Designation of historic public worship place under section 80G(2)(b) clarifies tax-deduction eligibility for donations to the temple.
Notification designates Ariyakudi Sri Srinivasa Perumal Temple, Kottivakkam, Chennai as a place of historic importance and a place of public worship under the statute empowering the Central Government to notify institutions for purposes of donor tax-deduction eligibility, thereby classifying the temple within the statutory category permitting tax-related benefits for contributions.

Option in securities inclusion broadens permitted exchange activities, subject to prior Board approval and aligned regulatory language.
The regulations amend operative provisions to include option in securities - subject to prior Board approval - by deleting the limiting word 'only' in selling or dealing clauses, substituting the scope description to read 'commodity derivatives and option in securities with the prior approval of the Board', and inserting corresponding language in regulation 44D to harmonise permissions for dealing activities.

Commencement of tribunal merger provisions: Part XIV provisions activated, triggering merger and service condition changes.
The Central Government, exercising its statutory commencement power under the Finance Act, 2017, notified the operative date on which the provisions of Part XIV of Chapter VI of that Act become effective, bringing into force amendments providing for merger of tribunals and related authorities and changes to conditions of service for their chairpersons and members.

Declaration Forms Obsolescence: Forms C, E I and F declared invalid immediately; listed declarations withdrawn publicly.
Notification by the Commissioner (VAT) declares Declaration Forms "C", "E I" and "F" to be obsolete and invalid for all purposes with immediate effect under sub rule (13) of rule 5 of the CST (Delhi) Rules, 2005. The notification lists affected form numbers together with the corresponding taxpayer identification, party particulars and the tax period or month to which each declaration related, thereby withdrawing those instruments from use and acceptance in VAT/CST transactions.

De-notification of SEZ land reduces notified Special Economic Zone area under SEZ Act, approved by state and development commissioner.
The Central Government, under the Special Economic Zones Act and rule 8 of the SEZ Rules, hereby de-notifies 3.98 hectares at the Sriperumbudur SEZ proposed by M/s. Nokia India Pvt. Ltd, based on the developer's proposal, the Development Commissioner's recommendation and the State Government's approval, resulting in a remaining notified SEZ area of 81.39 hectares and specifying the affected survey numbers and areas.

Service of summons and notices may be effected by personal, postal, courier or electronic means, with deemed service in specified cases.
Regulation 13 prescribes form, signature and service requirements: summons and notices must be issued in prescribed forms and served by the complainant or applicant with relied-upon documents and an affidavit of service. Permitted modes of service include personal delivery, postal and courier services, electronic mail or fax; refusal to accept a tendered summons or failure to acknowledge may constitute deemed service. The provision authorises affixation where personal service is impracticable, service on corporate officers or agents, service in prisons, overseas service through postal, courier or designated foreign officers, dispenses service where counsel files authority, and validates electronic transmission under the Information Technology Act.

Deemed approved resolution plans under IBC now govern former SICA schemes; limited-time appeals allowed to NCLAT after publication.
Schemes sanctioned or under implementation under section 18 of the Sick Industrial Companies (Special Provisions) Act, 1985 are deemed to be approved resolution plans under section 31(1) of the Insolvency and Bankruptcy Code, 2016 and shall be dealt with in accordance with Part II of the Code; where the statutory period for appeal under the repealed Act had not expired, an appeal against any such deemed approved resolution plan may be preferred to the National Company Law Appellate Tribunal within the period specified from publication of the Order.

Land Customs Station designation: Valmikinagar added with road link to Triveni Bazar, expanding notified cross border customs points.
The amendment designates Valmikinagar in West Champaran District, Bihar as a Land Customs Station by inserting item (28) into the TABLE against Nepal in Notification No. 63/94 CUSTOMS (NT), and specifies the road connecting Valmikinagar and Triveni Bazar (Nepal) as the corresponding route, made under clauses (b) and (c) of sub section (1) of section 7 of the Customs Act, 1962.

Ex officio appointment under insolvency law: Ministry of Finance nominee named to the Insolvency and Bankruptcy Board, replacing prior member.
The Central Government appoints Shri Shashank Saksena, Adviser (Capital Markets), Department of Economic Affairs, Ministry of Finance, as the Ministry of Finance nominee and ex officio member of the Insolvency and Bankruptcy Board of India under clause (b) of sub section (1) of section 189 of the Insolvency and Bankruptcy Code, 2016, in place of Shri Ajay Tyagi; the appointment partially modifies an earlier order dated 01.10.2016 and remains effective until further orders.

Startup definition limits on age and turnover, restricting eligibility for recognition and tax benefits, and certification requirement.
An entity is a Startup if incorporated/registered in India as a private limited company, partnership or LLP, operates within defined post incorporation age limits (with longer duration for biotechnology), remains below the prescribed turnover ceiling, and works towards innovation or a scalable business model. Recognition requires an online application with incorporation/registration proof and a business write up; tax benefits additionally require certification from the Inter Ministerial Board and exclusion of non commercial or undifferentiated projects. DIPP may revoke recognition or eligibility for tax benefits if documents are missing or information is false.

Startup recognition requires incorporation type, age and turnover limits, innovation focus and certification for tax benefits.
An entity is a Startup if incorporated in India as a private limited company, partnership firm or limited liability partnership, and within the applicable temporal limit (seven years, ten for biotechnology), with turnover below the prescribed threshold, and engaged in innovation, development or scalable business activities. Recognition requires an online application with incorporation documents and a business write-up; tax benefits additionally require certification by the Inter-Ministerial Board of Certification. Recognition or tax-certification may be revoked for false or incomplete submissions.

Extension of export timelines for Red Sanders wood: authorities must finalise modalities and complete authorised exports.
Extension of timelines mandates that the Government of Andhra Pradesh, the Directorate of Revenue Intelligence, and the State Governments of Maharashtra and Tamil Nadu finalise export modalities, allocate quantities to authorised entities, and complete the export processes for Red Sanders wood within the substituted deadlines; exports of value added products by the Government of Andhra Pradesh, directly or via authorised entities, must also be completed by the substituted deadline. Other provisions of the earlier notifications remain unchanged.

Appointment of Special Commissioners to assist Commissioner in administering the Delhi VAT regime under statutory delegation.
Appointment of Special Commissioner posts to assist the Commissioner in administering the Delhi Value Added Tax framework pursuant to statutory delegation; the notification re-designates named officers to the office of Special Commissioner effective from assumption of charge and is issued by the departmental authority to implement delegated administrative authority.

Appointment of Special Commissioner to assist the Commissioner in administering the Delhi Value Added Tax framework.
The Lt. Governor, under the Delhi Value Added Tax statutory framework and rules, has appointed Ajay Kumar Bisht as Special Commissioner, Value Added Tax Department, effective from his assumption of charge, to assist the Commissioner in the administration and enforcement of the VAT regime; the appointment is conveyed by an administrative notification from the Finance Department.

Customs duty exemption for imported cut and polished diamonds restores non levy on reimports by authorised laboratory agencies under statutory authority.
The Central Government directed that the whole of Customs duty and any additional Customs duty payable on the import of cut and polished diamonds by authorised agencies/offices in India of the laboratories referenced under para 4.74 of the Hand Book of Procedure, during the period from 9 March 2012 to 1 March 2017, shall not be required to be paid. The direction concerns re imports of diamonds exported for certification and grading and is issued under the powers conferred by section 28A of the Customs Act, 1962.

VAT exemption for aviation turbine fuel under regional connectivity scheme applies to qualifying RCS flights subject to scheme conditions.
The Second Schedule is amended to exempt sale of Aviation Turbine Fuel to civil aviation operators who have opted into the Regional Connectivity Scheme (UDAN) for qualifying RCS routes involving Delhi, subject to all scheme conditions; the Fourth Schedule row for ATF not covered elsewhere is substituted to prescribe a specific tax rate for such ATF. The notification takes effect from the day immediately following its issuance.

Exchange rate determination sets import and export conversion rates under Customs Act effective immediately by notification.
The Central Board of Excise and Customs determines, under the Customs Act, that the exchange rates set out in the attached Schedule I (per unit) and Schedule II (per 100 units) shall be the rates for converting specified foreign currencies into Indian rupees for import and export goods, effective 19 May 2017, and supersedes the prior notification except as to prior actions.

Benami property enforcement: Income-tax authorities appointed to exercise Authority functions across specified territories.
The Central Government directs specified Income-tax authorities under section 116 of the Income-tax Act, 1961 to exercise the functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988. The notification assigns three officer-roles at each headquarters - Approving Authority, Initiating Officer and Administrator - and lists the territorial areas (states, union territories and named revenue districts, including subsequently carved districts) within which those designated officers will exercise Benami Act powers; it supersedes an earlier notification subject to prior actions.

Special Economic Zone amendment corrects developer and village names for an IT/ITES and BPO SEZ, as a textual rectification.
Corrigendum to a sector specific Special Economic Zone notification for IT/ITES and business process outsourcing at Nagavara, Karnataka: the Central Government corrects the earlier notification's text by amending the developer's name to Karle Infra Pvt. Ltd. and by correcting the village name to Nagavara Village, leaving the sectoral designation and statutory authority intact.

Appointment of Assistant Value Added Tax Officers to assist Commissioner in administering Delhi VAT law and rules.
The Lieutenant Governor has appointed four named officers as Assistant Value Added Tax Officers to assist the Commissioner in administering the Delhi Value Added Tax framework, under the statutory appointment power and the applicable VAT rules; the notification lists names, dates of joining, the office assigned, and is issued by the finance department authority on behalf of the Lieutenant Governor.