Tax exemption under section 10(46) for Chandigarh State AIDS Control Society: grants and interest exempt subject to conditions.
Notification under section 10(46) notifies Chandigarh State AIDS Control Society as a notified body so that only (a) grants in aid from the Central Government and (b) interest on those grants are treated as specified exempt income, effective for 2011 12 and 2012 13 and applicable for 2013 14 to 2015 16. The exemption is subject to three conditions: no commercial activity; unchanged activities and income character during the year; and filing return of income as prescribed. Grants must be received and applied per prevailing rules and regulations.

Incremental export incentive limits imposed, excess claims subject to enhanced regional scrutiny under foreign trade policy for specified quarter.
The amendment limits benefit under the Incremental Export Incentivisation Scheme for the last quarter of 2012-13 to the lesser of 25% growth or an incremental value cap, and requires claims in excess of that limit to undergo heightened scrutiny by the Regional Authority, modifying Notification No. 27 dated 28.12.2012.

Ineligible export categories expanded to include cotton and cotton yarn; IEIS entitlement limited per IEC with enhanced scrutiny.
Amendments add Export of Cotton, Export of Cotton Yarn, and Exports subject to Minimum Export Price or Export Duty to the ineligible export categories in paragraph 3.14.3 and to the eligibility criteria in paragraph 3.14.5(d). The Incremental Export Incentivisation Scheme for 2013-14 is limited to a scrip value not exceeding Rs. 1 Crore per IEC, and claims above that value will be subject to greater scrutiny by the Regional Authority.

Authorised Officer designation under safeguard measures: Shri Jaikant Singh appointed to implement Rule 3(1) safeguards.
Pursuant to Rule 3(1) of the Safeguard Measures (Quantitative Restrictions) Rules, 2012, Shri Jaikant Singh, Additional Director General of Foreign Trade, is designated as the Authorised Officer for the purposes of those Rules, effectuating the individual appointment to exercise the functions and authorities conferred under the safeguard measures framework.

Commencement of the Constitution (Ninety Eighth Amendment) Act: central government appoints its coming into force.
The Ministry of Home Affairs issued S.O. 2902 (E) dated 24 September 2013, exercising the power under sub-section (2) of Section 1 of the Constitution (Ninety Eighth Amendment) Act, 2012, and appointed the 1st day of October, 2013 as the date on which the Act shall come into force.

Advance ruling application form introduced: Form 34EA prescribes content, filing, fee and verification requirements for applicants.
The rules insert Form No. 34EA as the prescribed application for obtaining an advance ruling, effective 1 April 2015, and prescribe the required content and documentary framework: applicant identity and residence basis, arrangement description, parties' roles and tax benefits, expected tax benefit and assessment years, specific questions for ruling, statements of facts and legal interpretation in annexures, filing in quadruplicate, prescribed fee by demand draft, and verification and signature rules including authorised representatives and powers of attorney.

Customs corrigendum corrects decimal entries in Schedule-I of a prior notification, amending specified column values.
Corrigendum to Notification No. 100/2013-CUSTOMS (N.T.), dated 19 September 2013, corrects Schedule-I against serial number 7, column (3): sub-column (a) is amended to 0.7440 and sub-column (b) is amended to 0.7225, with the Gazette citation and departmental file reference noted.

Withdrawal of stock statement filing requirement ends mandatory online submission of Stock 1 under revised DVAT form requirements.
The Commissioner of Value Added Tax notifies that the previous directive requiring dealers to file the Stock Statement in Form Stock 1 online for stock held on 31 March is withdrawn with immediate effect, consequent to the Government prescribing a revised Form DVAT 16 and issued under the Commissioner's statutory powers; departmental instructions require publication, website upload, and circulation to relevant officials and professional bodies.

General anti-avoidance rule: exclusions for specified investor arrangements and pre-reference notice plus structured referral procedure.
The rules add Chapter X-A governing the General Anti-Avoidance Rule, exclude certain arrangements from its application (including small aggregate tax benefits, specified Foreign Institutional Investor investments, non-resident investments via offshore derivative instruments into FIIs, and certain pre-cutoff transfers) while preserving application to tax benefits obtained from a later operative date; they define key terms, require AO notice to the assessee and a prescribed Form No.3CEG reference to the Commissioner with specified contents, prescribe Commissioner forms (3CEH, 3CEI) and impute time limits for Commissioner actions.

Central Sales Tax return form revised: new quarterly Form 1 prescribes detailed turnover, deductions and filing requirements.
The rules substitute Form 1 to prescribe a comprehensive quarterly return for Central Sales Tax, requiring dealer identification, turnover and deduction schedules, rate-wise tax computation, adjustments (including prior-period and VAT credit adjustments), and deposit proof; any tax due must be paid before filing and the form must be verified by an authorised signatory. The amendment is made under the rulemaking powers of section 13 and commences on publication in the Delhi Gazette.

Delhi Tax Compliance Achievement Scheme grants immunity from penalties and prosecution upon declared tax payment and sets payment schedule.
The Delhi Tax Compliance Achievement Scheme, 2013 allows dealers, unregistered persons required to register, and persons liable to deduct tax at source to declare historical tax dues calculated commodity wise or by specified works contract rates, pay at least fifty percent with the declaration and the balance by a later date, and upon payment obtain immunity from penalties, prosecution and further proceedings in respect of the declared amounts (subject to limited exceptions and Commissioner's power to reopen materially false declarations).

Delhi VAT amends works contract valuation: labour and land charges excluded from taxable turnover subject to specified records.
Taxable turnover for works contracts is the total consideration paid or payable but excludes charges for labour, services and similar charges and, in civil works, the cost of land, provided the dealer maintains adequate records. For joint development/collaboration contracts, the value of works for the landowner is the highest of actual construction value transferred, deed-stated land value reduced by consideration paid, or circle-rate based land value reduced by consideration paid; tax on such contracts is payable when goods are incorporated. Specified percentage deductions apply where charges are not ascertainable, and rules prescribe methods for determining land value, pro-rata apportionment, and corresponding input tax credit treatment.

Transitional continuation of Company Law Board powers ensures regulatory continuity pending tribunal constitution and transfer of cases.
The Order provides a transitional mechanism allowing the Board of Company Law Administration to exercise specified Tribunal powers-relating to prospectus, allotment, redemption of preference shares, and appeals on registration and rectification of the members register-until the Central Government notifies transfer of all matters to the newly constituted Tribunal, coming into force on publication in the Official Gazette.

Non-discrimination expanded in the India-Australia tax treaty to ensure equal tax treatment and access to deductions.
The Protocol amends the India-Australia tax treaty by redefining national, expanding the permanent establishment rules to include service and equipment thresholds, restating profit taxation tied to permanent establishments, introducing a non discrimination Article to ensure parity for nationals and enterprises while excepting anti avoidance and incentive measures, enlarging exchange of information obligations with confidentiality safeguards, and creating mutual assistance in the collection of taxes subject to domestic law limitations.

Minimum Export Price for onions imposed, exports permitted only subject to the MEP and subsequent trade notifications.
Exports of the listed onion items in the ITC(HS) Schedule are permitted only subject to a Minimum Export Price on an F.O.B. basis; the notification sets the MEP at USD 900 per metric ton and makes exports conditional on that price and any future MEP notifications.

Exchange rate determination for customs: specified foreign currency conversion rates set for import and export transactions effective immediately.
The Central Board of Excise and Customs, under section 14 of the Customs Act, 1962, supersedes the earlier notification and fixes specified foreign currency conversion rates into Indian rupees for customs valuation of imported and exported goods effective 20th September, 2013. The annexed Schedule I lists per-unit rates for various currencies for imports and exports, while Schedule II provides the 100-unit rate for Japanese Yen; accompanying notes record subsequent substitutions to certain currency entries.

Safe harbour rules permit specified transfer pricing margins and rates to be accepted for qualifying cross-border transactions.
The rules introduce Safe Harbour provisions under section 92CB, defining eligible assessees and eligible international transactions (services, intra-group loans, corporate guarantees, contract R&D, and auto component exports), prescribing objective transfer pricing parameters (minimum operating profit margins, interest rate margins, and guarantee fees) that, if met and validly opted into via Form 3CEFA, will be accepted by tax authorities for the initial and four subsequent assessment years subject to procedural verification, exclusions for certain jurisdictions, and preservation of other documentation obligations.

Assessing Officer jurisdiction authorised to exercise powers for commodities transaction tax under Finance Act framework.
The notification authorises the Assessing Officer who has jurisdiction over an assessee under the Income-tax Act to exercise and perform the powers and functions conferred on an Assessing Officer for the purposes of Chapter VII of the Finance Act, 2013 relating to commodities transaction tax, thereby aligning jurisdictional competence and procedural enforcement for that tax with existing Income-tax Act assessing officer assignments.

Territorial jurisdiction reallocation establishes Directors of Income-tax (Intelligence) with authority to collect, verify and disseminate tax information regionally.
This notification amends Schedule-2 to designate Directors of Income-tax (Intelligence) at Guwahati, Pune, Bengaluru, Hyderabad and Kochi, specifying each Directorate's headquarters and territorial area. Each Directorate is vested with all powers conferred under the Income-tax Act, 1961 related to the collection, collation, verification and dissemination of information within its specified territorial area.

TDS jurisdiction allocation in Delhi splits taxpayers by name initials, assigning tax deduction powers with specified exclusions.
The notification amends the Schedule to allocate TDS jurisdiction in the National Capital Territory of Delhi between two Commissioners by alphabetic division of taxpayers' name initials. Each Commissioner is empowered to exercise functions relating to tax deduction and collection under Chapter XVII, along with related powers under companion chapters, over specified classes of persons (non-company residents, business principals, registered companies and other persons) within the territorial area, subject to exclusions where responsibilities lie with the Director of Income Tax (International Taxation). A Note instructs ignoring honorific prefixes and prescribes alphabet determination for government entities.