Dispute Resolution Panel amendment substitutes Form No.36 for Form No.36B in rule 14, aligning with Income tax Rules.
The amendment replaces the citation in rule 14 of the Income tax (Dispute Resolution Panel) Rules, 2009, substituting "Form No.36B" with "Form No.36 as contained in Appendix II to the Income tax Rules, 1962," enacted under the rule making power of the Income tax Act and effective on publication in the Official Gazette.

Appeal Procedure to Appellate Tribunal: prescribed forms, mandatory annexures, fee payment by challan, language and tax-effect rules.
Amendment prescribes substituted Forms 36 and 36A specifying mandatory fields for appellant and respondent details, assessment and disputed amounts, concise numbered grounds, triplicate filing with specified annexures, a tiered fee structure payable by challan to authorised banks (negotiable instruments prohibited), language options, office-assigned appeal numbers, and a defined method for computing tax effect including special rules for book-profit provisions, penalty orders, notional tax on reduced losses, and avoidance of double-counting.

Tax exemption for Gujarat Real Estate Regulatory Authority: specified incomes exempt subject to non-commercial and compliance conditions.
Notification under section 10(46) designates Gujarat Real Estate Regulatory Authority, Gandhinagar as entitled to exemption for specified income comprising state grants and loans, fees under the Real Estate (Regulation and Development) Act and Gujarat rules, penalties under section 76(2) of that Act, and interest on these receipts, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and filing returns as per clause (g) of section 139(4C).

Tax exemption for District Legal Service Authorities: specified grants, donations, court receipts and interest exempt subject to conditions.
Central Government notifies District Legal Service Authorities in Haryana as a class of body under section 10(46) of the Income-tax Act, 1961, exempting specified income: grants from High Court, National and State Legal Services Authorities; grants or donations from Central or State Government for Legal Services Authorities purposes; amounts under court orders; recruitment application fees; and interest on these receipts. Exemption is subject to conditions: no commercial activity, unchanged nature of activities and specified income across financial years, and filing of returns under clause (g) of sub-section (4C) of section 139. The notification applies from assessment year 2018-19 through 2022-23 and the Schedule lists the named authorities with PANs.

Tax exemption for unorganised sector welfare board: specified receipts exempted subject to conditions and filing requirement.
Central Government notifies West Bengal Unorganised Sector Workers Welfare Board, Kolkata, as entitled to tax exemption under section 10(46) in respect of grant-in-aid from Government, registration fees and subscriptions from registered workers, and interest earned on those amounts, subject to the conditions described in the notification.

Tax exemption under section 10(46): specified grants, rents and related interest exempted for Kozhikode District Sports Council subject to conditions.
Central Government notifies Kozhikode District Sports Council as entitled to exemption under section 10(46) in respect of specified income: grants from Government and State Sports Council; rent from Koyilandy Stadium and VKK Mendon Indoor Stadium shop rooms; and interest earned on those grants and rents. The exemption is conditional on the Council not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing returns in accordance with clause (g) of sub section (4C) of section 139. The notification is deemed effective for assessment years 2016 17 to 2018 19 and applies to 2019 20 and 2020 21.

Designation of Special Courts for trial of benami property offences across specified territorial jurisdictions under the Act.
Central Government, under the Prohibition of Benami Property Transactions Act, 1988 and in consultation with the Chief Justices, designates specified Courts of Session and Special Judges as Special Courts for trying offences under the Act. A table lists the designated courts alongside the territorial areas-States, Union Territories, sessions divisions and districts-within which each court will exercise jurisdiction over benami offence trials. Certain entries are noted as substituted by later notifications.

Representation before Appellate Tribunal: Initiating Officer and other parties can appoint authorised representatives, with government-authorised presenting officers.
Amendment extends the right to appear or be represented before the Appellate Tribunal to any party, expressly including the Initiating Officer, and revises the Explanation to define authorised representatives: for the Initiating Officer, a person authorised by the Central Government; for other parties, a person authorised by the party, while substituting the term "the party" for "the appellant".

Specified income exemption for educational board permitted, subject to non commercial conduct and prescribed filing and continuity conditions.
Notification designates Uttaranchal Board of Technical Education as eligible for exemption for specified income comprising grants/subsidies; fees, fines and penalties under the State Act; sale receipts for application forms and educational material; disposal of assets and scrap; rent from let properties; royalty or licence fees for technical knowledge and infrastructure; and interest on those receipts. The exemption is subject to conditions: the Board must not undertake commercial activity, maintain unchanged activities and income character across financial years, and file income-tax returns as prescribed. The notification applies retrospectively to a stated assessment year and to several subsequent assessment years.

Tax exemption notification for specified income of a real estate regulator, subject to non commercial and filing conditions.
Notification under clause (46) of section 10 designates Real Estate Regulatory Authority, Punjab as a notified authority for specified income comprising government grants, levies collected under real estate regulation laws, and interest thereon, subject to conditions that the Authority shall not engage in commercial activity, that activities and specified income remain unchanged across financial years, and that the Authority files income-tax returns as required by clause (g) of sub-section (4C) of section 139.

Income tax exemption for specified commission income under section 10(46) subject to non commercial and filing conditions.
Notification under section 10(46) exempts specified incomes of the Madhya Pradesh Electricity Regulatory Commission, Bhopal: petition fees; fines and charges; incidental receipts including sale of tender documents, processing and certified copying fees, sale of old newspapers, license fee, tariff book distribution, vehicle rent, interest on staff loans; and interest on those receipts, subject to non engagement in commercial activity, unchanged nature of activities and income, and filing of return under clause (g) of sub section (4C) of section 139.

Income tax exemption under section 10(46): Kerala State Electricity Regulatory Commission's specified incomes exempt subject to conditions.
Notification under clause (46) of section 10 designates Kerala State Electricity Regulatory Commission as a notified body for exemption of specified income comprising State government grants and loans, licence fees and petition fees under the Electricity Act, 2003, and interest from investments. The exemption is subject to three conditions: no commercial activity, unchanged activities and income nature across financial years, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification applies retrospectively to assessment year 2018 19 and to assessment years 2019 20 through 2022 23.

Tax exemption under section 10(46): Karnataka board's grant and interest income exempted subject to compliance conditions.
Notification under section 10(46) notifies Karnataka State Unorganised Workers Social Security Board, Bengaluru, to exclude specified income consisting of State Government Grant-in-Aid and interest earned thereon, subject to conditions that the board shall not engage in commercial activity, maintain unchanged activities and nature of specified income across financial years, and file income tax returns under clause (g) of sub-section (4C) of section 139; the notification applies retrospectively to assessment years 2017-18 and 2018-19 and for subsequent assessment years through 2021-22.

Exemption notification under section 10(46): specified incomes of Hyderabad Metropolitan Water Supply and Sewerage Board exempted subject to conditions.
Notification under clause (46) of section 10 exempts specified incomes of Hyderabad Metropolitan Water Supply and Sewerage Board, namely state grants, water and sewerage cess, connection charges, interest and penalties on delayed water cess, tanker supply receipts, tender form sales, centage income, rental receipts, and interest on deposits, subject to conditions that the board not engage in commercial activity, the nature of activities and incomes remain unchanged, and the board files returns as per clause (g) of section 139(4C); retrospectively effective for earlier assessment years and applicable to subsequent listed assessment years.

Extension of tenure for National Committee members to continue committee functioning under section 35AC; notification issued.
Central Government, invoking statutory powers under the Income-tax Act read with rule 11G of the Income Tax Rules, extends the tenure of the Chairman and fourteen members of the National Committee for Promotion of Social and Economic Welfare for a further six-month period commencing 1 October 2018, thereby preserving the Committee's composition and continuity through an administrative notification from the Ministry of Finance.

Jurisdiction allocation of income-tax appeals to Commissioner of Income-tax (Appeals) Bhopal-1 for specified territorial and subject-matter cases.
The Commissioner of Income-tax (Appeals), Bhopal-1, is designated to exercise powers and perform functions in respect of appeals arising from the Principal Commissioner/Commissioner of Income-tax, Bhopal-1, the Commissioner of Income-tax (TDS), Bhopal, and specified Principal Commissioners/Commissioners across Madhya Pradesh and Chhattisgarh, including all cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within those territorial jurisdictions.

Jurisdiction under Black Money Act assigned to specific Commissioners (Appeals); regions must issue notifications and forward copies.
CB: Designation of specific Commissioners (Appeals) to exercise appellate jurisdiction under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for each CCA region; an additional Commissioner (Appeals) in Delhi is authorized to handle appeals relating to international taxation under the BM Act. Pr.CCIT offices must issue the required notifications and forward copies to the Board for record.

Special rate under section 112A excludes certain acquisitions, including prior acquisitions and non STT purchases with specified exceptions.
The notification specifies that the special capital gains rate framework under section 112A does not apply to acquisitions of equity shares made before 1 October 2004 or to acquisitions on or after that date which are not subject to Securities Transaction Tax, except for enumerated exceptions (including certain preferential issues, non exchange acquisitions meeting prescribed conditions, delisting period acquisitions, and various regulatory, institutional and scheme based carve outs); it also supplies definitions and comes into force from 1 April for the relevant assessment year onward.

Official secrecy for PMGKY scheme restricts disclosure of official records to only those documents prescribed by law.
Central Government, under powers in the Income tax Act, directs that public servants shall not produce any document, record, information or computerised data obtained in the course of official duties concerning declarations under the PMGKY Scheme, except for those records expressly specified by the statutory amendment, thereby restricting disclosure to only the documents identified by law.

National Savings Monthly Income Account interest rate set at 7.7% p.a. for deposits from 1 October 2018.
The National Savings (Monthly Income Account) Amendment Rules, 2017 insert clause (r) into rule 8(1) of the principal rules prescribing an interest rate of 7.7 per cent. per annum for deposits made on or after 1 October 2018; the amendment is made under section 15 of the Government Savings Promotion Act and is deemed to have come into force on 1 October 2018.