Approval under section 10(23C)(vi) confirms tax-exemption eligibility for M/s Sine International Enterprise subject to compliance requirements.
Approval is granted to M/s. Sine International Enterprise, Jaipur under section 10(23C)(vi) of the Income-tax Act, 1961 read with rule 2CA of the Income-tax Rules, 1962, effective from the stated assessment year; the approval is conditional on the society's conformity and compliance with the provisions of the cited clause and rule.

Approval under section 10(23C)(vi) granted to Samajik Anusandhan Vikas Samiti, subject to compliance with rule 2CA.
Approval is granted to Samajik Anusandhan Vikas Samiti, Jaipur, under the income tax provision for charitable entities, effective from assessment year 2012 13 onwards, subject to the society's conformity with and compliance to the substantive clause and the procedural rule of the Income tax Rules, 1962 that govern such approvals.

Approval under section 10(23C)(vi) recognises tax-exempt status for the educational society, subject to ongoing compliance.
Approval is granted to M/s Children Academy Society, Alwar, under section 10(23C)(vi) of the Income-tax Act read with rule 2CA of the Income-tax Rules, effective from 20 April 2012, subject to the society's conformity and compliance with the requirements of that sub-clause and rule.

Diplomatic VAT exemption extended to Guatemala's diplomats, allowing VAT refund or exemption for their official and personal purchases.
Amendment adds sub entry (35B) to the Sixth Schedule to provide VAT exemption or refund for official and personal purchases by diplomats of the Republic of Guatemala, New Delhi; the embassy registration number is recorded and the notification takes immediate effect under the Commissioner's statutory authority under the Delhi Value Added Tax Act.

Tariff concession scope narrowed to apply only to imports of a specified fish commodity from Myanmar under the trade preference framework.
Amendment limits the exemption at Serial No. 31A to imports from Myanmar by inserting a proviso excluding other Appendix I countries, and inserts Serial No. 31A in the Table to identify Frozen Hilsa Fish (HS 03038910) with the duty column entries specified in the notification.

Customs duty exemption for importer: nil duty for LNG and NG supplied to power generators under amended notification.
The amendment substitutes the words "Gail NTPC JV or Petronet LNG Ltd." with "an importer" at serial number 139A of Notification No.12/2012-Customs, thereby permitting any importer to import LNG and NG for supply to a generating company for electrical energy generation at the nil rate of Customs duty under the notification.

Extension of eligible project status under income-tax rules for Balgram SOS Children's Villages preserves tax-supported eligibility.
The Central Government re-notifies Balgram SOS Children's Villages, Pune, as an eligible project under the Income-tax Act for a further three-year period beginning with financial year 2015-16, acting on the National Committee's recommendation and without any change to the previously approved project cost.

Denotification of Special Economic Zone rescinds IT/ITES SEZ at Sohna Road following approval to de notify the area.
Rescission of the SEZ notification for the sector-specific IT/ITES zone at Sohna Road, Gurgaon withdraws the designation of 42.7045 hectares following the developer's proposal and the Central Government's letter of approval to de notify, exercised under the first proviso to rule 8 of the SEZ Rules, 2006, while preserving actions taken before rescission.

Appointment of Director General (Safeguard) supersedes earlier safeguard notification under Customs Tariff safeguard rules.
The Central Government, invoking sub rule (1) of Rule 3 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, appoints Sh. Ram Tirath as Director General (Safeguard) and states this notification supersedes notification No. 34/2013 Customs (N.T.) (G.S.R. No. 200(E) dated 2 April 2013). The instrument is issued for publication in the Gazette and carries the Ministry of Finance administrative reference and Under Secretary endorsement.

Appointment of Director General (Specific Safeguard) appoints Sh. Ram Tirath under Customs Tariff Transitional Product Specific Safeguard Rules.
The Central Government, under sub rule (1) of Rule 3 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, appoints Sh. Ram Tirath as Director General (Specific Safeguard) for the purposes of those Rules and explicitly supersedes the earlier notification issued by the Ministry of Finance (Department of Revenue).

Corrigendum to customs notification modifies regulation wording and renumbering, clarifying bonds, authorised employee and broker references.
Corrigendum effects targeted textual amendments to the cited customs notification: it replaces conjunctive wording in a proviso, renumbers sub regulations to add an additional paragraph, changes "the bond" to "a bond", inserts "who" after authorised employee, adjusts cross references by adding "in" and by including an additional regulation, deletes an extraneous preposition after "failure", and substitutes "broker" for "agent".

Infrastructure sector definition expanded to list qualifying industries for foreign exchange borrowing and lending under amended regulations.
Amendment replaces the 'Explanation' in Schedule I and Schedule II of the principal Regulations to define qualifying infrastructure sectors for foreign exchange borrowing and lending. The substituted Explanation enumerates Energy, Communication, Transport, Water and Sanitation, Mining (including exploration and refining), and Social and Commercial Infrastructure (including hospitals, specified hotel and convention projects, common industrial park/SEZ/tourism infrastructure, fertilizer capital projects, post-harvest storage and cold chain facilities, and soil testing laboratories), and preserves a residual provision permitting other sectors as prescribed by the regulator in consultation with the Government of India.

Departmental examinations schedule revised: Annex A replaces prior annexure and provides the authoritative September 2013 timetable.
Notification partially modifies the 2013 Departmental Examinations by replacing Annexure 4 of the prior notification with Annex A, which provides the authoritative timetable of papers, sessions and times for Income Tax Officers, Income Tax Inspectors and Ministerial Staff; all other provisions of the earlier notification remain in force.

Exchange rate determination: specified foreign currency conversion rates set for import and export goods, effective mid July, altering prior notification.
The Central Board of Excise and Customs determines specific rates of exchange for conversion between specified foreign currencies and Indian rupees for import and export goods, superseding the prior early July notification and fixing separate rates for imported and export goods effective 19th July, 2013, as set out in Schedule I (per unit rates) and Schedule II (rate per 100 units for Japanese Yen).

Customs notification amendment inserts a new tariff entry prescribing specified duty rates for listed headings.
Amendment inserts a new table entry 565A into Notification No. 46/2011 Customs specifying three tariff headings applicable to all goods under those headings and recording two corresponding duty rate columns as part of the notification.

Industrial infrastructure upgrade: state-led SIA implementation with central grant support and milestone-based approvals and monitoring.
Modified IIUS shifts implementation to a State Implementation Agency responsible for preparing DFRs, securing financial closure, procuring and operating infrastructure, and entering an MOU and bond with Government of India. Central assistance is a one-time grant-in-aid confined to durable, productivity-enhancing assets up to a capped share of project cost, disallowing land and recurring expenditures. Projects undergo two-stage appraisal and three-installment, milestone-linked release, with concurrent monitoring, procurement compliance, asset registers and recall provisions for misuse.

Goods Receipt Number requirement: file Form T 2 without GR if unknown but update within one day before goods are disposed.
Form T-2 may be filed without the Goods Receipt Number when the GR is not available in advance; however, the GR Number must be updated online within 24 hours of receipt, and the Delhi dealer must not dispose of, sell, or dispatch the goods until the GR is updated.

De-notification of SEZ land under the Special Economic Zones Act reduces the notified IT/ITeS zone following a developer proposal.
The Central Government, pursuant to the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zone Rules, 2006, de-notifies 2.8630 hectares from the sector-specific IT/ITeS SEZ at Sohna proposed by M/s. G.P. Realtors Private Limited. The action, taken after satisfying statutory requirements and following earlier notifications, is effected by identifying specific survey parcels and reduces the notified SEZ area to a resultant 25.8093 hectares, as reflected in the ministry notification and accompanying table.

Notification period extension: amended to six years under section 294AA of the Companies Act, replacing the three-year term.
The Central Government, exercising powers under sub-section (1) of section 294AA of the Companies Act, 1956, amends the earlier notification G.S.R. 601(E) (16 July 2010) by substituting the words "for a period of three years" with "for a period of six years" in its opening portion; the change is effected by G.S.R. 487(E) dated 15 July 2013.

Tariff valuation updated: revised commodity specific customs values prescribed for import assessment and valuation purposes.
Central Board of Excise & Customs amends the customs non tariff notification by substituting prior valuation tables with updated commodity specific tariff value entries for edible oils, oilseeds, metal scrap, spices, areca nuts and specified precious metals, prescribing the valuation units to be applied for customs assessment and transaction value fixation where applicable.