Submission procedure for cadre restructuring: proposals must be sent by post and email while personal visits are discouraged.
All draft proposals and requisite information for cadre restructuring must be forwarded by post with a soft copy sent by e-mail; this submission method is mandatory. Personal visits to submit proposals are discouraged and unnecessary unless the nodal officer requests otherwise. Routine clarifications should be addressed telephonically with the nodal officer or designated contacts, and submissions should be made available for upload to the departmental database or website.

Cost Inflation Index updated to include the financial year with a prescribed index, altering the statutory index table.
Notification No. 31/2014 dated 11 June 2014 amends the notification S.O. 709(E) by inserting serial number 34 in the Table to record the Cost Inflation Index for the financial year 2014-15, thereby adding the prescribed index entry for that year; the amendment is published in the Gazette and references the principal notification and its prior amendment.

Exchange of tax information enables cross-border requests obliging provision of foreseeably relevant taxpayer records under strict confidentiality.
The agreement obliges the competent authorities to exchange information foreseeably relevant to tax administration and enforcement, requiring the requested Party to use available information gathering measures to obtain bank, financial, ownership, trust and foundation records, subject to territorial jurisdiction. Requests must specify identity, taxable period, nature and form of information, tax purpose, grounds for relevance and location of records, and confirm domestic means have been pursued. The requested Party must promptly acknowledge receipt, notify deficiencies and explain inability or refusal to provide information; confidentiality and limits on use and disclosure are strictly prescribed.

Tax deduction for donations to notified places of public worship affirmed by government notification for eligibility under income tax rules.
Notification designates the named temple as a place of public worship of renown throughout the State for the purposes of deductions for donations, invoking the central government power to identify institutions qualifying for donor tax deductions and thereby placing the temple within the statutory framework governing tax treatment of donations to religious and charitable funds.

Income-tax rule amendments: Rule 12 updated and ITR-3 to ITR-7 forms substituted, effective Apr 1, 2014.
The Income tax (6th Amendment) Rules, 2014 amend Rule 12's proviso by inserting additional statutory references and substituting updated ITR forms: ITR 3, ITR 4, ITR 5, ITR 6 and ITR 7 are replaced by new forms for specified taxpayer categories. The notification is issued under the Board's authority and is deemed effective from 1 April 2014.

Tax exemption for foreign company selling codeine phosphate permits receipt-only income under approved memorandum of understanding.
The Central Government notifies M/s Temad, Iran, Codeine Phosphate, and the approved Memorandum of Understanding between GOAF and M/s Temad as the basis for a tax exemption, limiting the foreign company to receipt of income in India solely on account of sales under that approved agreement, effective from 1 April 2014.

Resignation acceptance: technical resignation of an IRS officer accepted, with administrative clearance and dues to be settled before relieving.
Acceptance of technical resignation of an Indian Revenue Service officer is notified as administratively effective from the stated date, with instructions that the Chief Commissioner ensure any pending dues are cleared before the officer is relieved and that copies of the notification be circulated to relevant departmental and accounting authorities for compliance and records.

PAN application forms substituted to require expanded identity, address, KYC and representative details for Indian and foreign applicants.
The Income-tax (5th Amendment) Rules, 2014 substitute Forms 49A and 49AA for PAN allotment: Form 49A applies to Indian citizens and domestic entities, Form 49AA to non-citizens and foreign entities. Both require full expanded names, parental particulars for individuals, date of birth or incorporation, applicant status, registration numbers, Aadhaar where applicable, specified photograph and signature/thumb impression, certified proofs of identity and address, source of income, representative/agent details, and a declaratory signature verifying accuracy.

Tax exemption approval for an educational institution granted subject to compliance with prescribed income-tax rules and conditions.
The Chief Commissioner of Income-tax, Jaipur approves Maharani Gayatri Devi Girls' Public School Society, Ajmeri Gate, Jaipur for the purpose of section 10(23C)(vi) of the Income-tax Act, 1961 for the assessment year 2013-14 onwards, provided that the society conforms to and complies with the provisions of sub-clause (vi) of clause (23C) of section 10 read with rule 2CA of the Income-tax Rules, 1962.

Deductibility under section 36(1)(xii): NABARD's expenditures qualify for deduction subject to specified non capitality and accounting conditions.
Notification designates NABARD as eligible for deduction under section 36(1)(xii) of the Income tax Act, subject to conditions: expenditure must be for objects authorised by the NABARD Act (per its section 38), must not be capital expenditure, must not be deductible under any other provision, and a separate account must be maintained for such expenditure.

Income tax rule amendment prescribing new filing manners and form updates, adding notice alongside audit report for compliance.
The Income-tax (4th Amendment) Rules, 2014 amend Rule 12 of the Income-tax Rules, 1962 by updating year references, inserting a proviso authorising issuance of a notice under a clause of section eleven, prescribing new filing manners for certain return forms for specified assessment years, and expressly adding the term notice alongside report of audit for compliance; Appendix II form references are also updated. The amendments take effect from the commencement date specified in the notification.

Double taxation avoidance pact limits source state taxation and prescribes residence, PE, and withholding rules between India and Sri Lanka.
Bilateral Agreement to avoid double taxation and prevent fiscal evasion between India and Sri Lanka applies to residents of one or both States and taxes on income. It defines residence and permanent establishment rules, allocates taxing rights (immovable property to source State; business profits to residence except profits attributable to a PE in the source State), prescribes withholding ceilings for dividends, interest and royalties/technical services, and provides mechanisms for mutual agreement, exchange of information, assistance in tax collection, limitation of benefits, non discrimination and procedural entry into force and termination rules.

Rescission of industrial park notification under Section 80 IA after withdrawal of approval by commerce ministry.
The Central Government rescinds the earlier Gazette notification recognising M/s Creative Infocity Ltd.'s undertaking as an Industrial Park for income tax incentive purposes, in consequence of the Ministry of Commerce and Industry's withdrawal of its prior approval, and declares the rescission effective from the date of the original notification.

Industrial park notification rescission under income tax deduction provision withdraws prior tax recognition for the undertaking.
The Government rescinds the earlier notification recognising M/s. Finest Promoters Private Ltd.'s undertaking as an Industrial Park for purposes of income-tax deductions, following withdrawal of approval under the Industrial Park Scheme; the rescission is effected with retrospective effect to the date of the original notification.

Rescission of industrial-park recognition nullifies prior tax recognition after withdrawal of scheme approval.
The Central Government rescinds the earlier notification recognising M/s Pantheon Infrastructure Pvt. Ltd.'s undertaking at Logitech Park, Andheri, as an Industrial Park for the purposes of the income-tax provision, following withdrawal of Scheme approval by the Ministry of Commerce and Industry, and declares the rescission to have retrospective effect to the date of the original notification.

Amendment to Section 10(15) updates notified entities, substituting Indian Railway Finance Corporation and inserting IFCI Limited.
Amendment to the income-tax notification substitutes the entry at serial number ten with Indian Railway Finance Corporation Limited and inserts, after serial number thirteen, a new entry for IFCI Limited, thereby revising the table of notified entities in the earlier Gazette notification.

Approval of agricultural extension projects: notification, eligibility, application requirements and renewal procedures under section 35CCC clarified.
Rules prescribe that agricultural extension projects for farmer training require prior Ministry of Agriculture approval, expected expenditure above twenty-five lakh rupees (excluding land/building), and an application in Form No.3C-O with project note, expenditure estimates and Ministry approval letter. CBDT shall verify completeness, notify qualifying projects in Form No.3CP for up to three assessment years, allow renewal following a report from the jurisdictional Income-tax officer, and may rescind notifications for ceased, non-genuine or non-compliant activities after affording opportunity of hearing.

Exemption for government grants to Andhra Pradesh State AIDS Control Society, subject to non-commercial and filing conditions.
Notification grants the Andhra Pradesh State AIDS Control Society an exemption under clause (46) of Section 10 of the Income-tax Act for amounts received as grants-in-aid from the Government of India, applicable for 01.06.2011-31.03.2013 and financial years 2013-14 through 2015-16, subject to conditions: no commercial activity, unchanged activities and nature of specified income during the year, and filing of return of income as prescribed; grants to be received and applied per prevailing rules.

Definition of Training institute expanded to include NCVT affiliation, NSDA empanelment and equivalent certifications under rule 6AAH.
Amendment to rule 6AAH revises the definition of Training institute to include institutes set up by central, state or local authorities; those affiliated to NCVT or a State Council for Vocational Training; those affiliated to, approved by, or empanelled by the National Skill Development Agency; and institutes certified by NCVT or a State Council as having equivalent training standards. It also inserts a definition of National Skill Development Agency as the agency constituted by the Government of India.

Recognised association status under income tax rules: Ace Derivatives Exchange notified, subject to compliance and possible withdrawal.
Notification grants recognised association status to Ace Derivatives and Commodity Exchange Limited, Ahmedabad under the Income-tax Rules, subject to compliance with rule-based conditions; recognition may be withdrawn if those conditions are violated and remains effective only while Forward Markets Commission approval continues or until the Government rescinds the notification.