Payments to non-residents require electronic Form 15CA filing and, for larger sums, Form 15CB or an AO certificate before remittance.
Rule 37BB requires persons making payments to non-resident individuals or foreign companies to furnish Part A of Form 15CA for small payments and Part B with Form 15CB or an Assessing Officer's certificate/order for larger payments; Form 15CA must be filed electronically and a signed printout submitted to the authorised dealer prior to remittance, with the Director General of Income-tax (Systems) responsible for procedures and a specified list of exempted remittance purposes.

Exchange recognition renewed - trading permitted only after meeting SEBI regulatory requirements and ongoing conditions for a limited period.
Renewal of recognition under the Securities Contracts (Regulation) Act, 1956 is granted to Pune Stock Exchange Limited for contracts in securities for a one year period commencing 2 September 2013 and ending 1 September 2014, subject to conditions that the Exchange may commence trading only after complying with all SEBI regulatory requirements and that it shall comply with such other conditions as SEBI may prescribe or impose.

Tariff value fixation updated for specified imported commodities, substituting prior tables to set per-unit customs values.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix revised tariff values in US dollars for specified imported goods (including various palm oils, palmolein, crude soyabean oil, brass scrap, poppy seeds, gold and silver benefiting from specified entries, and areca nuts), identifying goods by tariff headings and specifying per-unit tariff values.

Customs exemption for LR-SAM programme imports requires authorised works centres and certified lists at time of import.
A new entry inserts an exemption for specified machinery, equipment, components, software, raw materials and consumables for the LR-SAM Programme, conditional on import by authorised works centres designated by a Deputy Secretary-level officer and on production at import of a Programme Director-certified list to the Deputy Commissioner or Assistant Commissioner of Customs confirming the goods are required for, authorised under, and will be used solely for the LR-SAM programme; the exemption ceases to have effect on or after the 1st day of January, 2016.

Definition of control expanded to include director appointment, management and voting agreements, broadening FDI regulatory reach.
The Regulations amend Regulation 14 to broaden the definition of control to include rights to appoint a majority of directors, control management or policy decisions, and influence via shareholding, management rights, shareholders' agreements or voting agreements; they delete the prior narrower clauses. The notification substitutes Annex B with a revised sectoral policy listing FDI ceilings, entry routes and sector-specific conditions, and provides that the amendments are deemed effective from the stated commencement date with a non-adverse retrospective clarification.

Exemption for LR SAM programme supplies requires Programme Director certificate and direct supply to the programme, subject to expiry.
The amendment adds an exemption for specified machinery, equipment, components, spares, tools, software, raw materials and consumables required for the LR SAM programme, conditioned on supply to the Programme under the Ministry of Defence and production, prior to clearance, of a certificate from the Programme Director stating the goods are intended for the LR SAM programme; the exemption ceases to have effect on or after the 1st day of January, 2016. It also substitutes the date in serial number 34's Explanation from 1st September, 2013 to 1st January, 2017.

Exchange rate notification sets conversion rates for specified foreign currencies affecting import and export valuations.
Amendment to a customs exchange-rate notification substitutes Schedule I entries to prescribe separate import and export rupee conversion rates for Australian Dollar, Canadian Dollar, New Zealand Dollar, Norwegian Kroner, Pound Sterling, Singapore Dollar and South African Rand, for application in customs valuation and related transactions, effective from 30th August 2013.

Tariff value fixation: substituted tables set tariff values for specified goods under section 14(2) of the Customs Act.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), thereby fixing specified tariff values in US dollars for listed imported goods (including edible oils, brass scrap, seeds, areca nuts, and specified gold and silver categories) to serve as valuation benchmarks for customs assessment.

Baggage declaration requirement: arriving passengers must complete a customs declaration and report specified items at the Red Channel.
Passengers arriving in India must declare accompanied baggage by completing Form I (Indian Customs Declaration Form) under the Customs Baggage Declaration Regulations, 2013, effective 1 January 2014. The form records passenger and travel details, baggage count, countries visited, and the value of dutiable goods, and requires yes/no disclosures for prohibited articles, gold jewellery and bullion beyond allowances, certain food and plant materials, satellite phones, and holdings of Indian or foreign currency or aggregate foreign exchange beyond specified thresholds; affirmative answers require reporting to the Red Channel.

Specified income exemption for grants in aid to Karnataka State AIDS Prevention Society subject to operational and filing conditions.
Notification designates grants in aid from the Government of India and the State Government to the Karnataka State AIDS Prevention Society as specified income for exemption, subject to conditions: no commercial activity, unchanged activities and income character during the financial year, and filing of return of income as required; grants to be received and applied under prevailing rules.

Delegation of Powers: suspension and cancellation of Importer Exporter Code assigned to senior DGFT officers with confirmation requirement.
The Additional Director General is authorised to suspend and cancel the Importer-Exporter Code, while the Joint Director General may suspend an Importer Exporter Code subject to confirmation by the Additional Director General within thirty days; the Director General retains power to revoke delegations or personally exercise suspension or cancellation powers in the public interest.

Anti-dumping duty extension on DVD-R/DVD-RW imports from China PR, Hong Kong and Chinese Taipei continues after statutory review.
Amendment extends the anti-dumping duty on DVD R and DVD RW imports from China PR, Hong Kong and Chinese Taipei by inserting a paragraph into the principal notification declaring continued operation of the duty until the stated terminal date, following a designated authority continuation review and recommendation under the Customs Tariff Act and applicable anti dumping rules.

Amendment to PMLA notification: insertion of new statutory provisions expands referenced powers framework.
Central Government, under sub section (1) of Section 49 of the Prevention of Money laundering Act, 2002, amends the prior Ministry of Finance notification by inserting references to Section 58A and Section 58B after "section 57", thereby expanding the statutory cross references concerning appointment and powers of authorities and officers.

Appointment and powers under PMLA amended to include Section 12A via government notification exercising Section 49 powers.
Central Government, exercising power under sub section (1) of Section 49 of the Prevention of Money Laundering Act, 2002, amends the Ministry of Finance notification (GSR 440(E), dated 1 July 2005) by substituting the words "clause (b) of sub section (1) of Section 12 and its proviso" with "clause (b) of sub section (1) of Section 12, Section 12A", thereby altering the textual scope concerning appointment and powers of authorities and officers.

Safeguard duty on stainless steel imports from China imposed, applying a temporary ad valorem tariff for a fixed period.
Following safeguard investigative findings that increased imports of Hot Rolled Flat Products of Stainless Steel 304 grade (minimum Ni six per cent., chromium containing, up to 1605 mm width) from China caused and threatened market disruption, the Central Government, under section 8C of the Customs Tariff Act and related safeguard rules, imposed a final ad valorem safeguard duty at the recommended rate on all imports of the subject goods from China for a fixed 200 day period, identifying the applicable Customs Tariff sub headings.

Downstream investments through internal accruals permitted by Indian companies, subject to clause (i) and retrospective commencement.
The amendment substitutes language in Regulation 14(6)(ii)(d) to provide that downstream investments through internal accruals are permissible by an Indian company, subject to the provisions of clause (i) and the elaborations that follow.

Client due diligence strengthened: reporting entities must maintain detailed records and report specified transactions promptly to the Director.
The 2013 amendments expand obligations on reporting entities under the PMLA by redefining terms, creating the Designated Director role for compliance, broadening the definition of transaction, and requiring robust client due diligence, documented risk assessments and a Client Due Diligence Programme. Reporting entities must maintain detailed transaction and identity records, detect and report specified transactions (including cross border transfers and high value property dealings) to the Director within prescribed timelines, and follow regulator prescribed procedures for record maintenance, reporting and audits.

Dematerialised allotment and trading approval requirement limit transfers until full trading approval is obtained.
The amendments require disclosure of the natural persons who are the ultimate beneficial owners or controllers of proposed allottees, allow a disclosure proviso where a listed company, mutual fund, bank or insurance company is in the ownership chain, mandate allotment only in dematerialised form (including shares from warrants or convertible securities), require cash consideration to be received from the allottee's bank account with a statutory auditor's certificate of compliance submitted to the stock exchange, replace "allotment" references with "trading approval" and bar transfer of preferentially allotted securities until trading approval by all recognised stock exchanges.

Online submission requirement: Form DP-1 must be filed by all dealers under DVAT statutory authority, compliance mandatory.
Form DP-1 shall be submitted online by all registered dealers as a mandatory compliance requirement under the Delhi Value Added Tax framework, the Commissioner directing electronic filing and fixing a final deadline as a partial modification of earlier notifications while leaving other provisions intact.

Exchange Rate Revision: Swedish Kroner rates for import and export revised, new rates to govern customs valuation.
Amendment substitutes the Schedule I entry for Swedish Kroner by prescribing distinct import and export rupee equivalents for one unit of the currency for customs valuation and related processes, replacing Serial No.15 of the earlier notification and to take effect from the stated operative date under the statutory authority of the Customs Act.