Investor allocation limits revised: scale investor counts with offering size and minimum per investor allotment enforced.
The amendment substitutes Schedule XI, Part A, para (10)(b)(iii) to establish a graduated investor-count regime for larger allocations and prescribes a minimum allotment per such investor. The provision is applicable to issuers filing offer documents with the Registrar of Companies on or after commencement and comes into force upon publication in the Official Gazette.

Mandatory online reporting: DS2 requires dealers to file invoice and GR details before goods enter Delhi.
Registered dealers must submit online, in Form Delhi Sugam-2 (DS2), the details of invoices and Goods Receipt notes for goods purchased, received as stock transfer, or received on consignment from outside Delhi, including supplier TIN, invoice particulars, commodity and tax details, transporter and vehicle particulars, consignment references, freight, transport mode, place of dispatch and likely date of entry, before physical entry of goods; the direction is issued under Section 70 and sub sections (2) and (3) of Section 59 of the Delhi Value Added Tax Act, 2004 and supersedes prior notifications.

Statutory nominations under Companies Act: specified professional nominees appointed and term of office extended to two years.
Amendment under section 210A substitutes listed serial entries to specify three nominee members: the President nominee of the Institute of Cost Accountants of India, the President nominee of the Institute of Chartered Accountants of India, and the Director General (Commercial) nominated by the Comptroller and Auditor General of India; and replaces the tenure wording from "one year" to "two years" in the principal notification.

Safeguard duty recommended after finding increased imports causing serious injury to domestic hot-rolled steel producers.
Preliminary findings of a safeguard investigation into hot rolled flat steel coils (PUC) determine that sharply increased imports, driven by excess global capacity and currency/market shifts in exporting countries, have caused and threaten to cause serious injury to domestic producers. Objective indicators-rising import volumes and market share, falling domestic market share and prices, rising inventories and recent losses-establish a causal link. Critical circumstances are found, and a provisional ad valorem safeguard duty of twenty percent for a provisional period is recommended pending further verification and final determination.

Companies must file annual financial statements and specified reports in XBRL using approved taxonomies for specified thresholds.
Specified companies must file annual financial statements and prescribed documents in XBRL using Central Government-approved taxonomies in e Form AOC 4 XBRL for financial years commencing on or after 1 April 2014; covered classes include listed companies (and Indian subsidiaries), companies with paid up capital Rs. 5 crore, turnover Rs. 100 crore, and those previously under the 2011 rules, with exemptions for banking, insurance, power and NBFCs. Cost audit reports under section 148(6) must be filed in e Form CRA 4 using the prescribed XBRL taxonomy. The AOC 4 XBRL form prescribes required fields, attachments, certification and digital signature requirements.

Commodity derivatives access: brokers need permission to operate across securities and commodity derivatives markets under new rules.
Amendments expand definitions to include clearing members and self-clearing members in commodity derivatives, designate a commodity derivatives exchange as the clearing corporation until a separate entity is established, and apply Chapters IV-VI mutatis mutandis to such members. Brokers are barred from conducting both securities and commodity derivatives activities without Board permission. Separate fee, registration and non-refundable application schedules and distinct networth and deposit tables for commodity derivatives members are introduced, with transitional provisions for entities migrated from the Forward Markets Commission and a one-year compliance window for specified capital requirements.

Commodity derivatives exchange regulation: new approval requirement, transitional clearing arrangements, and mandatory settlement guarantee obligations.
The amendments add and revise definitions for clearing member and types of commodity derivatives exchanges, prohibit introduction of new segments without Board approval, require commodity derivatives exchanges to comply with recognized stock exchange provisions as specified by the Board, permit transitional clearing arrangements until clearing shifts to a separate clearing corporation, restrict non-derivatives activities without Board permission, prescribe allocation of settlement and other penalties between Settlement Guarantee Fund and Investor Protection Fund for national and regional exchanges, and mandate guarantee for settlement of trades including good delivery.

Regulatory fee regional commodity derivatives exchanges must pay an annual fee for a two-year period within thirty days after year-end.
The Amendment inserts a proviso in regulation 4(1) requiring a regional commodity derivatives exchange to pay an annual regulatory fee of fifty thousand rupees for a two-year period from commencement, payable within thirty days after the conclusion of the relevant financial year, and substitutes a punctuation symbol in the Explanation to regulation 4(1).

Commencement of Finance Act provisions appointed to take effect on specified date by Central Government notification.
The Central Government, invoking clause A of section 138 of the Finance Act, 2015, appoints the 9th day of September, 2015 as the date on which clause B of section 138, sections 140, 141 and 142, and clause (ii) of section 143 of the Finance Act, 2015 shall come into force, by notification issued by the Ministry of Finance.

Anti-dumping duty on float glass imports from China PR imposed and continued, with specified per tonne rates and exchange rules.
Imposition of anti-dumping duty on Float Glass (2-12 mm, clear and tinted, excluding green and reflective and certain processed glass) under heading 7005, applying to goods originating in or exported from China PR and exports from China PR routed via other countries. The duty is specified per metric tonne in United States Dollar but payable in Indian currency; prevailing antidumping duties for other countries remain applicable. The designated authority found continued dumping from China PR and material injury to domestic industry, and the Government has continued the antidumping measure for a fixed statutory period with exchange rate and bill of entry date rules for conversion.

Appointment of Director General (Safeguard) under Customs Tariff Rules names Vinay Chhabra to administer safeguard duties.
The Central Government, exercising powers under rule 3(1) of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, appoints Shri Vinay Chhabra as Director General (Safeguard) to carry out the functions under those rules and expressly supersedes the earlier notification No. 48/2015 - Customs (N.T.) dated 25 May 2015.

Sugar export regulation: prior quantity registration removed, with quota protocols and certification conditions retained for specific markets.
The notification removes the requirement for prior registration of sugar export quantities with DGFT while retaining quota procedures for specified markets: exporters must supply export details and obtain Certificates of Origin where necessary, and exports remain subject to notified quantitative ceilings. Organic sugar exports are permitted without quantity limits provided the sugar is duly certified as organic. Pharmaceutical grade and listed speciality sugars are exempted from the registration requirement. Export Licensing Note 1 is deleted and Note 2 amended accordingly.

Renewal of recognition under Securities Contracts (Regulation) Act for Metropolitan Stock Exchange following certified name substitution.
Renewal of recognition under the Securities Contracts (Regulation) Act was granted for the exchange for the period commencing 16 September 2014 and ending 15 September 2015, and the prior name MCX Stock Exchange Limited is substituted with Metropolitan Stock Exchange of India Limited following certification by the Registrar of Companies.

Financial statement compliance: mandatory Schedule III format and adherence to Accounting Standards or Indian Accounting Standards; specified filing forms required.
The 2015 amendment defines Indian Accounting Standards, mandates that financial statements follow Schedule III and comply with applicable Accounting Standards or Indian Accounting Standards, exempts defence-producing Government companies from furnishing certain information under rule 8(3), and requires filing of financial statements with the Registrar using Form AOC-4 and consolidated statements using Form AOC-4 CFS, with substituted Annexure forms for statutory compliance under section 137.

Trade payables disclosure requires segregating MSME dues and detailed interest-related disclosures, enhancing transparency and compliance obligations.
The notification amends Schedule III to require separate presentation of trade payables: (A) dues to micro and small enterprises and (B) dues to other creditors. It inserts Note FA mandating disclosure of unpaid principal and interest, interest paid under section 16 of the MSMED Act and payments beyond the appointed day, interest due for delayed payments (excluding MSMED-specified interest), interest accrued and unpaid, and further interest remaining due for disallowance under section 23 of the MSMED Act, with defined terms aligned to section 2 of the MSMED Act.

Exemption from Schedule III disclosure: defence and space public companies may omit specified profit and loss items subject to compliance conditions.
The Central Government, under sub-section (6) of section 129, exempts government companies producing Defence Equipment and Space Research from disclosing specified Additional Information items in the Statement of Profit and Loss (paras 5(ii)(a)(1), 5(ii)(a)(2), 5(ii)(e), 5(iii), 5(viii)(a),(b),(c),(e) of Schedule III), subject to board consent, disclosure of the exemption in the notes, compliance with accounting standards, true and fair presentation, and retention/provision of information to regulators.

Common Adjudicating Authority appointed to adjudicate show cause notices relating to Sunrise Enterprises and others under Customs Act powers.
The Central Board appoints the Additional/Joint Commissioner of Customs at the Inland Container Depot, Patparganj to act as Common Adjudicating Authority, exercising the powers and duties of that office and of the Additional/Joint Commissioner (Preventive), New Delhi, for adjudication of show cause notices issued to M/s Sunrise Enterprises and others by the Directorate, including matters referenced in the investigation file and its corrigendum.

Common Adjudicating Authority appointed to exercise multiple Additional Commissioners' powers for adjudication of a show cause notice.
An Additional/Joint Commissioner of Customs at the Principal Commissioner (Import), Inland Container Depot, Tughlakabad, New Delhi is appointed as Common Adjudicating Authority to exercise the adjudicatory powers of specified Additional Commissioners at multiple import locations for the purpose of adjudicating matters relating to a show cause notice issued in respect of M/s Shakti Commodities Pvt. Ltd.

Common Adjudicating Authority designated to adjudicate DRI-issued show cause notices against specified importers and others.
The Central Board of Excise and Customs appoints the Joint/Additional Commissioner of Customs (Export), Inland Container Depot, Tughlakabad, New Delhi as Common Adjudicating Authority to exercise the powers and discharge the duties of the specified Joint/Additional Commissioners of Customs for adjudicating show cause notices issued by the Directorate of Revenue Intelligence relating to M/s Candex Chemicals Fibre Company Pvt. Ltd. and others.

Common adjudicating authority appointed to adjudicate a DRI-issued show cause notice against M/s Vesuvius India Ltd.
The Central Board of Excise and Customs designates the Joint or Additional Commissioner of Customs (Airport and Administration), Custom House, Kolkata as a common adjudicating authority empowered to exercise the powers and discharge the duties of both the Joint or Additional Commissioner (Airport and Administration) and the Joint or Additional Commissioner (Port) at Custom House, Kolkata, solely for adjudicating matters arising from a specified show cause notice concerning M/s Vesuvius India Ltd issued by the investigating agency in Kolkata.