Skill development project notification process: NSDA-led approval, CBDT Gazette notification and audited project-account conditions enforced.
A statutory framework requires eligible companies to apply to the NSDA, with a copy to the jurisdictional tax officer, for notification of skill development projects, providing project details, cost estimates (excluding land and building), timelines and a training institute concurrence; NSDA reviews, seeks clarifications, and recommends approval or rejection to the CBDT, which issues a Gazette notification for a limited period subject to conditions. Notified projects must maintain separate audited project accounts with auditor comments on genuineness and compliance, submit audited statements and deduction claims with returns, and face potential rescission if activities are not genuine or compliant.

Courier import-export regulation expands notified airports to include Tiruchirappalli, enabling courier clearance operations there under customs framework.
The Central Board of Excise and Customs, under section 157 of the Customs Act, 1962, issues the Courier Imports and Exports (Clearance) Amendment Regulations, 2013, effective on publication, to substitute in regulation 2(2)(a) of the 1998 Regulations the words "Calicut" with "Calicut, Trichirappalli", thereby notifying Tiruchirappalli Airport for courier import and export clearance.

Common Adjudicating Authority appointment consolidates adjudication of show-cause notices issued by the investigative agency against exporters.
The Central Board of Excise and Customs appoints the Additional Commissioner of Customs (Exports), Nhava Sheva, as a Common Adjudicating Authority authorised to exercise the powers and duties of three specified Additional Commissioners of Customs for adjudicating show-cause notices originating from an investigative file concerning certain export-related entities, thereby consolidating adjudication of those notices.

Common Adjudicating Authority appointment centralizes adjudication of DRI show cause proceedings against M/s Aries Agro Ltd.
Appointment under sections 4(1) and 5(1) of the Customs Act names the Additional Commissioner or Joint Commissioner of Customs, Jawaharlal Nehru Custom House, Nhava Sheva as the Common Adjudicating Authority empowered to exercise the powers and duties of the specified Additional/Joint Commissioners for adjudicating the show cause notice issued by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, concerning M/s Aries Agro Ltd.

Appointment of Presiding Officer of Securities Appellate Tribunal under SEBI Act with tenure limited by entry date and age cap.
The Central Government, exercising powers under the Securities and Exchange Board of India Act, appoints Justice Jaiprakash P. Devadhar, former Justice of the Mumbai High Court, as Presiding Officer of the Securities Appellate Tribunal, Mumbai, for a period of five years from the date he enters upon office or until he attains the age of sixty eight years, whichever is earlier.

Composition Dealer designation required on retail invoices, indicating inability to charge VAT and immediate compliance mandated.
Dealers who have elected to pay tax under the composition scheme must include on retail invoices the words "Composition Dealer" and the explanatory phrase "(Not eligible to charge VAT on Bill)" at the top, in addition to statutory invoice particulars; this invoicing requirement is immediate and directed for departmental dissemination and implementation.

Appropriate Government Treasury designation enables bank-based VAT e-payments subject to remittance, challan and reporting conditions.
Allahabad Bank is designated as an Appropriate Government Treasury for VAT deposits subject to conditions: remit funds to the VAT account at the Reserve Bank of India within prescribed short periods for physical and electronic payments; levy interest on delayed remittance at bank rate plus two percent for the period from receipt or cheque realization to settlement; require dealers/TAN holders to use department-printed challans with unique IDs (including online challans); generate MIS reports and upload transactional data daily to the department website; and adhere to the Information Technology Act and RBI guidelines.

Electronic TDS certificate requirement mandates unique ID for credit claims; TDS returns to be filed online quarterly.
TAN holders deducting TDS must issue electronic TDS certificates in Form DVAT-43 generated from the departmental website, each containing a unique ID which contractors must quote in Forms DVAT-16/DVAT-17 to claim credit. TAN holders must also file quarterly TDS returns online in Form DVAT-48 through the departmental website, effective immediately for the quarter ending 30 June 2013.

Drawback rate for silver jewellery amended to a specified per-kg net silver content standard under Customs notification.
Substitutes tariff item 711302 in Chapter 71 to classify articles of jewellery and parts thereof made of silver, measured in kilograms and assessed by net silver content with a prescribed drawback rate tied to net silver content and a .999 purity standard, thereby amending Notification No. 92/2012-Customs (N.T.).

Non-resident Rupee account access allowed without prior RBI approval for share purchases on recognised exchanges.
A non-resident, including an NRI, may open a single non-interest bearing Rupee Account with Authorised Dealers in India without prior Reserve Bank approval, exclusively for purchase of shares on recognised stock exchanges in accordance with the regulations governing transfer or issue of securities to persons resident outside India.

FDI acquisition on recognised exchange permitted for non residents subject to existing control and specified payment conditions.
A non resident, including an NRI, may acquire listed Indian company shares on a recognised stock exchange through a registered broker under the FDI Scheme if the investor has already acquired and continues to hold control under the SEBI Substantial Acquisition and Takeover Regulations; consideration may be paid as specified in paragraph 8 of Schedule 1 to Notification No. FEMA.20/2000 RB or out of dividends from the controlled Indian investee, provided the dividend right is established and the dividend is credited to a specially designated non interest bearing rupee account for acquisition.

Special Economic Zone expansion: additional land incorporated into IT/ITES SEZ under SEZ Act and Rules increasing designated area.
Central Government notification under the Special Economic Zones Act and SEZ Rules adds 1.436 hectares to the sector-specific IT/ITES SEZ at Kalwara & Newta, Sanganer, Jaipur, increasing the total notified SEZ area to 156.456 hectares by incorporating specified survey parcels in Newta village into the SEZ boundary.

Delhi VAT rules updated: electronic filing mandated, forms revised, and dealers must display TIN and ward number.
The 2013 Second Amendment to the Delhi VAT Rules revises thresholds in rule 4A, substitutes and inserts multiple DVAT forms (notably DVAT-04, DVAT-16, DVAT-45A, DVAT-48 and DVAT-56), mandates prominent display of registration details and TIN/ward number, shifts "publication" to website "hosting", and requires electronic transmission of return data with submission of Return Verification Form DVAT-56 accompanied by Form DVAT-20 proof of payment, TDS certificates and specified documents; digital signatures may exempt certain acknowledgements.

Safety distance exemption applies to existing ammonium nitrate storage within approved licensed premises under explosives and gas cylinder rules.
The amendment substitutes the one-year period in the proviso to rule five with a longer prescribed period and inserts a sub-rule in rule twelve stating that the safety-distance requirements do not apply to ammonium nitrate storage premises existing on the date of publication when such premises are within approved licensed premises under the explosives licensing and gas cylinder regulatory frameworks; the rules take effect on final Gazette publication.

Customs tariff amendment replaces column entries for specified serial numbers to alter applicable exemption rate.
The Central Government, under section 25(1) of the Customs Act, 1962, by Notification No.34/2013-Customs, substitutes the entries in column (4) of the Table in the principal notification No.12/2012-Customs for specified serial numbers, thereby altering the tariff entries for those items and recording the change in the Gazette.

Commencement of Trade Marks Amendment Rules: all provisions to come into force on 8 July 2013.
The Central Government, exercising powers under the Trade Marks Act and the Trade Marks (Amendment) Act, appoints a specific date as the day on which all provisions of the Trade Marks (Amendment) Rules shall come into force, thereby effecting the regulatory commencement of the amended rules; the notification supplies the official file reference and bears the signature of the authorized departmental official.

Special Economic Zone designation for IT/ITES enables developer approval, committee constitution and inland container depot status.
Notification under the Special Economic Zones Act, 2005 and SEZ Rules, 2006 designates specified surveyed land parcels at Bada Bangarda and Tigariya Badshah as an Information Technology and IT Enabled Services/BPO/KPO Special Economic Zone pursuant to a letter of approval granted to the developer; it constitutes an Approval Committee comprising designated ex officio members and a developer representative for approval functions, and appoints the 5th July, 2013 as the date from which the Zone is deemed an Inland Container Depot under the Customs Act.

Delhi dealers must submit revised Form DP-1 online by specified August 2013 deadlines according to gross turnover bands.
The Commissioner notifies a revised Form DP-1 and mandates online submission by dealers by specified August 2013 dates according to gross turnover bands: GTO Rs.50 lakhs by 07/08/2013, GTO Rs.25 lakhs and < Rs.50 lakhs by 14/08/2013, and GTO < Rs.25 lakhs by 21/08/2013. The annexed DP-1 requires mandatory fields for registration identifiers, turnover category, composition scheme status, tax registrations, principal and additional business addresses, bank accounts, commodity-wise turnover and tax contribution, securities, and details of managers and authorized signatories.

Authorized banks for VAT payments require timely remittance, interest on delayed transfers, and mandated online/offline challan process.
Specified banks are notified as government treasuries for receipt of VAT dues; they must remit funds to the Reserve Bank within prescribed timelines, levy interest on delayed remittance at bank rate plus two percent with specified computation, generate MIS reports and upload daily data, comply with IT Act security provisions, and follow the Department's online and offline challan-based payment procedures, including a unique ID challan for physical cash or cheque payments.

Double Taxation Agreement between India and Uruguay: tax allocation, foreign tax credit relief and information exchange.
The Agreement between India and Uruguay provides for the avoidance of double taxation on taxes on income and capital, applies to residents of one or both Contracting States and to specified taxes (including substantially similar future taxes), and is effective in India from the fiscal year beginning 1 April 2014. It allocates taxing rights by income category (including immovable property, business profits attributable to a permanent establishment, shipping and air transport, dividends, interest, royalties, capital gains, and personal services), prescribes foreign tax credit relief, sets out mutual agreement and exchange of information procedures, contains non discrimination and limitation of benefits rules, and includes a Protocol clarifying several operational points.