Prevention of Food Adulteration law: imports of edible products must meet statutory quality and packaging requirements before customs clearance.
Amendment to Condition 8 requires that importation of edible/food products, including tea, be governed by the Prevention of Food Adulteration Act, 1954. Imports must comply with the Act's quality and packaging requirements, and such compliance must be ensured before customs clearance of the consignment.

Tax schedule amendment adds specified kirana items, school bags under an MRP limit, and plastic granules to the list.
Amendment under section 103 amends the Third Schedule to the Delhi Value Added Tax Act with immediate effect: it omits the entries at Sl. No. 30 and Sl. No. 45 and inserts three new entries after Sl. No. 80 comprising specified kirana items, school bags subject to an MRP threshold, and plastic granules.

Tax exemption expanded to include basic flour products, certain agricultural fibres and approved school mid day meals.
Amendment to the First Schedule of the Delhi Value Added Tax Act adds three new exempted entries: flour and similar cereal products; rassi, ban and Newars (rope and fibre goods); and mid-day meals supplied by agencies approved by Government or Local Bodies to schools run by Government or Local Bodies. The notification, issued under section 103 of the Act, takes effect immediately and treats those listed supplies as VAT-exempt under the Act.

Appointment of Commissioner of Value Added Tax: Shri R.K. Verma appointed under section 66(1) with immediate effect.
In exercise of powers under section 66(1) of the Delhi Value Added Tax Act, 2004 and other enabling powers, Shri R.K. Verma, IAS, is appointed as Commissioner of Value Added Tax for the National Capital Territory of Delhi with immediate effect to carry out the purposes of the Act; the appointment is formalised by an administrative notification issued by the Finance (Accounts) Department and signed by the Deputy Secretary (Finance).

Omission of Fourth Schedule entry removes a specified VAT schedule item under executive notification, effective immediately.
Omission of Entry No. 9 from the Fourth Schedule to the Delhi Value Added Tax Act is effected by notification invoking the Lt. Governor's powers under section 103; the entry at serial number 9 is omitted and the amendment is declared to come into force with immediate effect.

Taxable goods list amended: Third Schedule revisions redefine VAT coverage and add a comprehensive IT products category.
Amendment to the Third Schedule revises the list of goods subject to the specified VAT rate by omitting, substituting and inserting multiple entries, including an extensive new entry enumerating IT products and additions such as processed foods, knitting wool, tea, and embroidery items; certain entries are expanded to include cellular phones and accessories, and the changes take immediate effect under the Lt. Governor's exercise of powers under section 103 of the Delhi Value Added Tax Act, 2004.

Exemption Schedule amendment expands VAT-exempt commodities, adding specified foodstuffs, textiles and household items.
Amendment to the First Schedule of the Delhi Value Added Tax Act expands the list of exempted commodities effective 1.4.2005 under section 103, substituting entries at Sl. Nos. 20, 34 and 35 and inserting multiple items after Sl. No. 36, including compressed natural gas, rakhi, hand-made safety matches, clay idols and lamps, specified puffed rice products, paddy, rice, wheat, pulses, khandsari sugar (excluding imported sugar), textiles (excluding imported varieties), and tobacco (excluding gutkha and imported varieties).

Taxable threshold increased for VAT registration, raising the registration requirement and taking effect immediately.
The Lt. Governor, exercising powers under sub section (2) of section 18 of the Value Added Tax Act, has increased the taxable quantum used to determine compulsory registration for VAT. The notification changes the statutory registration threshold and takes effect immediately, thereby altering the monetary criterion that triggers registration and attendant compliance obligations under the Act.

Power of Attorney operations on NRE accounts limited to local payments, remittance to account holder, and investment facilitation.
Authorised dealers/banks may allow a resident Power of Attorney to operate an NRE account only for withdrawals for local payments or remittance to the account holder, and, if the account holder or a designated bank is eligible to invest in India, to facilitate such investments; the resident Power of Attorney holder is prohibited from repatriating funds outside India except to the account holder, from making gifts to residents on behalf of the account holder, and from transferring funds to another NRE account.

Maintenance of Register of Attestation Services required for Practising Company Secretaries, defining scope and inspection rights.
Practising Company Secretaries and firms must maintain a Register of Attestation Services recording the client company name and registration number, details of services rendered in connection with signing or certification, date of attestation/signing, and PCS signature. The register, maintained in the specified format, shall be open for inspection by authorised representatives of the Institute. Attestation services include signing annual returns, issuing compliance certificates, certifying securities transfers for listing compliance, audits for capital reconciliation and members register updation under depository regulations, internal audits of depository participants, and other Council notified services.

Special Economic Zone designation: Auto Ancillary SEZ at Mahindra City established under Customs Act, effective 1 April 2005.
Specification under section 76A of the Customs Act designates a Special Economic Zone for Auto Ancillary at Mahindra City, Taluk Chengalpattu, District Kanchepuram, State of Tamilnadu, effective 1 April 2005, and defines its territorial extent by listing constituent villages (including Anjur and Thenmelpakkam) with the specific survey numbers and acreages comprising the zone.

Special Economic Zone designation enables a specified apparel and fashion accessories zone with prescribed land parcels and listed survey numbers.
The government specifies a special economic zone for apparel and fashion accessories at Mahindra City, Taluk Chengalpattu, District Kanchepuram, Tamilnadu, effective from the stated commencement date. The SEZ comprises land parcels totaling 70.570 acres, set out by individual survey numbers and acreages in a schedule that identifies parcels in the villages of Anjur and Thenmelpakkam, thereby fixing the precise territorial extent of the zone for regulatory and customs purposes.

Designation of Special Economic Zone for IT, Hardware and Bio Informatics at Mahindra City under section 76A, notified and effective.
The Central Government specifies a special economic zone for Information Technology, Hardware and Bio Informatics at Mahindra City, Taluk Chengalpattu, District Kanchepuram, Tamilnadu, effective 1st April 2005, and defines the zone by a detailed table of constituent survey numbers and village parcels that delineate its territorial extent.

Unique identification number requirement extended for specified investors; compliance date deferred and committee tasked to review implementation.
The notification defers the compliance date for resident individual "specified investors" required to obtain unique identification numbers under the Central Database of Market Participants Regulations, 2003, in response to hardship representations and pending a committee review of coverage, implementation schedule and costs; the Board prescribes a new notified date for that class of investors.

Commencement of Delhi Value Added Tax Rules appointed, bringing the Rules into force and directing publication and circulation.
Appointment of the commencement date for the Delhi Value Added Tax Rules, 2005 under the powers of sub rule (2) of rule 1, notifying the date on which the Rules shall come into force and directing publication in the official gazette; the notification is executed in the name of the Lt. Governor and signed by the Deputy Secretary (Finance).

Commencement of Central Sales Tax (Delhi) Rules appointed to commence in Delhi from the notified commencement date.
Under the authority conferred by sub-rule (2) of rule 1 of the Central Sales Tax (Delhi) Rules, 2005, the Lt. Governor of the National Capital Territory of Delhi, by notification, designates a specific commencement date on which the Sales Tax Rules shall come into force within the Territory and records applicability of those Rules to the Territory from the notified commencement date.

Employee purchase rights in foreign securities expanded to include resident employees and ADR/GDR linked stock option participation with limits.
Regulation 22(2) permits resident Indian individuals who are employees or directors of specified Indian affiliates of foreign companies, or of Indian companies with at least 51% foreign equity, to purchase equity shares offered by the foreign company, with 'indirectly' defined to include holdings via special purpose vehicles or step down subsidiaries. Regulation 24(3) permits knowledge based Indian companies to allow resident employees to acquire foreign securities under ADR/GDR linked stock option schemes, subject to securities regulator and government guidelines and to a Reserve Bank ceiling.

Avoidance of Double Taxation: treaty limits source taxation on dividends, interest and royalties and defines residency and PE rules.
The Convention, given effect under the domestic enabling provision, allocates taxing rights and prescribes rules to eliminate double taxation for residents by defining residence and permanent establishment, attributing PE profits as a separate enterprise, and limiting source taxation of dividends, interest, royalties and technical service fees (with specified ceilings for beneficial owners). It establishes a mutual agreement procedure, exchange of information with confidentiality safeguards, non discrimination protections, and a Protocol clarifying profit attribution for construction projects and interaction with other bilateral agreements.

Tax exemption notification limits institutional income use and investments, requires returns and asset transfer on dissolution.
Notification under section 10(23C)(iv) recognizes Periyar Maniammai Institute of Science & Technology for AY 2001-2002 to 2003-2004 subject to conditions: apply or accumulate income wholly for stated objects; restrict investments to forms permitted by section 11(5) (except certain retained voluntary contributions); treat business income as outside the notification unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.

Research donation deduction approval conditioned on separate audited research accounts and auditor certification for donor eligibility.
Approval given to M/s The Arya Vaidya Sala as an educational institution partly engaged in research for donor deductions under the income tax research provision, conditioned on maintaining separate research accounts, submitting audited Income & Expenditure accounts for the approved research to the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and enclosing an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.