Transitional arrangements excluded from application to newly imposed export restrictions under the foreign trade policy.
A new paragraph 2.1 is inserted into Notification No. 44/2009-14 providing that transitional arrangements under the Foreign Trade Policy shall not be applicable to the restrictions imposed by that notification; the amendment takes immediate effect and is issued in public interest.

Export licensing for stone aggregate: permitted to Maldives under an annual ceiling with monitoring and required supplier clearances.
Export of stone aggregate to the Maldives is permitted under an export licensing regime with specified annual ceilings, subject to issuance of a No Objection within the annual ceiling and administrative monitoring. The monitoring entity must track the ceiling, ensure suppliers/extractors obtain appropriate clearances prior to export, and provide periodic (quarterly) reports to the export administration.

Export controls on cotton now require DGFT contract registration and impose caps, later evolving to export prohibition.
Amendments require prior registration of export contracts with DGFT for cotton exports, mandate customs to verify registration before clearance, impose seasonal export caps and licence conditions for specified tariff subheadings, and through successive notifications ultimately substitute entries to prohibit export of certain cotton tariff items.

Extension of prescribed year in Rule 18C changes the temporal applicability of that tax rule upon Gazette publication.
Amendment to the Income tax Rules, 1962 substitutes a later prescribed year for the earlier year in Rule 18C(1), extending the period specified in that sub rule; the change is made under the statutory authority of section 295 read with the relevant clause of the income tax provision and takes effect on publication in the Official Gazette.

Amendment to Industrial Park Scheme under section 80-IA updates scheme year references from 2009 to 2011 upon publication.
Notification amends the Industrial Park Scheme, 2008 under section 80-IA, coming into force on publication. It substitutes the year "2009" with "2011" in paragraph 4(1) of the Scheme and in Form IPS-I, paragraph 3.VI(a), with no other changes.

Double Taxation Agreement allocates taxing rights and provides credits, dispute resolution, and information exchange mechanisms.
The Agreement between India and Finland allocates taxing rights and prevents fiscal evasion for taxes on income by defining residence, taxable income scope, and categories of income with detailed source rules. It establishes a permanent establishment standard and attribution rules, limits source taxation of dividends, interest, royalties and fees for technical services (subject to prescribed caps and exceptions), prescribes elimination of double taxation mechanisms via tax credits or deductions, and provides non discrimination, mutual agreement, exchange of information and assistance in tax collection measures. A Protocol clarifies treatment of agricultural income in Finland and a clause to extend favourable India-OECD Member concessions.

Tariff amendment revises excise classifications and duty rates across chemical and textile headings, affecting coir and handloom goods.
Amendments to the First Schedule of the Central Excise Tariff Act, 1985 insert, omit and substitute numerous tariff items across chemical, textile, coir and related chapters, reclassifying specific amines, phosphonic and phosphinic compounds and distinguishing handloom, coir and other textile products by separate tariff items with prescribed excise duty entries; the notification standardises nomenclature and duty rates for the inserted and substituted items and takes effect on publication in the Gazette of India.

Approval under section 35(1)(iii) clarified, changing commencement wording so exemption applies from the revised assessment year onward.
Approval for Rajiv Gandhi Foundation under section 35(1)(iii) is maintained while a corrigendum amends the commencement wording of prior notifications to state that the approval applies from assessment year 2007-08 onwards; all other terms and conditions remain unchanged.

Special Economic Zone area amendment adjusts notified and de-notified land, altering resultant area under SEZ Act authority.
The Central Government, exercising powers under the Special Economic Zone Act and Rules, amended the Manikonda sector-specific IT/ITES SEZ by including additional land and de-notifying a portion of previously notified land, resulting in a revised resultant area. The change follows the developer's proposal, governmental approval after statutory compliance, and is recorded in a formal notification specifying survey number and area adjustments.

Import restriction on worn clothing designates second hand garments as restricted, triggering licensing and authorization requirements.
Importation of second-hand textiles is reclassified under the ITC(HS) Schedule as Restricted, subjecting "Worn clothing and other worn articles" to import authorization or licensing requirements under the Foreign Trade Policy; Import Licensing Note No. (1) to Chapter 63 is deleted.

Amendment to notification: territorial entries replaced to specify certain Kerala districts and Mahe area under Income-tax rules.
The Central Board of Direct Taxes, under powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, substitutes the entry against serial number 82 in column (4) of Schedule 1 of notification S.O. 732(E) by specifying the State of Kerala districts Kozhikode, Malappuram, Wayanad, Kannur and Kasargod, and the area of Mahe of the Union Territory of Pondicherry.

Deduction under income-tax law: specified annuity plan qualifies for deduction for subsequent assessment years by notification.
The Central Government, under clause (xii) of sub-section (2) of section 80C of the Income-tax Act, specifies the Jeevan Akshay-VI annuity plan as the qualifying annuity plan of the Life Insurance Corporation of India for assessment year 2008-09 and subsequent years, thereby making that plan eligible for deduction under the cited provision.

Prohibition exemption for non basmati rice: designated PSUs may export specified varieties under strict procurement and procedural safeguards.
The notification exempts specified limited exports of non basmati rice from the ban by authorising designated PSUs to export defined quantities from the Central Pool to Bangladesh and certain varieties in stated quantities, subject to conditions: exclusive direct export by designated PSU(s); contracting only with those PSU(s); market procurement nationwide at prices close to MSP to avoid price disturbance; adherence to Department of Commerce guidelines; and filing of end point verification. Other provisions of the original notification continue to apply.

Export regulation of wheat products subject to quantity cap and monitored via fortnightly customs reporting for export compliance.
The entry for ITC (HS) code 1101 is amended to permit exports of specified wheat products on a free basis subject to a quantity cap, with exports authorized only from Customs EDI Ports. Fortnightly monitoring of the permitted quantity is required by Customs and the statistical authority, with fortnightly reporting to the commerce administration and the food distribution department to ensure compliance.

Rebate of excise duty on exported chewing tobacco and packing machines allowed subject to specified export and documentation conditions.
Grants a rebate of excise duty on exported chewing tobacco and unmanufactured tobacco packing machines, subject to duty having been paid under section 3A, export directly from factory or warehouse, export within six months (unless extended), filing claims with the competent Assistant or Deputy Commissioner with proof under section 11B, exclusion of material duty rebates, market price verification, a minimum rebate threshold, and procedural compliance. Rebate per pouch is calculated as monthly total duty paid for packing machines divided by total pouches produced; a maximum per pouch is derived from duty per machine per month divided by deemed pouches per machine.

Electronic filing requirement: specified dealers and manufacturers must file CENVAT returns and declarations electronically from the effective date.
Amendments require mandatory electronic filing: first-stage and second-stage dealers must submit the return electronically under Rule 9; manufacturers of final products who paid total duty of ten lakh rupees or more in the preceding financial year, including duty paid by utilization of CENVAT credit, must file the declaration and monthly returns electronically under Rule 9A.

Electronic filing requirement for central excise: larger taxpayers must file annual statements and monthly returns electronically.
The Central Excise (Second Amendment) Rules, 2010 insert provisos into rule 12 and rule 17 requiring that where an assessee has paid total duty of rupees ten lakh or more, including duty paid by utilization of CENVAT credit in the preceding financial year, the assessee shall file the Annual Financial Information Statement and submit the monthly return electronically; the amendment takes effect from 1 June 2010.

Section 35AC project eligibility extended for integrated water and natural resources management project, preserving tax-incentive status for three years.
Notification designates the integrated project on Water and Natural Resources Management by Programme Support Unit Foundation in Uttar Pradesh and West Bengal as an eligible scheme for tax incentives, extending its specified period for three years commencing with financial year 2010-11, based on the National Committee's recommendation and without any change to the approved project cost or corpus fund.

Section 35AC eligibility extended for Mobile Hospital cum Lab project, allowing continued tax incentive status under the notified scheme.
The Central Government notifies extension of eligibility for the "Mobile Hospital-cum-Lab" project by Gram Vikas Trust for a further three years commencing 2010-11, pursuant to the National Committee's recommendation under the Income tax Rules, confirming proper execution and maintaining the approved project cost of Rs. 8.3 crore.

Extension of eligible project status preserves tax-linked incentives for a charitable hospital expansion following administrative recommendation.
The Central Government specified that the "Expansion of Mundakayam Medical Trust Hospital into a multi-specialty hospital" by Mundakayam Medical Trust Hospital Society continues to qualify as an eligible project under Section 35AC, preserving the previously approved project cost without change and extending the project's entitlement to the tax-linked incentive for a further three-year period commencing with the financial year 2010-11, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the applicable Income-tax Rules.