Notification amendment alters income-tax administrative assignments and subordinate Commissioner jurisdictions for specified divisions.
The Board amends Schedule I of the cited notification by substituting the entry for serial number 3 to designate the Chief Commissioner of Income-tax, Delhi-III and list three subordinate Commissioners (Delhi-III; TDS-I Delhi; TDS-H Delhi), and by substituting the entry for serial number 83 to designate the Chief Commissioner of Income-tax, Meerut and list four subordinate Commissioners (Ghaziabad; Mujaffarnagar; Aligarh; NOIDA).

Subordination of Additional Commissioner to Commissioner establishes administrative reporting under a statutory direction for income-tax control.
The Central Board of Direct Taxes, exercising powers under section 118 of the Income-tax Act, directs that the Additional Commissioner of Income-tax (Central Range) Chandigarh shall be subordinate to the Commissioner of Income-tax (Central) Gurgaon, establishing a supervisory reporting relationship between those offices.

Anti-dumping duty on PVC flex films from China PR imposed with differentiated producer-exporter rates and scope exclusions.
Definitive anti-dumping duty imposed on imports of PVC Flex Film from China PR after findings of dumping, substantial dumping margins, and material injury to domestic industry; duties are set under section 9A and rules 18 and 20, with differentiated per kilogram US dollar rates linked to specific producers and exporters, exclusions for certain competing products, and a five year levy period measured from the provisional duty imposition, with exchange rate determination per Government notifications under section 14 of the Customs Act.

Land customs route designation adds Silghat and Brahmaputra steamer section as permitted inland waterway route for cross-border trade.
The notification amends the Table to Notification No. 63/1994 Customs (N.T.) by inserting a Land Customs Station entry for Silghat (Nagaon, Assam) and adding the Rahumari Dhubri Guwahati (Pandu) Silghat steamer route on the River Brahmaputra in columns 3 and 4 against the land frontier of Bangladesh, thereby authorising Silghat and that Brahmaputra steamer section as permitted points and inland waterway route for import and export.

Mandatory e-filing of service tax returns requires every assessee to submit half-yearly returns electronically, altering compliance procedure.
An amendment to rule 7 of the Service Tax Rules, 1994 removes the proviso to sub rule (2) and inserts a new sub rule mandating that every assessee submit the half yearly service tax return electronically, creating a compulsory e filing obligation under the Service Tax (Fourth Amendment) Rules, 2011 and grounded in the rule making power of section 94 of the Finance Act, 1994.

Anti-dumping duty continuation on PTFE imports from China imposes differentiated per kg duties and currency conversion rules.
Continuation of anti-dumping duty is imposed on PTFE imports under sub-heading 390461 originating in or exported from the People's Republic of China, with differentiated per unit rates linked to producer and exporter identity (including DuPont (Changshu) Fluoro Technology Company Limited) and to origin/export parameters. Duties are denominated in a foreign currency but payable in Indian currency; the applicable exchange rate is that notified under the Customs Act and determined on the bill of entry date. The duty is levied for a five year period from publication unless earlier revoked.

Anti-dumping duty continuation on 1-Phenyl-3-Methyl-5-Pyrazolone enforces a per-kilogram import charge and exchange conversion rules.
Continuation of definitive anti-dumping duty is imposed on imports of 1-Phenyl-3-Methyl-5-Pyrazolone from the People's Republic of China at the rate of 0.52 US$ per kilogram for the tariff sub-headings listed in the Table, applied to specified producers and exporters. The duty is leviable for five years from the date of publication, payable in Indian currency, and the exchange rate for conversion is the rate notified under the Customs Act with the relevant date being the bill of entry presentation.

Minimum Export Price revised for onion exports, altering export pricing and replacing the prior notified export price.
The Directorate General of Foreign Trade has amended paragraph 2(ii) of Notification No. 66(RE 2010)/2009 2014 to replace the previously notified Minimum Export Price for onions at Serial Number 44.01 of Notification No. 24(RE 2010)/2009 2014; the amendment takes immediate effect and leaves the higher Minimum Export Price for the two specified onion varieties unchanged while updating the MEP applicable to other onion varieties.

Inland Container Depot designation expanded: Mathilakam permitted to unload imports and load exports under amended notification.
Amendment adds Mathilakam (Thrissur) as an approved Inland Container Depot/Land Customs Station for Kerala, authorising the unloading of imported goods and the loading of export goods by inserting a new entry (iii) against serial number 6A in Notification No. 12/97-Customs (N.T.), effected under the powers of the Customs Act.

Common Adjudicating Authority appointed to adjudicate show cause notices concerning Reliance Port and Terminals, as issued by DRI.
Appointment of a Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act, 1962, designating the Joint Commissioner or Additional Commissioner of Customs, Custom House, Kandla, to exercise the powers and duties of specified Joint/Additional Commissioners at Kandla, Mumbai Air Cargo Complex, and Mundra for adjudicating show cause notices issued by the Directorate of Revenue Intelligence, Ahmedabad, in proceedings relating to M/s Reliance Port and Terminals Limited and others.

Appointment of Part Time Member: central government names new SEBI member replacing predecessor with immediate effect.
Central Government, invoking the statutory power cited, appoints Shri Nayed Masood, Secretary, Ministry of Corporate, as Part Time Member of the Securities and Exchange Board of India (SEBI) in place of Shri D.K. Mittal, effective immediately and until further orders, by notification issued by the Ministry of Finance (S.O. 2030(E)).

Denotification of Special Economic Zone removes sector-specific SEZ status at Kalinganagar following applicant approval, subject to savings.
The Central Government rescinds the sector-specific Special Economic Zone for stainless steel and ancillary/downstream industry at Kalinganagar, comprising 142.115 hectares originally notified on 28 November 2007, following M/s. JSL Limited's proposal and grant of approval for denotification on 21 September 2010; the rescission is effected under the first proviso to rule 8 of the Special Economic Zone Rules, 2006, subject to preservation of things done or omitted before such rescission.

Renewal of recognition to an exchange subject to public shareholding compliance and adherence to regulatory circulars and conditions.
Recognition of the OTC Exchange of India is renewed for a one-year term under the Securities Contracts (Regulation) Act, subject to compliance with the public shareholding regulations for recognised stock exchanges and with the specified regulatory circular, and remains conditional on any further requirements that may be prescribed.

Anti-dumping duty on caustic soda established, calculated as the difference between reference amount and landed value.
Imposition of an anti-dumping duty on caustic soda imports under specified tariff sub-headings from Thailand, Chinese Taipei and Norway, based on findings that exports were below normal value and caused material injury. The duty is calculated as the difference between a stated per-unit reference amount and the landed value of imports, using assessable value rules and the government-notified rate of exchange; a detailed table sets product descriptions, origin/export permutations, producers/exporters and per-unit benchmark amounts for computation.

E-payment authorization: UCO Bank added for electronic VAT payments; CIN-bearing challan Part C accepted as proof.
UCO Bank is authorized to provide e-payment for Delhi VAT; dealers with accounts there and on a monthly tax period must use the facility, with internet generated Part C challan bearing a unique Challan Identification Number accepted as proof for returns, Part D to be obtained signed and stamped from the bank, and deposits credited after Reserve Bank confirmation; the bank must comply with Information Technology Act security provisions.

Customs exemption threshold increased, raising the eligible quantity for specified imported goods under the amended exemption notification.
The Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No.21/2002 Customs by substituting a higher metric tonnes figure in the TABLE against S.No.3, column (3), thereby altering the quantitative threshold that determines the scope of exemption and the effective rate applicable to specified goods across Chapters 1-99.

Customs appointment for specified purposes: Punjab airports authorised for unloading imported goods, loading export goods, baggage and defence-related cargo.
The notification substitutes the Punjab entry in the principal customs notification to appoint Rajasansi (Amritsar) for the unloading of imported goods and the loading of export goods, and to appoint Chandigarh for unloading and loading of baggage and for unloading imported goods and loading export goods related to defence purposes.

Jurisdiction allocation under section 120: notification redefines territorial assessment responsibilities and taxable person categories for income tax administration.
Amendment substitutes serial number 100 in Schedule I to reassign the territorial jurisdiction of the Commissioner of Income-tax, Raipur and prescribes three categories of taxable persons within the specified territorial area: non-corporate residents with non-business income, non-corporate persons with business income whose principal place of business lies in the area, and companies having registered office in the area, with the Commissioner handling all cases relating to those categories.

Jurisdiction of Intelligence and Criminal Investigation directs income tax directors to exercise nationwide investigative and information collection powers.
The Board directs the Director General (Intelligence & Criminal Investigation) to exercise powers corresponding to listed Directors of Income-tax for their territorial areas, while Directors named in the schedules are assigned specified territorial jurisdictions and are empowered to exercise all functions under Chapter XIIIC and related powers under the Income-tax Act, including issuing written orders to subordinate authorities and conducting collection, collation, verification and dissemination of information within their areas.

Notification amendment: replacement of Schedule wording to redefine the class of persons affected under the tax notification.
Corrigendum amends the Schedule entry for serial number 112, column 6(b), replacing the prior phrasing with wording referring to all persons other than those mentioned in item (a) and (c) of column 6, while leaving all other contents of the original Gazette notification unchanged.