Companies rules amendment: substituted statutory forms including an addendum form for rectification of defects with prescribed filing steps.
The Central Government substituted statutory forms, introducing a substituted Form No. 67 titled Form for filing addendum for rectification of defects or incompleteness, to be filed pursuant to the prescribed rule. The form requires the SRN and form number of the original filing, corporate identity details, a description of defects identified by the Registrar or other authority, particulars of rectification provided, attachment of specified supporting documents with a capped number of attachments, recording of any additional stamp duty by SRN, and verification by specified signatories and eligible professional certifiers with digital signature authentication.

Electronic filing and stamp duty: portal-paid duty removes requirement for physical submissions; scanned stamped documents accepted with retention obligations.
The amendment provides that where stamp duty is paid electronically through the Ministry of Corporate Affairs portal, companies need not make physical submissions beyond electronic filing. For certain documents not covered by portal payment and subject to a minimal state stamp duty, companies may scan duly stamped documents and file them electronically instead of submitting originals physically, except for documents mandated to be filed physically for compounding offences under clause (a) of sub-section (4) of section 621A. Companies must retain original stamped documents for a minimum period and produce them for inspection by the Collector of Stamps or the Registrar when required.

Customs exemption for Antarctic imports requires certificate confirming use for Indian Antarctic Expedition or Polar Science Programme.
Exempts all goods imported from Antarctica into India from the whole of the duty of customs and from the whole of the integrated tax leviable under the Customs Tariff Act, 1975, provided a certificate from an officer not below the rank of Deputy Secretary in the Department of Ocean Development in the Ministry of Earth Sciences is produced at importation to the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs stating the goods have been used for or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme; the exemption expires after 31 March 2028.

CENVAT credit entitlement limited to excise-equivalent additional duties and related education cesses for exports and park units.
The amendment to rule 3(7)(a) specifies that CENVAT credit for inputs and capital goods cleared from export-oriented undertakings and units in Electronic Hardware Technology Parks or Software Technology Parks, where excise duty and Education and Secondary and Higher Education Cesses have been paid, shall be the aggregate of the portion of excise duty equivalent to specified additional duties under the Customs Tariff Act and the Education Cess and Secondary and Higher Education Cess paid on that excise duty.

Minimum Export Price for rice requires FOB to meet the prescribed threshold, with limited commission allowance.
Export of rice permitted only if the Minimum Export Price (MEP) is US $900 per ton or Rs. 41,400 per ton FOB. For Basmati rice, foreign commission up to 12.5% is allowed for computation of MEP; any discount or commission in excess of 12.5% will not be allowed for calculation of MEP, requiring FOB price to be higher accordingly.

Tax exemption recognition for West Zone Cultural Centre confirmed subject to conditions on income application and investment restrictions.
The Centre is notified as eligible for tax exemption for the stated assessment years subject to conditions: apply or accumulate income solely for its objects; restrict investments to forms permitted under Section 11(5) except specified tangible voluntary contributions; business income excluded unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus assets to a charitable organization with similar objectives. The notification covers only income received on the Centre's behalf and does not preclude separate tax treatment under the Income-tax Act.

Certification requirement for registrar and share transfer agent staff mandates RTA corporate or mutual fund certification within transitional timelines.
Associated persons of Registrars to an Issue or Share Transfer Agents who perform investor interaction, application processing, corporate actions, redemptions/refunds, repurchases, investor grievance handling, internal control, compliance, or related records maintenance must obtain the specified Series-II-A (RTA Corp) or Series-II-B (RTA MF) certification as applicable. Existing employees must obtain the appropriate certification within the transitional period from the notification date, and persons engaged thereafter must obtain it within a shorter transitional period from their date of engagement.

Research institution approval enables tax-deduction eligibility for donations to research bodies subject to audit and reporting obligations.
Approval is granted under section 35(1)(ii) read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant; and a certified statement of donations received and amounts applied for research must accompany the audit report submitted to the tax authority by the return filing due date.

Prohibition on export of edible oils; limited branded consumer-pack exports allowed under capped quantity and port restrictions.
Amendments impose a prohibition on the export of edible oils by substituting the ban's applicability period and preserve earlier relaxations; they also permit limited exports in branded consumer packs up to 5 Kg subject to an aggregate cap and only from Customs EDI ports, under authority of the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Special Economic Zone expansion: central government notifies additional land inclusion for IT/ITES SEZ at Pocharam under SEZ Act.
The Central Government, exercising powers under the SEZ Act and SEZ Rules, notifies inclusion of an additional land area identified by village survey numbers at Pocharam, Ghatkesar, Ranga Reddy, thereby enlarging the sector specific IT/ITES Special Economic Zone; the notification references prior notification of an initial area, approval of the developer's proposal, satisfaction of statutory prerequisites, and lists the specific survey numbers and hectare measurements of the parcels added.

Special Economic Zone designation for a gems and jewellery zone enables its status as an Inland Container Depot under Customs law.
Notification designates a sector specific Special Economic Zone for gems and jewellery at Ulwe Node, Navi Mumbai, comprising 33.5403 hectares, following grant of approval to M/s. Navi Mumbai SEZ Private Limited. The Central Government constitutes an Approval Committee with specified ex officio members and the developer as special invitee, and declares the zone to be deemed an Inland Container Depot under the Customs Act.

Special Economic Zone designation establishes a multi services Ulwe zone, forms an approval committee and grants ICD status.
Notification designates a 128.4292 hectare area at Ulwe, Navi Mumbai as a Special Economic Zone for multi services development by M/s. Navi Mumbai SEZ Private Limited under the SEZ Act, following grant of a letter of approval, constitutes an Approval Committee with specified ex officio members and appoints the notified date as the date from which the zone shall be deemed an Inland Container Depot under the Customs Act.

Approval under Section 10(23C)(vi) recognizes an educational society for tax-exempt status subject to compliance requirements.
Approval is granted to Aravali Sikshan Avam Anusandhan Sansthan, Neem ka Thana, Sikar, for the purpose of Section 10(23C)(vi) of the Income-tax Act with effect from the assessment year 2008-09 onwards, subject to the society's conformity and compliance with the provisions of that sub-clause and the procedural requirements of the applicable income-tax rules, including rule 2CA.

Service tax exemption expanded to include specified export promotion councils' services under amended notification provisions.
The amendment inserts six specified export promotion councils into paragraph 1 of Notification No.16/2009, thereby extending the notification's service tax exemption to services provided by those councils and modifying the enumerative list of exempt entities under the principal notification.

Accommodation and travel reimbursement revised: entitlements, permitted hotels, and separate daily food allowance specified.
Amendment to rule 11N revises entitlements by substituting an increased monetary ceiling in clause (i), replacing the travel term in clause (ii) with "air conditioned taxi," deleting clause (iii), and substituting clause (iv) to permit reimbursement for stays in State guest houses, specified medium-range ITDC hotels, State tourist hotels/hostels, and registered-society residential accommodation, while separately authorising a fixed daily food allowance for out-station Chairmen and Members.

Renewal of recognition for a stock exchange conditioned on regulatory compliance and mandatory pre trading requirements.
Renewal of recognition to Pune Stock Exchange Limited is issued under the Securities Contracts (Regulation) Act, 1956, authorising the Exchange to operate in contracts in securities for a limited one year term expressly conditional on compliance with statutory and regulatory requirements; the Exchange may commence trading in securities only after satisfying all regulatory prerequisites imposed by the securities regulator, with the regulator retaining power to prescribe or impose additional conditions.

Approval under section 35(1)(ii) ties donor tax benefits to research-use, faculty-led studies, audited accounts and reporting compliance.
Approval under section 35(1)(ii) recognizes P.S.G. & Sons Charities (P.S.G. College of Technology unit) as an 'other Institution' partly engaged in scientific research subject to conditions: research-use of sums, faculty- or student-led research, separate books of accounts for research receipts and expenditure, audit by a qualified accountant with report furnished to the tax authorities by the return due date, and a certified statement of donations and sums applied to research; approval is withdrawable for non-compliance.

Amendment to service tax notification clarifies the taxable service as transport of goods in containers by rail.
The Central Government, invoking powers under sub section (1) of section 93 of the Finance Act, 1994, amends notification No. 1/2006 Service Tax by substituting at S.No.11, column (3) of the Table the entry Transport of goods in containers by rail, thereby revising the notification schedule to specify that service description for service tax purposes.

Service tax exemption for rail goods transport preserves tax relief but excludes non-government container rail services.
The notification exempts the taxable service provided to any person in relation to transport of goods by rail from the whole of the service tax leviable under the Finance Act, while expressly excluding services provided by any person other than the government railway in relation to transport of goods in containers by rail.

Service tax exemption for services linked to manufacture of alcoholic pharmaceutical and cosmetic preparations, removing the tax levy on those services.
The notification exempts from service tax services provided to a client in relation to the manufacture of pharmaceutical products, medicines, perfumery, cosmetics or toilet preparations containing alcohol that are charged to excise duty under the Medicinal and Toilet Preparations excise regime, removing the whole of the service tax leviable on those services; the exemption was subsequently rescinded by a later notification.