Notification amendment designates Subhash Chandra Garg as Member Secretary, formalising the substituted office bearer entry.
Amendment substitutes the entry at serial number 2 by designating Subhash Chandra Garg Member, Secretary, Department of Economic Affairs, Ministry of Finance, effected under the powers conferred by Sub Section 3 read with Section 4 of the Securities and Exchange Board of India Act, 1992, and recorded as part of the notification's amendment history.

Infrastructure Debt Fund rules require IDFs to be NBFCs and restrict investments to operational infrastructure projects.
IDFs must be set up as Non-Banking Financial Companies conforming to the RBI's Infrastructure-Debt Fund NBFC Directions; their funds may be invested only in Post Commencement Operation Date infrastructure projects with at least one year of satisfactory commercial operations, including PPP projects under a tripartite agreement ensuring compulsory buyout and termination payment, and non-PPP or public projects in sectors without a project authority.

Arm's length price determination prescribes dataset construction, percentile-based arm's length range and median for transfer pricing.
Amendments require use of current-year data (or the immediately preceding year if unavailable at filing) for comparability in transfer pricing; introduce Rule 10CA mandating dataset construction from ordered comparable prices, weighted averages for multi-year comparables, and percentile-based arm's length range (35th-65th) where six or more entries exist; if the transaction price lies outside that range the median applies; where fewer entries exist the arithmetic mean applies subject to a notified small variation tolerance; percentile and median calculation conventions and illustrative examples are provided.

Territorial jurisdiction changes: Schedule amendments revise income-tax jurisdictional districts and state coverage across specified regions.
The notification amends the Schedule of S.O.2914(E) by replacing territorial entries: Chennai becomes Tamil Nadu and Puducherry; Jaipur becomes Rajasthan; Patna becomes Bihar and Jharkhand; Pune becomes Maharashtra (Except Mumbai); and the entries for Lucknow and Kanpur are replaced with detailed lists of revenue districts in Uttar Pradesh and Uttarakhand that constitute each region's income-tax jurisdiction.

Corrigendum revises regional allocations of income-tax offices, replacing city entries with state and region names.
Corrigendum amends Schedule I of an income-tax notification by substituting twelve city-based column (2) entries with broader state or regional designations, converting specific city names into corresponding state names, combined state pairs, and multi-state or regional descriptions to clarify the territorial allocation of income-tax office jurisdictions in the Schedule.

Basic customs duty increase on wheat imposed temporarily in public interest under Customs Act powers.
Amendment substitutes a higher basic customs duty entry in the Table of Notification No.12/2012 Customs for the serial number covering wheat (specified tariff headings), the Central Government having, in the public interest, directed substitution of the entry to reflect the enhanced duty rate by Notification No.51/2015 Customs as published in the Gazette.

Exemption limitation for inputs used in biodiesel manufacture imposed, affecting specified feedstock and chemical inputs under tariff entries.
Adds a proviso excluding the notification's application to goods at new serial 113A after 31st March, 2016 and inserts serial 113A identifying tariff headings 2905 or 3823 11 12 for three goods-RBD Palm Stearin, Methanol and Sodium Methoxide-for use in manufacture of alkyl esters (bio-diesels), with a Nil duty entry and the stated tabular condition code.

Export duty reduction for NMDC-origin iron ore exported by MMTC under LTA to Japan and South Korea, subject to certification.
The notification grants a temporary concessional export duty rate of ten percent for iron ore of NMDC origin when exported by MMTC Limited to Japan and South Korea under the Long Term Agreement (LTA), subject to presentation, before clearance, of a certificate from the concerned Director of MMTC confirming NMDC origin and LTA export purpose to the Assistant Commissioner or Deputy Commissioner of Customs; the entry ceases to have effect on or after 1 April 2018.

Deduction under section 35AC: Government notifies approved charitable projects and permitted deduction limits for three financial years.
Notification under section 35AC notifies institutions approved by the National Committee and approves specified projects, their estimated costs and the maximum amounts that may be allowed as deduction under the provision. The Table lists twenty-two institutions with project descriptions and records that the Committee recommended approval for each project for a three-year period commencing with financial year 2015-16 through 2017-18, thereby fixing the temporal scope and deductible limits for eligible expenditures.

Corrigendum corrects an Income Tax notification by substituting the previously published monetary figure with a revised figure.
Corrigendum to an earlier Income Tax notification amends the monetary figure stated in S.O. 1632(E) dated 17 June 2015 by substituting the originally published amount with a revised amount in the Gazette entry at the specified serial and column location, issued by the Department of Revenue to correct the published error.

Corrigendum corrects corpus fund figure in project cost notification, replacing the originally stated amount with a revised figure.
Corrigendum amends the Hindi version of Notification S.O. 1989(E) (20 July 2015) by replacing the last line of paragraph 5: the project cost statement previously indicating a corpus fund of Rs. 205 lakh shall be read as including a corpus fund of Rs. 498 lakh.

Corrigendum correcting project title to reflect increased One Teacher Schools and expanded tribal area and state coverage.
The corrigendum amends the title and scope of the earlier notification by replacing the project description in paragraphs 1 and 6 with revised wording that increases the stated number of One Teacher Schools, tribal areas and the count of States, thereby expanding the declared coverage of the literacy project.

Corrigendum: corrected address for Indian Centre for Plastics in the Environment notification; substitute revised Fort Mumbai address for prior address.
Corrigendum correcting the published address of the Trust Indian Centre for Plastics in the Environment in notification S.O. 1992(E), directing that the originally published Fort Mumbai address be read as the revised Fort Mumbai address specified in the corrigendum, thereby amending the Gazette entry to substitute the corrected premises and street details for the Trust's official address.

Project title correction: notification amends specified project title to Children's Home Project, altering the earlier notification wording.
Corrigendum corrects the project title in a prior Ministry of Finance notification by replacing the published designation "Sevalaya Primary School Building Project" with "Children's Home Project" in paras 1 and 4 of the earlier Gazette notification, confined to the textual title and not altering other provisions.

Limited Liability Partnership rules amended to require Form 14 intimation on conversion and update prescribed forms.
Amendments to the LLP Rules, 2009 effective 19 October 2015 require that where a firm converts into an LLP an intimation of conversion be given to the Registrar of Firms in Form 14 within fifteen days of LLP registration; omit sub rules (3) of rules 39 and 40; revise entries and numbering in the addenda to Forms 2 and 4; and insert the National Emblem before certificate headings in Forms 16, 19 and 30.

Exchange rate notification sets import and export currency conversion rates under Customs Act, effective from mid-October.
Determines the rate of exchange for conversion of specified foreign currencies into Indian rupees under section 14 of the Customs Act, 1962, effective 16th October, 2015; prescribes separate rupee equivalents for imported goods and for export goods in two annexed schedules and supersedes the prior notification.

Tariff value fixation updated: benchmark import valuation established for specified commodities to guide customs assessment.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values. The new tables prescribe US dollar tariff values per metric tonne for specified edible oils, brass scrap, poppy seeds and areca nuts, and per unit values for gold and silver where specified notification benefits apply, to be used as benchmarks for customs valuation at import clearance.

Customs amendment adds Tirupati as authorized location under customs law for unloading imported and loading export goods.
Amendment to the principal customs notification substitutes entries for Andhra Pradesh to authorize Tirupati, permitting unloading of imported goods or loading of export goods or any class of such goods at that location, effected by Notification No. 99/2015-Customs (N.T.) dated 15th October 2015 as a further amendment to Notification No. 61/94-Customs (N.T.).

Tax deduction responsibility expanded to include other persons within specified territorial areas and place-name corrections applied.
The Schedule is amended to broaden withholding and collection obligations by adding a second subparagraph in column (5) for serial numbers 1-26 to include any other person located within the specified territorial area, and to correct place names in column (4), changing "Botandm" to "Botad" and inserting "Bhavnagar" after "Morbi".

Service tax relief: retrospective non payment directed for bank agent remittance services under specified past practice.
The central government directs that service tax otherwise payable on services provided by Indian banks or other agents to Money Transfer Service Operators in relation to remittance of foreign currency from outside India to India for the period 1 July 2012 to 13 October 2014 shall not be required to be paid, having regard to a generally prevalent practice of non levy during that period and exercising statutory powers under the Central Excise Act as applied to service tax.