Minimum export price removal on onions permits exports without a price-floor requirement for specified onion items.
The amendment removes the prior requirement that exports of specified onion items be permitted only on Letter of Credit subject to a Minimum Export Price, substituting that those onion varieties may be exported without any MEP, thereby eliminating the price-floor export restriction.

Special Economic Zone designation for electronic hardware and software enables notified area, approval committee and ICD status.
Notification designates a 1.0504 hectare sector-specific SEZ for Electronic Hardware and Software including IT/ITES at Nanakramguda, Ranga Reddy, Telangana, records that statutory approvals under the Special Economic Zones Act, 2005 were met and issued, constitutes an Approval Committee with specified ex officio members and nominees including the Development Commissioner and tax and customs officials, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act from the notified date.

Search-cum-Selection Committee to recommend appointments of SEBI Chairman and whole-time Members to Central Government.
Appointments of the Chairman and every whole time Member shall be made by the Central Government on the recommendation of a Search cum Selection Committee composed of: the Cabinet Secretary (Chairman); Additional Principal Secretary to the Prime Minister (Member); Secretary, Department of Economic Affairs (Member); the incumbent Chairman of the Board (as Member for selection of whole time Member); and three experts nominated by the Central Government from a maintained panel in relevant fields.

Interest exemption for imported crude stored in underground rock caverns removes interest chargeability under the specified Customs provision.
The Central Board of Excise and Customs specifies that the class of goods described as 'crude' when imported and stored in underground rock caverns shall not attract interest under the second proviso to clause (ii) of sub-section (2) of section 61 of the Customs Act, 1962, thereby administratively exempting such imported crude in that storage configuration from interest chargeability.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show cause notices across multiple officers.
The Central Board of Excise and Customs appoints the Principal Commissioner of Customs (Import), ICD Tughlakabad, New Delhi as Common Adjudicating Authority to exercise the powers and discharge duties of the officers listed in Column 3 in respect of the show cause notices listed in Column 2, thereby centralizing adjudication of those specified customs proceedings arising from a common departmental enquiry.

Listing disclosure threshold expanded to top five hundred entities, broadening Regulation 34 disclosure obligations effective from April.
Amendment increases the numerical threshold in Regulation 34, sub regulation (2), clause (f) and its proviso by substituting the prior threshold with the words "five hundred", thereby expanding the set of listed entities subject to the enhanced disclosure obligations of Regulation 34; the amendment is made under the Board's powers and specifies an operative commencement date.

Increase in voting rights from share forfeiture or statutory operation treated as triggering takeover obligations.
An amendment to Regulation 10(1) adds that an increase in voting rights arising from operation of the Companies Act or from forfeiture of shares by the target company, when undertaken in compliance with the Companies Act, 2013 and the company's articles of association, will be treated for the purposes of the Substantial Acquisition and Takeovers Regulations.

Appointment of Tax Commissioners: statutory notification places two officers in VAT administration following prescribed powers.
The Lt. Governor, exercising clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, notifies the appointment of two named officers to specified posts in the Value Added Tax administration, specifies their posts and dates of physical joining, and issues the notification as a formal administrative instrument in the Lt. Governor's name.

Double taxation avoidance treaty between India and Macedonia allocates source taxing rights and provides relief mechanisms.
Bilateral treaty between India and Macedonia allocates taxing rights and prevents fiscal evasion for taxes on income, defining persons and taxes covered, residence rules, and the conditions for permanent establishment. It limits source taxation for dividends, interest, royalties and fees for technical services where the beneficial owner is a resident of the other State, provides methods for elimination of double taxation, non discrimination, mutual agreement and exchange of information, assistance in collection of taxes, and a limitation of benefits rule. India will give effect to the Agreement from the first day of the fiscal year commencing the first day of April following entry into force.

Input tax credit reduction for tobacco and lubricants, and updated transport-document requirements under Delhi VAT rules.
The Delhi VAT Rules are amended to reduce input tax credit for un manufactured tobacco, tobacco products and all kinds of lubricants-100 percent reduction under the proviso to rule 7(1)(b) and a formulaic reduction {(R-2)100/R} percent under substituted rule 7(5), where R is the rate of tax under section 4. Rule 43(1) is replaced to require that the owner, driver or person in charge of a goods vehicle carry specified transport documents (Forms DVAT-32 to DVAT-35A) and any other Commissioner notified documents in the form and manner prescribed.

Service tax payment deadline extended for assessees in Puducherry, aligning them with Tamil Nadu payment provisions.
The Service Tax (Fourth Amendment) Rules, 2015 amend rule 6(1), fourth proviso of the Service Tax Rules, 1994 by substituting "State of Tamil Nadu" with "State of Tamil Nadu and the Union Territory of Puducherry (except Mahe & Yanam)". The amendment, issued under section 94 of the Finance Act, 1994 and effective on publication in the Official Gazette, extends the service tax payment deadline for assessees in the Union Territory of Puducherry (except Yanam and Mahe) for the month of November 2015 to 20.12.2015.

Territorial scope expanded under central excise rules to include an additional union territory, altering rule applicability.
Amendment substitutes the territorial reference in Rule 8(1A) of the Central Excise Rules, 2002 to extend the rule's applicability from the State of Tamil Nadu to the State of Tamil Nadu and the Union Territory of Puducherry, except Yanam and Mahe, thereby modifying the territorial scope of that provision.

Customs notification amendment: addition of Powarkheda as authorised ICD/LCS allowing unloading of imports and loading of exports.
The notification inserts Powarkheda, District Hoshangabad, into the Table of Principal Notification No. 12/97-CUSTOMS (N.T.) as an authorised location for the unloading of imported goods and the loading of export goods, thereby extending the list of inland container depots/land customs stations in Madhya Pradesh permitted to perform those customs operations.

Rescission of Special Economic Zone notification removes sector-specific aluminium SEZ following de-notification proposal and approvals.
The Central Government rescinds the earlier notification establishing a sector-specific Special Economic Zone for aluminium following the allottee's proposal to de-notify the entire notified area, with the State government's no-objection and the Development Commissioner's recommendation, invoking the first proviso to rule 8 of the Special Economic Zone Rules, 2006; the rescission is subject to effects of acts done or omitted prior to rescission.

Notified charitable project extension: eligibility for tax deduction reaffirmed for running hostel, medical and self-employment projects.
The Central Government notifies the scheme "Running of hostel, medical, self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust, Surat" as an eligible project or scheme for tax-deduction purposes for a further three-year period beginning with financial year 2015-16, without change to the approved corpus cost, following the National Committee's recommendation under the Income-tax Rules confirming proper execution.

Section 35AC deduction ceiling increased for Free Eye surgeries project, allowing a higher maximum eligible project cost.
Notification under Section 35AC amends the existing table entry for the "Free Eye surgeries and running of hospital" scheme by substituting the previously notified maximum allowable project cost with an increased figure, thereby raising the ceiling on the amount of project expenditure that may be claimed as a deduction for contributions to the scheme, while maintaining the previously specified corpus component.

Section 35AC eligibility extended for Blind Persons' Association project, preserving approved cost and authorising continued tax-qualifying expenditure.
Notification under section 35AC extends eligibility of the Blind Persons' Association project for construction and operation of Braille press facilities and related buildings as an eligible project for a further three-year period beginning with financial year 2015-16, without any change to the approved project cost, following recommendation of the National Committee that the project is being executed properly.

Section 35AC: deduction eligibility amended to increase corpus fund for Gandhigram Trust scheme, preserving approved project cost.
Section 35AC deduction eligibility for the Gandhigram Trust project is amended to increase the corpus fund allocation without changing the approved project cost. The Central Government, on the National Committee's recommendation, substitutes the table entry in the prior notification so that the column specifying the maximum amount allowable as a deduction now reflects the enhanced corpus fund while preserving the approved project cost and the scope of the notified eligible project.

Tax deduction for eligible projects: Corpus and recurring fund for The Banyan notified for a three-year extension.
The Central Government notifies extension of "Corpus and recurring fund for Banyan" as an eligible project for tax-deduction purposes for a further three-year period commencing 2015-16, on the National Committee's recommendation that the project is being executed properly, and without any change to the previously approved costs for corpus and recurring funds.

Tax deduction under Section 35AC: eligible project cost increased, expanding allowable deduction for specified old age home.
Amendment under Section 35AC increases the maximum permissible project cost for the Sevalaya old age home project, substituting the earlier cost figure in column (4) of the Table in the 6th August 2009 notification to reflect the amended maximum cost allowed as deduction under the Income tax Act. The change follows a recommendation of the National Committee confirming proper execution and is effected by the Central Government under the powers conferred by sub section (1) read with the Explanation to Section 35AC.