Annual return content requirements: substituted Schedule V mandates detailed company disclosures including director, shareholding, indebtedness and transfer particulars.
The notification substitutes Parts I and II of Schedule V prescribing the form and mandatory contents of the annual return for companies with share capital, requiring class-wise capital disclosure, debenture and indebtedness particulars, a detailed list of members and transfers, director/manager/secretary personal and appointment particulars (including Election Commission identity number if issued), stock-exchange listing status, standardised capital and debenture breakups, certification by officers that registers and transfers are properly maintained, and annexed code lists plus electronic file formats for shareholder and transfer data.

Schedule amendment adds mandatory Balance Sheet Abstract and company profile requirements, specifying financial and product reporting.
The Central Government amended Schedule VI to require a standardized Balance Sheet Abstract and Company's General Business Profile capturing registration details; capital raised; mobilisation and deployment of funds (sources and application); performance metrics including turnover, expenditures, profit/loss, earnings per share and dividend rate; and identification of three principal products/services by ITC item codes, with an accompanying state code list and specified monetary presentation.

Importer undertaking requirement: melting scrap must be used in specified furnaces or importer pays duty difference.
Amendment conditions the customs exemption for iron and steel melting scraps on an Importer Undertaking that scrap will be used in an electric arc furnace, induction furnace, or hot blast cupola, and establishes Duty Difference Liability where the importer fails to prove such use, requiring payment of the difference between duty leviable without exemption and duty already paid.

Exemption under section 35AC: specification of an educational project extended as eligible for tax-exempt donations.
Central Government re specified Yogiji Maharaj Mahavidyalaya and Educational Complex for Rural Women at Dhari, Gujarat as an eligible project under the tax exemption framework, following the National Committee's recommendation to extend the project's duration and amend the estimated project cost; the project's eligibility was renewed for a further multi year period commencing from the assessment year succeeding the initial notification.

Section 35AC eligibility extended for vocational training and community welfare project, enabling continued tax-exempt support for further assessment years.
The Central Government, under section 35AC, specified Akhand Jyot Foundation's construction of a 600 square feet building with equipment and furniture for a vocational training centre and community welfare centre at Vasna, Ahmedabad as an eligible project. Following a National Committee recommendation under rule 11M(5) that the project was properly executed, the specification was extended for a further three assessment years commencing from the assessment year 1996-97 at an estimated cost of twenty six point forty eight lakhs.

Section 35AC exemption extended for specified charitable medical and rehabilitation project, preserving donor tax relief.
Central Government specifies under Section 35AC that Helpage India's activities - medical care to old and leprosy patients, homes for old persons, rehabilitation of destitute old women, and eye camps - are an eligible project or scheme, and extends that eligibility for a further three assessment years following a National Committee recommendation, noting the project's estimated cost.

Section 35AC exemption: specification of a rehabilitation project as eligible, extending tax-exempt recognition for additional assessment years.
The Central Government specifies the Research and Rehabilitation Centre for the Deaf of the Delhi Association of the Deaf as an eligible project for tax exemption under the Explanation to section 35AC, extending the specification for a further three assessment years commencing from the assessment year 1996-97 following the National Committee's recommendation that the project is being executed properly.

Exemption under Section 35AC: Integrated Rural Development Programme specified as eligible for an extended period, enabling tax-deductible donations.
The Central Government re specifies the Integrated Rural Development Programme (twenty defined components, including roads, sanitation, housing, health facilities, water projects, agricultural and horticultural development, education and training, and a comprehensive rural health project by Bhoruka Charitable Trust) as an eligible project or scheme for a further period of three assessment years commencing from the assessment year 1996-97, at the aggregate estimated cost less Government grants, following a recommendation of the National Committee that execution was satisfactory.

Exemption under section 35AC: specified institutions and projects approved for eligible project deduction subject to prescribed limits and periods.
Approval under the income tax exemption provision is granted for specified institutions and their identified projects, each with an estimated project cost and a maximum portion of that cost eligible for deduction. The notification lists projects across health, education, training, water supply and community welfare, and sets the temporal scope of applicability for certain projects, tying the approval to particular assessment years and prescribed monetary limits.

Chairman authority to allocate matters to Benches shapes Bench composition and transfer of cases across benches.
The Chairman is empowered to specify categories of matters to be heard by multi-member Benches and to designate a Principal Bench, based in New Delhi but able to sit elsewhere as necessary. Specified corporate and statutory matters must be heard by Benches of not less than two members, while interlocutory and miscellaneous applications connected to those matters may be decided by a single-member Bench. The Chairman may transfer matters from Regional Benches to the Principal Bench for reasons recorded in writing.

Commencement of Constitution amendment: section two appointed to come into force on June 1, 1995 by notification.
The Central Government, exercising the power under sub section (2) of section 1 of the Constitution (Seventieth Amendment) Act, 1992, appoints a specific date as the commencement date for the identified provision of that Act, thereby fixing its entry into force by official notification.

Classification amendment clarifies compressor exclusions and adds a machinery production subheading to tariff coverage.
The Government amends Notification No. 49/95 to revise tariff table entries: it narrows exclusions under the chapter 84 heading to exclude only specific compressors for air conditioning and refrigeration and parts of those compressors that are under 7.5 H.P. and interchangeable for motor vehicles; and it replaces another serial entry to list specified 8479 subheadings as covering all goods while adding subheading 8479.89 as machinery for production of commodities.

Customs amendment authorises unloading of imported coal and petroleum coke and loading of clinker and cement for export.
The Central Government amends the annexed Table entry for Muldwarka port (Serial No. 5, item (16), column (4)) in notification No. 62/94 (N.T.)-Customs by substituting the column (4) entry to permit unloading of imported Coal and Petroleum coke and loading of clinker and cement for export at Muldwarka.

Modification of Companies Act application to Nidhis: declaration of a company as a Nidhi with specified tailored applicability.
The Central Government, using the power under section 620A, declares Sullivan Garden Benefit Fund Limited to be a Nidhi and directs that the Companies Act provisions listed in column (1) of Schedule III to the earlier notification shall not apply or shall apply with the exceptions, modifications and adaptations specified in column (2), thereby providing tailored regulatory treatment; the notification further amends the prior notification by adding an entry for the company to Schedule I.

Nidhi status conferred on ICS Benefit Fund Limited; specified Companies Act provisions exempted or modified in its application.
ICS Benefit Fund Limited is declared a Nidhi and the Central Government, under Section 620A of the Companies Act, 1956, directs that specified provisions of the Act listed in Schedule III to an earlier notification shall not apply, or shall apply with the exceptions, modifications and adaptations set out in the corresponding entries; the notification amends Schedule I by adding the declared entity.

Modification of Companies Act application to Nidhi: government declares a fund a Nidhi and prescribes statutory adaptations.
The Central Government, under section 620A, declares Shri Samundeswari Benefit Fund Limited to be a Nidhi and directs that the Companies Act provisions listed in Schedule III to GSR 978/1963 shall not apply or shall apply with the exceptions, modifications and adaptations specified in the corresponding entries, as they pertain to the declared Nidhi. The notification amends the earlier instrument by adding the company as item 151 in Schedule I to record its status and trigger the specified adaptations.

Nidhi declaration: Shri Navrathana Benefit Fund Limited made a Nidhi under Section 620A with tailored Companies Act application
The Central Government, under Section 620A of the Companies Act, 1956, declares Shri Navrathana Benefit Fund Limited to be a Nidhi and directs that the Companies Act provisions listed in Schedule III to G.S.R. 978 shall not apply, or shall apply with the exceptions, modifications and adaptations specified in the corresponding entries; the notification also amends Schedule I to add Shri Navrathana Benefit Fund Limited as the newly recorded Nidhi.

Restrictions on Nidhi companies: specified prohibitions and mandatory membership and profitability conditions for government-declared Nidhis.
The Central Government prescribes conditions for companies declared as Nidhis: they are prohibited from engaging in chit fund, insurance, hire purchase or business in shares or debentures; from opening new branches or current accounts with members; from admitting corporate members; and from amending their memorandum or articles without government approval. Each declared Nidhi must have at least one thousand members, have completed one financial year, and have made a reasonable profit after writing off preliminary expenses and brought forward losses.

Double taxation avoidance treaty allocates taxing rights and limits source withholding for cross border income between India and Vietnam.
Treaty allocates taxing rights between India and Vietnam for residents and specified taxes on income. Business profits are taxable in the residence State except to the extent attributable to a permanent establishment in the other State; detailed rules govern attribution, deductions and apportionment. Specific rules and source state withholding caps apply to dividends, interest, royalties and technical or managerial fees when the recipient is the beneficial owner, with exceptions for amounts effectively connected to a permanent establishment or fixed base. Mutual agreement, exchange of information, non discrimination, entry into force and termination provisions are included.

Customs exemption amendment expands electronic industry inputs, adding light emitting diodes and specified electronic materials to lists.
Amendment to a customs exemption notification revises LIST A and LIST B entries to add and substitute items, explicitly expanding covered inputs to include Semiconductor devices and Light Emitting Diodes and other specified electronic components, wires, materials, gases, powders, tapes, alloys and printed circuit board laminates, thereby broadening the schedule of electronic industry inputs eligible for tariff exemption.