Extension of filing deadline for CR II returns requires submission for all 2015-16 quarters by mid June under DVAT.
Extension of the statutory filing deadline for returns in Form CR-II under the Delhi Value Added Tax regime is directed: exercising powers under section 27 of the Delhi Value Added Tax Act, 2004, the Commissioner has partially modified an earlier notification and prescribed that CR-II returns for all four quarters of the financial year 2015-16 must be filed by 16 June 2016; the notification takes immediate effect.

Rate of exchange determination sets notified currency conversion rates for import and export transactions effective from the notified date.
Determination under the Customs Act prescribes the rate of exchange for specified foreign currencies to be applied to imported and export goods, superseding the prior notification and listing separate conversion rates for imports and exports in Schedule I (unit rates) and Schedule II (rates per one hundred units).

Customs notification amendment removes specified schedule entries and substitutes Timor-Leste as a listed jurisdiction respectively.
The Central Government, invoking its statutory power under the Customs Act and acting in public interest, amends Notification No. 96/2008-Customs by omitting Schedule entries at serial numbers 5 and 21 and substituting the entry at serial number 24 with "Democratic Republic of Timor-Leste" by Notification No. 34/2016-Customs dated 19th May 2016.

Income Declaration Scheme: value assets at 1 June 2016, file Form 1, and pay tax, surcharge and penalty to secure certificate.
The rules implement the Income Declaration Scheme, 2016 requiring declarations in Form 1 and determination of fair market value of assets as on 1 June 2016 by category, with specified valuation methods (including registered valuer reports and a formula for unquoted equity shares). Declarations may be filed electronically or in print; authorities acknowledge in Form 2, require proof of payment in Form 3 and issue a certificate in Form 4 after payment. Transfer of benami assets to the real owner and full payment by the prescribed deadline are compliance conditions; non payment or misrepresentation voids the declaration.

Undisclosed income declaration deadlines set, with staged tax and penalty payments and benamidar transfer obligation enforced.
The Central Government appoints statutory dates under the Finance Act, 2016 for the undisclosed income declaration regime: a deadline to make a declaration under section 183; a staged schedule for payment of tax, surcharge and penalty under sections 184 and 185 with amounts at each stage reduced by prior payments; and a deadline requiring the benamidar to transfer the asset to the declarant or the declarant's legal representative.

Anti-dumping duty amendment replaces the designated exporter for the specified customs entry, updating the named beneficiary company.
Amends Notification No. 40/2012 Customs (ADD) by substituting the exporter entry in the Table for the specified serial number with M/s Hubei Hongyuan Pharmaceutical Technology Co., Ltd, effected by Notification No. 19/2016 Customs (ADD) under powers granted by the Customs Tariff Act and anti dumping rules, as published in the Gazette.

Commencement of Companies Act provisions: executive notification activates specified sections and clause into force.
Commencement of specified statutory provisions is effected by executive notification appointing a date for those provisions to come into force, thereby operationalising clause (iv) of sub-section (29) of section 2 and sections 435 to 438 and 440 of the Companies Act by administrative order.

SEZ Authority membership updated, substituting notified members under the Special Economic Zones Act to amend prior notification.
The Central Government, under Section 31 of the Special Economic Zones Act, 2005, amends Ministry notification S.O. 378 (E) by substituting the entries at Sl. No. 5 and 6 for the Kandla SEZ Authority with Shri Pawan Malani, Director, M/s Dinesh Pouches Pvt. Ltd., KASEZ, and Shri Ankur Garg, Partner, M/s Vishnu Exports, KASEZ; the notification records prior substitutions effected by a later S.O. 1636(E).

Special Courts designation under Companies Act enables trial of serious company offences with prescribed imprisonment.
The Central Government, with High Court concurrence, designates named existing criminal courts as Special Courts under section 435 of the Companies Act, 2013 to try offences under the Act punishable with imprisonment of two years or more, and maps each designated court to its territorial jurisdiction as set out in the notification table, including subsequent substitutions to certain entries.

Export of edible oils: rice bran oil in bulk exempted; branded consumer packs permitted under minimum export price.
The amendment permits export of Rice Bran oil in bulk irrespective of pack size, exempting it from the prohibition on edible oil exports, and allows export of other edible oils only in branded consumer packs up to five kilograms subject to a Minimum Export Price, effected by amendment to the relevant foreign trade notification with immediate effect.

Common Adjudicating Authority appointments centralise adjudication for specified show cause notices, superseding prior designations and reassigning officers.
The Central Board of Excise and Customs, under sections 4(1) and 5(1) of the Customs Act, 1962, appoints specified officers as Common Adjudicating Authority to exercise powers and discharge duties in respect of listed show cause notices, and supersedes earlier orders or notifications identified in the annexed table.

Common adjudicating authority appointed to centralize adjudication of specified customs show cause notices.
Central Board appoints the Commissioner of Customs (Nhava Sheva V) as Common Adjudicating Authority under the Customs Act to adjudicate specified show cause notices listed in the table, transferring adjudicatory responsibility for those notices issued by designated Principal Commissioners or Commissioners of Customs in respect of named parties including M/s. Oscar International Ltd.

Common Adjudicating Authority appointment directs specified officers to adjudicate show cause notices under customs law promptly.
The Central Board of Excise and Customs, invoking sections 4(1) and 5(1) of the Customs Act, appoints specified customs officers as Common Adjudicating Authority to exercise and discharge adjudicatory powers in respect of listed show cause notices, superseding earlier orders/notifications listed in the Table. The Table matches noticees and show cause references with the erstwhile adjudicating authorities and the newly appointed CAAs, and later substitutions to entries are noted by subsequent notifications.

Common Adjudicating Authority appointments centralise adjudication of specified customs show cause notices under Customs Act, enabling designated officers exercise adjudicatory powers.
The notification appoints named officers as a Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act to exercise adjudicatory powers and discharge duties in respect of specified show cause notices, and expressly supersedes prior orders or notifications identified in the Table by allocating each noticee to the designated adjudicating officer(s).

De-notification of SEZ area formalizes removal of designated parcels following statutory approvals and administrative recommendation.
De-notifies 58.82362 hectares from a sector-specific Special Economic Zone under the Special Economic Zones Act, 2005, reducing the notified area to 200.50260 hectares by specifying the affected survey numbers and parcel-wise areas. The de-notification follows developer proposals, prior sector and name changes, State Government approval, and Development Commissioner recommendation, with the Central Government satisfied that statutory and rule-based requirements are met and exercising its powers to delete the listed parcels from the SEZ.

Customs exemption amendment removes specified tariff entries and narrows exempt goods to those under serial eighteen and thirty six.
Notification No. 33/2016 amends Notification No. 39/96 Customs by omitting TABLE serial numbers 7, 21, 23, 26, 27 and 28 and their entries, thereby withdrawing those exemptions, and by substituting paragraph 2, item (ix) to apply to all goods falling under serial numbers 18 and 36 of the TABLE.

Service tax exemption for pilgrimage services facilitated by the foreign affairs ministry prevents retrospective tax collection for that period.
The Central Government directs that service tax which would have been payable on services provided by specified organisations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs under a bilateral arrangement for the period 1 July 2012 to 19 August 2014 shall not be required to be paid, in view of the generally prevalent practice of non-levy despite those services being taxable.

Excise tariff amendment changes applicability and inserts entries for bio-diesel inputs and bio-diesel product duty treatment.
Amendment inserts temporal applicability provisos and three new table entries: 113B listing inputs (RBD Palm Stearin, Methanol, Sodium Methoxide) used in manufacture of alkyl esters of long-chain fatty acids (bio-diesels) with specified duty treatment; 113C covering the alkyl ester bio-diesels with a specified excise rate; and 113D listing the same inputs with a different specified rate. The provisos withdraw notification benefits for goods at serial numbers 113 and 113B after a prescribed date and bring entries 113C and 113D into effect from a prescribed commencement date.

Anti-dumping duty on seamless steel tubes from China imposed provisionally to address dumped imports harming domestic industry.
Provisional anti-dumping duty is imposed on imports of seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel (external diameter not exceeding 355.6 mm) originating in or exported from the People's Republic of China, for up to six months. Duties are set as the difference between the assessable "landed value" and specified benchmark amounts per specification and exporter/producer combination, payable in Indian currency; exclusions, specification codes (A-1-1 to A-1-8) and exchange rate and valuation rules under the Customs Act are prescribed.

Special warehouse licensing requires eligibility, solvency, insurance and compliance for storage of notified dutiable goods.
Licensing for special warehouses authorises storage of notified dutiable goods subject to eligibility (citizenship or incorporation), solvency certification, undertakings on terms, supervision cost recovery and appointment of an experienced warehouse keeper; licences may be refused for insolvency, convictions, penalisation, unsoundness of mind, pending bankruptcy or criminal proceedings, or unsuitable premises.