Authorized operations in SEZs now explicitly include warehousing and commercial operations, expanding Board of Approval discretion.
Amendment incorporates Warehousing and Commercial operations into Sector Specific Special Economic Zones and Special Economic Zones for Free Trade and Warehousing, and expressly pairs those entries with the proviso Such other operations which the Board of Approval may authorize from time to time, thereby listing warehousing and commercial activity as authorized operations and preserving the Board of Approval's discretion to authorize additional operations.

Service tax exemption for management, maintenance or repair of transport infrastructure removes tax liability on specified services.
Notification No. 24/2009 exempts the taxable service defined in sub clause (zzg) of clause (105) of section 65 when rendered by one person to another in relation to management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals, from the whole of the service tax leviable under section 66; the exemption was later rescinded by Notification No. 34/2012.

Rescission of Special Economic Zone notification de notifies the previously declared IT/ITES SEZ and preserves prior actions.
Exercising statutory powers under the Special Economic Zones framework, the Central Government has rescinded the prior Gazette notification declaring the sector specific IT/ITES SEZ at Village Patia, Orissa, thereby de notifying the specified area while preserving actions done or omitted before such rescission.

Exchange rate amendment updates Swedish Kroner conversion for import and export valuations under customs notification.
Amendment to Schedule-I of Notification No. 68/2009-CUSTOMS (N.T.) substitutes the entry for Swedish Kroner, specifying distinct rates for imported and exported goods and stating that the revised rates will be effective from 22nd July, 2009.

Tax exemption approval granted to an educational institution, subject to compliance with exemption conditions and income tax rules.
Approval was granted to Shree Shyam Shikshan Sansthan, Jaipur for exemption as an educational institution under the statutory provision read with the income-tax rules, effective for assessment years 2008-2009 onwards, conditional on the society's continued conformity and compliance with the requirements of that exemption provision and the governing rule.

Constitution of National Advisory Committee on Accounting Standards to advise government on company accounting policies and standards.
Constitution of a statutory advisory body under Section 210A establishes the National Advisory Committee on Accounting Standards to advise the Central Government on formulation and laying down of accounting policies and standards for companies. The notification specifies the Committee's composition-including a Chairperson, professional body representatives, central government nominees, regulator nominees, institutional academics, and industry representatives-each nominated under clauses of sub section (2) of section 210A with prescribed tenures. The Committee's role is advisory and the notification is effective from publication in the Official Gazette.

Prosecution authority designated: SFIO officers authorized to file and conduct prosecutions under the Companies Act for cognizable offences.
Central Government authorizes specified officers of the Serious Fraud Investigation Office to file and conduct prosecutions under the Companies Act, confining cognizability of offences to complaints initiated by the Registrar, a shareholder, or the Government and thereby delegating prosecutorial authority within the Ministry of Corporate Affairs.

Tax exemption for receipts on behalf of district labour board subject to specified compliance, investment and audit conditions
Notification grants tax exemption for income received on behalf of Latur and Osmanabad District Mathadi and Unprotected Labour Board, subject to conditions: income must be applied or accumulated for the Board's objects with limited accumulation, investments restricted to prescribed modes, business income taxable unless incidental and separately accounted, regular return filing, audited accounts with prescribed audit report, and transfer of assets on dissolution to a similarly purposed organization. The relief covers only receipts on behalf of the Board and is subject to rescission if conditions or genuineness of activities are not met.

Adjudication authority designated for DRI show cause notices; amendment adds specific DRI file references for adjudication.
Amendment designates the Commissioner of Customs and Central Excise at Jawahar Custom House, Nhava Sheva, Mumbai as the adjudicating authority for specified show cause notices issued by the Directorate of Revenue Intelligence, substituting the existing paragraph in notification 113/2005-Customs (N.T.) to incorporate two DRI file references concerning M/s Clarrity Intermediates and Pesticides and others for adjudication.

Common adjudicating authority appointed to centralize adjudication of show cause notices in a specified customs investigation.
The Commissioner of Customs (Adjudication), Delhi is appointed as a common adjudicating authority to exercise the powers and discharge duties of the Commissioners of Customs at Tughlakabad, Nhava Sheva (Import), and Kandla for the purpose of adjudicating the show cause notice(s) issued to M/s. Sundram Overseas and others by the Directorate of Revenue Intelligence, Delhi Zonal Unit (file reference as specified).

Common adjudicating authority appointed to adjudicate DRI show cause notice against Manoj Garg and others
The Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Delhi as the common adjudicating authority to exercise the powers and discharge the duties of the Commissioner of Customs, Inland Container Depot Tughlakabad and the Commissioner of Customs (Export), New Custom House, New Delhi for adjudicating matters relating to the specified Show Cause Notice issued by the Directorate of Revenue Intelligence concerning Shri Manoj Garg and others.

Common adjudicating authority appointed to consolidate adjudication of customs show-cause notices relating to Indo Gulf International.
The Commissioner of Customs (Adjudication), Delhi is appointed as the Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs, Inland Container Depot, Tughlakabad, and the Commissioner of Customs, State Circle, Jaipur, for adjudicating show cause notices issued to M/s. Indo Gulf International and others by the Directorate of Revenue Intelligence, Delhi Zonal Unit, as effected by the promulgating notification.

Common Adjudicating Authority appointed under Customs Act to adjudicate a Directorate of Revenue Intelligence show cause notice.
Designates the Commissioner of Customs (Adjudication), Delhi as Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act to exercise the powers and duties of three specified Commissioners of Customs solely for adjudicating matters relating to the show cause notice issued to M/s. Rifle Association of India by the Directorate of Revenue Intelligence, Delhi Zonal Unit.

Common adjudicating authority appointment assigns adjudication of import show cause notices to the Commissioner of Customs (Adjudication), Mumbai.
The Commissioner of Customs (Adjudication), Mumbai is appointed as the common adjudicating authority under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise the powers and duties of the Commissioners of Customs (Import) at Jawaharlal Nehru Port Trust and Air Cargo Complex, Sahar, for adjudicating matters relating to the show cause notice concerning M/s Imam International and others issued on 25 March 2009.

Common Adjudicating Authority appointed to centralise adjudication of specified customs show cause notices.
Appoints a Common Adjudicating Authority under the Customs Act by designating the Commissioner of Customs (Adjudication), Mumbai to exercise the powers and duties of two Commissioners of Customs (Export) for adjudicating specified show cause notices issued by the Directorate of Revenue Intelligence, thereby centralising adjudicatory responsibility for those identified proceedings.

Common adjudicating authority appointed to hear DRI show-cause proceedings against a trader under Customs Act powers.
Appoints the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority to exercise the powers and duties of the Commissioners of Customs and Central Excise, Faridabad and Ghaziabad, under sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962, for adjudicating matters related to the Show Cause Notice issued to M/s Neeru Trading Company and others by the revenue intelligence directorate.

Common adjudicating authority appointed to adjudicate DRI show cause notice concerning EDAG Technologies and others.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), Delhi as a common adjudicating authority, under the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962, to exercise the powers and duties of specified Commissioners for adjudicating the Show Cause Notice relating to M/s. EDAG Technologies India Private Limited and others issued by the Directorate of Revenue Intelligence.

Double taxation avoidance: treaty allocates taxing rights and sets relief, exchange of information, and anti abuse measures.
Bilateral treaty allocates taxing rights between India and Tajikistan by defining residence and permanent establishment rules, prescribing source-state taxation limits for business profits and specific income categories (dividends, interest, royalties, capital gains, personal services), and setting methods to eliminate double taxation through credit or exemption with progression. It establishes mutual agreement and information-exchange mechanisms, non-discrimination protections, a limitation-of-benefits test to prevent abuse, and procedures for assistance in tax collection, entry into force and termination.

Tariff value fixation revised; new notified values set for specified oils, brass scrap and poppy seeds under customs powers.
Substitutes the Table in Notification No. 36/2001-Cus (N.T.) to fix tariff values (US$/metric tonne) for listed goods - various grades of palm oil and palmolein, crude soyabean oil, brass scrap (all grades) and poppy seeds - under the powers of sub-section (2) of section 14 of the Customs Act, 1962, via Notification No. 91/2009-CUSTOMS (N. T.), dated 15th July 2009.

Board of Trade composition revised: Minister to chair, nominated members must include trade policy experts and meet quarterly.
The amendment specifies Board of Trade governance: the Commerce & Industry Minister shall chair the Board; the Government will nominate a capped membership including a mandated minimum of trade policy experts; Chairmen of recognized Export Promotion Councils and the President or Secretary General of National Chambers of Commerce serve as ex officio members; and the Board must meet at least once every quarter.