secretary, Ministry of Corporate Affairs.

Origin determination under AIFTA: qualifying goods meeting origin or value content rules receive preferential tariff treatment when certified.
Products qualify for AIFTA preferential tariffs if they are wholly obtained in the exporting Party or, if not wholly obtained, if they meet the prescribed origin conditions: a qualifying regional AIFTA content threshold and a change in tariff subheading. Parties may use direct or indirect methods to calculate content, value non originating inputs by CIF or earliest local price, and apply cumulation. AIFTA Certificates of Origin issued by designated authorities must support claims; verification, retroactive checks, verification visits, recordkeeping and anti fraud procedures are mandated.

Tariff value amendment for brass scrap updates the customs valuation schedule, replacing the tariff table under Customs Act powers.
The notification exercises powers under section 14(2) of the Customs Act, 1962 to substitute the Table in Notification No. 36/2001-Cus (N. T.), thereby updating tariff values in US$ per metric tonne for listed goods and prescribing a tariff value for Brass Scrap (all grades) within the consolidated valuation schedule.

Rules of Origin determine origin criteria and certification needed to claim preferential tariff treatment under the India-Korea pact.
These Rules prescribe the origin criteria and operational procedures for goods to qualify for preferential tariff treatment under the India-Korea agreement. Origin is conferred where goods are wholly obtained in a State party or meet product-specific rules or an RVC and tariff classification change. The instrument defines valuation of non-originating materials, excludes indirect materials from origin calculation, specifies non-qualifying operations, sets direct-consignment conditions, details Certificate of Origin issuance, validity and record-keeping, and establishes verification, retroactive checks and enforcement mechanisms including denial of preferential treatment and revocation of issuing authority.

Preferential tariff treatment: reduced customs duty for ASEAN origin imports, subject to proof of origin under origin rules.
Exempts imports from Appendix I countries from so much of customs duty as exceeds the preferential rate specified in the appended Table for listed Chapter/Heading/Sub heading or tariff items, provided the importer proves to the satisfaction of the Deputy/Assistant Commissioner of Customs that the goods originate in Appendix I countries in accordance with the Customs Tariff (Determination of Origin under the ASEAN India Preferential Trade Agreement) Rules, 2009.

Preferential tariff exemption for imports from the Republic of Korea reduces customs duty where origin is proven under specified origin rules.
Exempts imports from the Republic of Korea from customs duty to the extent such duty exceeds specified preferential rates in an appended Table, subject to the importer proving Korean origin under the Customs Tariff (Determination of Origin under the India-Korea PTA) Rules, 2009. The notification provides an extensive itemised schedule of tariff lines with preferential rates and includes provisos implementing bilateral safeguard measures that suspend or limit specific Table entries; the measure came into force on 1 January 2010 and the Table was later substituted by Notification No.123/2011 effective 1 January 2012.

Customs duty exemption for Korean origin imports subject to origin proof under the India-Korea preferential rules.
Exempts specified imported goods originating in the Republic of Korea from the whole of customs duty when imported into India, subject to the importer proving to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs that the goods meet the origin criteria under the Customs Tariff (Determination of Origin under the India-Korea Preferential Trade Agreement) Rules, 2009. The Notification, effective 1 January 2010, lists tariff classifications eligible for full exemption and records subsequent amendments and specific exceptions to entries in the Table.

Origin of goods: amended tariff schedule prescribes customs duty rates for imports qualifying as Singapore origin.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, substitutes the table in Notification No. 10/2008-Customs with a revised schedule of First Schedule tariff items and corresponding customs duty rates applicable to goods declared to be of Singapore origin; the amendment is effected by Notification No. 150/2009-Customs dated 31st December 2009 and published in the Gazette.

Tariff concession revised: concessional column entries substituted to a uniform rate, altering import duties from the effective date.
The Central Government amends Notification No.68/2006-Customs by directing that, in the TABLE, against serial numbers 1 to 248 the entries in column (4) shall be substituted with 8%, effecting a revised concessional tariff rate for the listed imports under SAFTA; the amendment takes effect from the 1st day of January, 2010.

Import duty schedule under SAFTA updated, setting revised rates for Appendix I imports and nil rates for Appendix II.
The notification substitutes the prior tariff Table with a new import duty schedule for SAFTA imports, specifying for each chapter or tariff item the description of goods and the applicable duty rate for imports from APPENDIX I and for imports from APPENDIX II. Under the substituted Table, APPENDIX II imports are subject to nil duty under the notification, while APPENDIX I imports are assigned itemised ad valorem or specific duties, with product-specific entries, exceptions, and an explanatory definition for crude palm oil to govern application of the exemption.

Appointment of Commissioner of Central Excise (Appeals) empowered to decide specified appeals under section 35A of the Act.
The notification vests the Commissioner of Central Excise (Appeals) Mangalore with the powers of the Commissioner of Central Excise (Appeals) Bangalore II to decide specified appeals under section 35A of the Central Excise Act, transferring appellate jurisdiction for the listed appeals filed in the Bangalore II office and thereby effectuating a targeted administrative reassignment of adjudicatory competence.

Scientific research expenditure approval for a college requires separate audited accounts and certified donation statements.
Thiagarajar College of Engineering, Madurai is approved as an organisation under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E, as a 'College' partly engaged in research. The approval is subject to utilisation of sums for scientific research, conduct of research by faculty or enrolled students, maintenance of separate books of accounts with audit by a qualified accountant and timely submission of the audit report, and a separate auditor-certified statement of donations and amounts applied for research. Approval may be withdrawn for non-compliance or cessation of genuine research activities.

Scientific research expenditure approval: institute qualifies subject to separate accounts, audit and certified donations reporting.
Giri Institute of Development Studies, Lucknow is approved for clause (iii) of sub section (1) of section 35, read with rules 5C and 5E, from assessment year 2009 10 as an "other institution partly engaged in research activities" on conditions: use of sums for social science research; research executed by faculty or enrolled students; maintenance of separate books for research receipts and expenditure; audit of those books by a defined accountant and submission of the audit report by the income tax return due date; and provision of an auditor certified statement of donations and sums applied for research.

Scientific research expenditure approval enables organisations to obtain approved status subject to audit, separate accounts and reporting requirements.
Approval is granted for purposes of scientific research expenditure recognition subject to the organization conducting bona fide social science and statistical research through faculty or enrolled students and using received sums exclusively for such research. The organization must maintain separate books of account for research receipts and expenditures, obtain an audit by a qualified accountant, submit the auditor's report by the income tax return due date, and provide a certified statement of donations and amounts applied to research. The Central Government may withdraw approval for failure to maintain accounts, furnish required reports, cease genuine research, or otherwise fail to comply with statutory conditions.

Approval under Section 35(1)(iii) conditions tax treatment of contributions to approved research institutions, subject to accounting and audit compliance.
Mother's Service Society, Puducherry is approved for purposes of clause (iii) of sub section (1) of section 35 as an 'other institution' partly engaged in research; sums paid must be used for social science research conducted by faculty or enrolled students. The approval is conditional on maintaining separate books for research receipts and expenditures, obtaining and filing an auditor's report by the income tax return due date, and filing a certified statement of donations and sums applied to research. The Central Government may withdraw approval for failure to comply, cessation or lack of genuine research activity, or nonconformity with the statutory provisions.

Scientific research approval conditions: donations qualify only when recipient institution maintains separate audited accounts and reporting.
The Institute of Road Transport, Chennai is approved as an approved organization in the 'other Institution' category for scientific research expenditure purposes, subject to utilization of funds for research, research being carried out by faculty or enrolled students, maintenance of separate books of account for research receipts and applications, audit of such books by a qualified accountant with the audit report furnished to tax authorities by the income-tax return due date, and a certified statement of donations and amounts applied for research; approval may be withdrawn for non-compliance or cessation of genuine research.

Scientific research approval requires use-of-funds, audited separate accounts, and auditor-certified donation statements for tax recognition.
Diabetic Association of India, Mumbai is approved under section 35(1)(ii) read with Rules 5C and 5E subject to conditions: donations must be used for scientific research conducted by faculty or enrolled students; separate books of account for research funds must be maintained and audited by a qualified accountant with the audit report furnished by the return due date; and a separate auditor-certified statement of donations received and amounts applied to research must accompany the audit report. The Central Government may withdraw approval for failures to maintain accounts, furnish the audit report or donation statement, cessation or non-genuineness of research activities, or non-compliance with statutory conditions.

Designation of Development Commissioner broadened to territorial jurisdiction, altering administrative authority over the concerned SEZ.
The Central Government, exercising powers under the SEZ Act and Rules, amends the notification for the Petroleum and Petrochemicals SEZ by substituting the phrase "Development Commissioner, Kandla Special Economic Zone" with "Development Commissioner having territorial jurisdiction over the Special Economic Zone," thereby altering the designated administrative authority and its territorial allocation for the SEZ.

Renewal of recognition permits a stock exchange to operate for a limited period subject to regulatory compliance requirements.
Renewal of recognition to a regional stock exchange is granted for a specified one-year term after consideration of its application and finding that renewal is in the interest of trade and public interest, subject to the conditions stated and any further conditions prescribed; commencement of trading is expressly conditional on compliance with all applicable regulatory requirements imposed by the securities market regulator.