Duty Free Replenishment Certificate eligibility expanded to exports paid in non convertible currency, subject to value addition rules.
Duty Free Replenishment Certificate eligibility is extended to exports with payments received in non convertible currency; issuance is subject to the handbook appendix value addition requirement and the provision is added to paragraph 7.4 of the Export and Import Policy.

Import restrictions on poppy seeds require licensed imports from specified countries with licit-cultivation certification and contract registration.
Poppy seeds are designated as restricted imports requiring a license; imports are allowed only from specified countries, must be accompanied by a competent-authority certificate proving licit cultivation per international narcotics control standards, and all import contracts must be registered with the Narcotics Commissioner, Gwalior before import.

ITC(HS) classification update: import status clarified-non-ozone-depleting variants free, specified HCFCs and other variants restricted.
Amendments to the ITC(HS) Classification create and amend exim code sub-entries to differentiate items "other than ozone depleting substances" (free import) from other variants (restricted import), and insert new restricted entries for specified HCFCs, with import control to be effected under SIL/Public Notice conditions.

Service tax exemption for cattle insurance services under central sector scheme removes taxable service liability under applicable law.
The Central Government, in exercise of powers conferred by section 93 of the Finance Act, 1994, exempts the taxable services in relation to Cattle Insurance provided under the Central Sector Scheme on Cattle Insurance from whole of the service tax leviable thereon under section 66 of the said Act; this exemption was notified by Notification No. 4/2000-Service Tax, dated 31-7-2000 and was later rescinded by Notification No. 34/2012-Service Tax, dated 20/06/2012.

Specification of income-tax authorities: notification lists designated officer ranks to serve under the Act for tax administration.
Central Board of Direct Taxes, exercising powers under clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, issued Notification No. 731(E) dated 28 7 2000 specifying the following income tax authorities: Chief Commissioner of Income tax; Director General of Income tax; Commissioner of Income tax; Director of Income tax; Additional Commissioner of Income tax; Additional Director of Income tax; Joint Commissioner of Income tax; and Joint Director of Income tax.

Research expenditure approval under Section 35(1)(ii) imposes mandatory separate accounts, annual returns, and audited submissions by fixed deadlines.
Approval is granted to the Diabetic Association of India (Research Centre) as an Association for research expenditure under section 35(1)(ii) for 1 4 2000 to 31 3 2003, subject to conditions: maintain separate books for research, file annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submit audited annual accounts and a separate audited income and expenditure account for the research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 31 October, alongside the return to the Assessing Officer.

Research deduction approval requires institutions to maintain separate research accounts and annually file audited research accounts and returns.
Approval under section 35(1)(iii) is granted to the Indian Institute of Education, Pune as an Institution subject to conditions: maintain separate books for research activities; furnish annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit copies of audited annual accounts and audited income and expenditure account for research activities to specified tax and departmental authorities by 31 October, alongside the return of income-tax to the designated Assessing Officer.

Approval of institution status requires separate research accounts, annual departmental return, and audited submissions for tax exemption.
Approval of Vedhshala as an institution eligible for exemption under section 35(1)(ii) is notified for a specified financial period, subject to conditions: maintain separate books for research activities; file an annual research return to the Department of Scientific and Industrial Research by the prescribed date; and submit audited annual accounts and audited income and expenditure accounts for research activities to the Director General of Income tax (Exemptions), the Secretary of the Department of Scientific and Industrial Research, and the appropriate Commissioner/Director of Income tax (Exemptions) by the stated annual deadline.

Corrigendum corrects a regulatory cross reference, replacing "in clause (1A)" with "in clause (1)".
Corrigendum corrects a textual reference in the Mutual Funds (Second Amendment) Regulations, 2000, replacing the phrase "in clause (1A)" with "in clause (1)" in para (4)(a), thus clarifying the intended cross reference in the published amendment.

Companies rules amendment standardises fees for copies and computer-readable media, establishing a per-page charge under delegated authority.
Amendment modifies rule 21A by substituting sub clause (ii) of clause (8) to specify the fee for supply of copies of extracts of documents, including hard copies on computer readable media, establishing a uniform per page charge; the rules are made under clauses (a) and (b) of sub section (1) of section 642 of the Companies Act, 1956 and commence on the first day of August, 2000.

Exchange rate determination for export goods set, superseding prior notification and prescribing official currency conversion schedules.
This notification fixes the rate of exchange for conversion between specified foreign currencies and Indian rupees for purposes of export goods under the Customs Act, 1962, supersedes the prior notification, and prescribes two schedules listing the applicable rupee equivalents to be applied for export valuation and related customs formalities effective from the stated commencement date.

Rate of exchange fixation sets conversion rates for imported goods and stamp duty/customs calculation, effective from the stated date.
The Central Government fixes the rate of exchange to be applied to imported goods and to the calculation of stamp duty under the Indian Stamp Act and the Customs Act, superseding the prior notification. It prescribes specific conversion rates in two schedules (per unit and per 100 units) for listed foreign currencies for conversion to and from Indian rupees, to operate with effect from the 1st August, 2000.

Tax exemption approval under section 10(23G) for a BOT road project conditioned on statutory compliance and audited accounts.
Approval is granted to Indore Development Fund Ltd. for construction of thirteen roads in Indore on a Build-Operate-Transfer basis under section 10(23G) read with rule 2E for the assessment years 2000-2001 to 2002-2003, subject to compliance with the statute and rule 2E(7)'s record keeping and audit requirements; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity, fails to maintain audited accounts, or fails to furnish the audit report.

Tax exemption approval under income tax: granted subject to compliance, audit and withdrawal conditions for captive jetty operations
Approval under section 10(23G) is granted to Dahej Harbour and Infrastructure Ltd. for the development, maintenance, administration and use of a captive jetty at Port Dahej on a BOT basis, subject to compliance with statutory provisions and rule 2E requirements; the Central Government may withdraw approval if the enterprise ceases the infrastructure facility, fails to maintain books and obtain an audit, or fails to furnish the required audit report.

Approval under section 35: institution granted tax-exemption status subject to separate research accounts and annual reporting obligations.
Approval is granted to Sangeet Research Academy, Calcutta as an institution under section 35(1)(ii) subject to maintaining separate books for research activities and filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed deadline; the institution must also submit audited annual accounts and a separate audited income and expenditure account for research activities to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the local tax authority by the prescribed deadline, in addition to its return of income.

Transfer registration requirement: designated Deputy Commissioner authorized for stamping or endorsing transfer deeds under Companies rules.
Amendment to a prior Government of India notification replaces the entry at serial number 27 to designate the official authorized to stamp or endorse instruments of transfer under sub rule (1) of rule 5A of the Companies (Central Government's) General Rules and Forms, 1956; the amendment takes effect on publication in the Official Gazette and limits its operation to substituting the specified serial entry.

Export controls on exotic birds: Java Sparrow exports require licence, captive bred certificate, pre shipment inspection and CITES clearance.
Amendment places exotic birds under code 0106 into three treatment categories: Albino Budgerigars are prohibited; specified finches and budgerigars are free for export; Java Sparrow is restricted and exportable only under licence. Licensed exports of Java Sparrow must include an Appendix 18A application to DGFT with a valid export order or irrevocable letter of credit, valid RCMC, IEC code, and a Chief Wildlife Warden certificate confirming captive breeding; exports are subject to pre shipment inspection and CITES certification.

Research institution approval under section 35(1)(ii) mandates separate research accounts and specified annual audited filings.
Approval is granted to National Academy of Agricultural Sciences as an Institution under section 35(1)(ii) subject to conditions: maintain separate books for research activities; furnish an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by the annual deadline; and submit audited annual accounts and audited income and expenditure account for the research activities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by the annual deadline.

Substitution of customs notification reference replaces Handbook of Procedures citation with an updated public notice reference as amended.
The notification, exercising powers under sub-section (1) of section 25 of the Customs Act, amends Notification No.16/2000-Cus by substituting in the Table against serial No.48, column (3), Explanation clause (ii) the previous citation to the Handbook of Procedures, 1997-2002 Volume-II with a citation to Public Notice No.19(RE-88)/1997-2002 dated 24th June, 1998 (as amended from time to time).

Rescission of Customs notification under statutory tariff and anti-dumping powers, preserving prior acts and omissions.
The Central Government rescinds Notification No.53/98-Customs of 24 July 1998 by exercising statutory powers under the Customs Tariff Act and the anti-dumping Rules; the rescission operates prospectively and expressly preserves anything done or omitted to be done prior to the rescission.