Corrigendum to income tax notification updates schedule entries, adding a locality, new resident taxpayer category, and code revisions.
Corrigendum amends Schedule I entries: it inserts the locality name Samta; narrows certain subitems and adds a category for individuals deriving income other than business or profession residing in specified territorial areas; provides that those individuals whose principal source of income is salary are included in the corresponding column; and replaces and inserts numeric place codes at other serial entries to update cross references and locality identifiers.

Extension of VAT return filing deadline: online filing for EC-II and EC-III returns extended under section 27.
The Commissioner, relying on statutory powers under the Delhi Value Added Tax framework, partially modifies a prior notification to extend the last date for online filing of 1st and 2nd quarter returns for 2015-16 in Forms EC-II and EC-III to an extended date, applying only to online submissions in those specified forms and quarters.

Appointment of Assistant Commissioners cum VATO under Delhi VAT Act assigns probationers to serve as independent tax administrators.
Appointment of specified DANICS probationers as Assistant Commissioners cum VATO is effected under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Rules, placing the named officers on a fixed training assignment to serve as independent Assistant Commissioners cum VATO in wards and branches to assist the Commissioner in administering the Act.

Appointment of customs adjudicators assigns specified officers to hear Board-assigned cases, defining their adjudicatory roles.
Appoints specific central excise and customs officers as Principal Commissioner or Commissioner of Customs to adjudicate cases assigned by the Central Board of Excise and Customs under sections 4 and 5 of the Customs Act, 1962, and maps, for each designated officer, the Nhava Sheva Principal Commissioners and Commissioners of Customs (Mumbai Zone II) who will serve as adjudicating authorities.

Specialist prescription requirements tightened for specified ailments; prescribed qualifications and mandatory prescription details now required and form removed.
Rule 11DD is amended to require prescriptions for specified ailments to be issued by specialists holding recognised postgraduate or doctoral medical qualifications appropriate to each category, with a proviso permitting any full-time Government hospital specialist with a recognised postgraduate degree in General or Internal Medicine to issue such prescriptions when the patient is treated there. Prescriptions must state the patient's name and age, disease or ailment, and the specialist's name, address, registration number and qualification, and Government hospital prescriptions must also include the hospital's name and address; Form No. 10-I is omitted.

De-notification of SEZ land reduces designated zone area and updates notified survey parcels and regulatory boundaries.
The Central Government, under the Special Economic Zones Act, 2005 and Special Economic Zones Rules, 2006, has de-notified 58.29.0 hectares from the sector-specific SEZ for granite processing at SIPCOT Industrial Growth Centre, reducing the notified area to 95.54.0 hectares. The de-notification follows a proposal by M/s. State Industries Promotion Corporation of Tamil Nadu, the State Government's no-objection, and a recommendation from the Development Commissioner, Madras SEZ, and specifies the affected survey numbers and parcel areas.

Import license exemption for aircraft clarified; permitted importers defined and list updated under foreign trade policy.
The amendment revises the import-policy exemption for aircraft and helicopters under Chapter 88 of the ITC (HS), Schedule-1 so that specified entities may import new or used aircraft and helicopters without obtaining an import licence, subject to the condition that importation and use accord with the operator's permission; it updates and narrows the list of exempted organisations eligible for licence-free importation.

De-notification of Special Economic Zone reduces pharmaceutical SEZ land in Hassan after statutory approvals and administrative recommendation.
The Central Government de-notifies 58.64 hectares of the sector specific pharmaceutical SEZ at Hassan, Karnataka, reducing the notified area to 50.655 hectares under its statutory powers under the Special Economic Zones Act and the SEZ Rules, after receiving the State Government's No Objection and the Development Commissioner's recommendation; the notification lists the specific survey numbers and hectareages subject to de-notification.

Invoice-based award scheme encourages VAT-compliant purchases by rewarding uploaded bills after verification and a computerized draw.
Introduction of an award scheme Bill Banvao, Inaam Pao to incentivise VAT-compliant purchases from registered Delhi dealers by permitting purchasers to upload bills or send snapshots; each entry receives a unique ID and must include seller TIN, item details, tax per item and taxable value and be submitted within seven days. A computerized monthly draw allocates prizes calculated as a multiple of the bill's taxable value subject to a maximum cap, excluding exempted items. Bills are verified with sellers before prize credit to the purchaser's bank account; specified goods and certain purchasers are excluded.

Export restriction: Rice seed quality moved to restricted category, export now requires licensing, treatment declaration and labeling.
Amendment to the ITC(HS) Chapter 10 reclassifies rice export entries: Non-Basmati rice remains free for export but must be from privately held stocks and exported via Customs EDI ports or designated non-EDI land stations with prior DGFT quantity registration; seed-quality rice is moved to restricted status and may be exported only under license with presentation of a dealer-in-seeds license, a declaration of chemical treatment and unfitness for human consumption, and packet labeling indicating treatment; rice in husk other than seed quality is likewise restricted and exportible only under license.

CENVAT credit eligibility expanded to cover ethanol from molasses supplied for petrol blending to public oil marketing companies.
The Central Government inserts a new clause in rule 6(6) of the CENVAT Credit Rules, 2004 to include ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 when supplied to specified public sector oil marketing companies for blending with petrol under the referenced central excise notification; the amendment is titled the CENVAT Credit (Fourth Amendment) Rules, 2015 and comes into force upon publication in the Official Gazette.

NRI subscription to National Pension System allowed via banking channels with repatriable annuity and specified payment routes.
Non-Resident Indians may subscribe to the National Pension System through normal banking channels if eligible under the applicable pension regulations; the annuity and accumulated savings will be repatriable. Payments for such subscriptions may be made by inward remittance through normal banking channels or from funds held in NRE, FCNR, or NRO accounts.

Tariff classification amendment permits export of 1-Phenyl-2-Propanone subject to narcotics NOC under Foreign Trade Policy.
Amendment substitutes the Tariff Item HS Code for 1-Phenyl-2-Propanone in Schedule 2 of the ITC (HS) Classification, retains an export policy of Free and prescribes a pre-export compliance requirement of a no-objection certificate from the narcotics regulatory authority as the operative restriction.

Appointment of Part Time Member: Secretary, Ministry of Corporate Affairs designated to serve on SEBI with immediate effect.
The Central Government, exercising its statutory appointment power under the securities law, appoints Shri Tapan Ray, Secretary, Ministry of Corporate Affairs, as Part Time Member of the Securities and Exchange Board of India (SEBI) with immediate effect. The nomination replaces Ms. Anjuly Chib Duggal, former Secretary, Ministry of Corporate Affairs, and continues until further orders; the notification references the principal notification and subsequent amendments to the Board's appointment framework.

Customs duty increase on dairy fats: temporary extension of higher import tariff for specified period.
The Central Government amends Notification No.12/2012 Customs by inserting proviso clause (k) to provide that the goods specified at serial number 8 of the Table - ghee, butter and butter oil - shall be subject to the increased basic customs duty rate until and inclusive of a specified terminal date, effecting a time bound modification of the exemption framework under the principal notification.

Opium poppy licensing: eligibility, quality and cultivation limits determine access to government licenses and future eligibility.
Notification prescribes eligibility and licensing conditions for opium poppy cultivation including priority to prior cultivators meeting specified yields, restrictions against illicit cultivation and tendering adulterated or 'inferior' opium as determined by Government laboratories, limits on licensed area and plot numbers with allowance for leased land, a condonable small excess cultivation margin, and forewarning provisions that minimum qualifying yields, morphine content, plough-back practices and laboratory findings may affect eligibility for subsequent licensing; licensing remains subject to Narcotics Commissioner discretion and possible selection of fields for research or straw extraction.

Recognition renewal for a clearing corporation under securities regulation subject to regulator imposed compliance conditions.
Renewal of recognition under the Securities Contracts (Regulation) Regulations, 2012 is conferred on MCX SX Clearing Corporation Limited pursuant to Regulation 12 and the regulator's powers under the Securities Contracts (Regulation) Act; the renewal covers a specified one year operational period and is expressly subject to conditions which the clearing corporation must comply with as may be specified by the regulator from time to time.

Renewal of recognition for a clearing corporation under securities regulations, subject to compliance with regulator imposed conditions.
Recognition is granted to Indian Clearing Corporation Limited under Regulation 12 of the Securities Contracts (Regulation) Regulations, 2012 for a one year period commencing in October 2015, pursuant to powers under the Securities Contracts (Regulation) Act, subject to compliance with conditions specified by the regulator and any further conditions that may be prescribed or imposed.

Renewal of recognition granted to a clearing corporation for one year, subject to compliance with regulator specified conditions.
Renewal of recognition to the clearing corporation is granted for a one year period commencing in early October 2015 and ending in early October 2016, exercised under the regulator's statutory powers. The recognition is conditional: the clearing corporation must comply with conditions specified by the regulator from time to time and remain subject to any further conditions that may be prescribed or imposed subsequently.

Exchange rate determination: notified foreign currency conversion rates govern valuation for imports and exports under the Customs Act.
Determination of exchange rates under the Customs Act prescribes distinct rupee equivalents for listed foreign currencies, with separate import and export rates set out in Schedule I and Schedule II, effective from the stated operative date, to be used for customs valuation and related procedures; the notification supersedes the immediately preceding board notification except as to prior actions.