Designation under Section 138: Joint Secretary (Marketing) specified for income tax administrative purposes by central notification.
Pursuant to sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961, the Central Government by notification specifies the Joint Secretary (Marketing), Ministry of Petroleum and Natural Gas, Government of India, as the officer authorised for the purposes of that provision.

Jurisdiction of income-tax authorities: Principal Commissioners/Commissioners notified to receive electronic, EVC and digitally signed declarations.
The notification designates the Principal Commissioner or Commissioner exercising territorial jurisdiction to receive declarations filed manually or electronically using an electronic verification code, and designates either that territorial Principal Commissioner/Commissioner or the Commissioner of the Centralised Processing Centre, Bengaluru, to receive declarations filed electronically with a digital signature, thereby allocating jurisdiction by mode of filing.

Declaration of undisclosed income requires prescribed forms, payment of tax, surcharge, penalty and mandated deposit under PM Garib Kalyan rules.
The rules require declarants to file undisclosed income disclosures using Form-1 (cash or deposits), submitted electronically with digital signature or electronic verification code or in print; revised declarations are permitted before the notified date. The Principal Commissioner/Commissioner must issue a Form-2 certificate after acceptance. Declarants must pay tax, surcharge and penalty calculated on the declared amount and deposit a mandated portion into the Pradhan Mantri Garib Kalyan Deposit Scheme, providing proof of payment and deposit and completing prescribed identity and verification attestations.

Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana appointed into force with specified period to file declarations.
The Central Government, exercising powers under the Finance Act, 2016, appointed the date on which the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 comes into force and fixed the final date by which a person may make a declaration under the statutory provision authorising declarations.

Reduction of company share capital requires RSC-1 filing, creditor notices, auditor certificates, publication and Tribunal confirmation.
An application in Form RSC-1 with fee must accompany a certified creditors' list and auditor certificates confirming the list, non-arrear status on deposits, and accounting conformity; the Tribunal will direct notices to the Government, Registrar, securities regulator (if listed), and creditors, require publication and inspection of the creditors' list, allow three months for representations or objections, and may give directions to secure non-consenting creditors' claims; confirmation, terms, and the approved minute are recorded in Form RSC-6 and registered by the Registrar who issues Form RSC-7.

Fixation of tariff values: Customs notification sets declared values for edible oils, metals, and seeds affecting import valuation.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, substitutes Tables 1-3 in the principal notification to fix tariff values for specified imported goods: Table 1 sets per-metric-tonne values for edible oils, brass scrap and poppy seeds; Table 2 sets unit-based values for gold and silver when certain notification benefits are availed; and Table 3 sets the per-metric-tonne value for areca nuts, making these declared values operative for customs valuation.

Exchange rate determination for listed foreign currencies: notified import and export conversion rates effective mid December 2016.
Determination of exchange rates under the Customs Act prescribes distinct notified rates for listed foreign currencies for valuation of imported and export goods, effective 16th December, 2016, superseding the prior notification and set out in Schedule I (per unit rates) and Schedule II (per 100 units).

Recruitment procedure change: interviews barred for whole-time employees except officers and direct recruitment limited to written examination.
Regulation 6(4)(c) is amended to add that interview and/or group discussion shall not be conducted for recruitment of whole time employees other than officers. The Schedule to clause (b) of regulation 6(4) requires that instances of "Direct Recruitment" be read as "only through written examination" and omits the requirement "Minimum three members- two internal and one external" wherever it appears.

Companies rules set detailed procedures and disclosures for corporate compromise, arrangement and amalgamation schemes, including valuation and voting rules.
Rules prescribe procedural and disclosure requirements for schemes of compromise, arrangement, reconstruction and amalgamation under the Companies Act, 2013: prescribed forms and filings for applications to convene meetings and petitions for sanction; detailed notice, disclosure and valuation obligations including creditor responsibility statements and valuation reports; Tribunal directions on class determination, meeting conduct, voting (including electronic voting), chairperson reporting and filing of orders; specific procedures for mergers/amalgamations, solvency declarations, notices to regulators, dissenting shareholder acquisition, valuer-determined offer price, post-sanction compliance and a schedule of fees.

Land customs station appointment: Raiganj Railway Station designated for export-only operations and added to frontier rail listings.
The notification amends Notification No. 63/94-CUSTOMS (N.T) to appoint Raiganj Railway Station in Uttar Dinajpur, West Bengal, as a land customs station solely for export of goods and inserts a new table entry listing the Raiganj (India)-Birol (Bangladesh) railway line passing through Radhikapur as a land frontier rail route for customs purposes.

Rescission of Notification under tax law effective on publication, preserving acts and omissions made prior to rescission.
The Central Government, exercising powers under section 94A of the Income-tax Act, rescinds notification number 86 of 2013 with prospective effect from the date of publication of the rescinding notification in the Official Gazette, while preserving acts done or omissions made prior to the rescission; a corrigendum corrected a typographical term before publication.

Corrigendum: textual correction to a notification's year citation clarifies the statutory reference without substantive change.
Corrigendum effects a limited textual correction to a prior notification by replacing a terminal punctuation mark in the year citation, directing that "2006." be read as "2006" in the published Gazette text, a procedural amendment confined to rectifying the printed citation without altering substantive provisions.

Commencement of insolvency provisions: government appoints an effective date for specified sections of the Insolvency and Bankruptcy Code.
The Central Government, under sub section (3) of section 1 of the Insolvency and Bankruptcy Code, appoints a calendar date as the day on which sections 33 to 54 of the Code shall come into force, constituting a statutory commencement notification to activate that block of the Code.

Registration conditions revised: single ongoing certificate replaces initial/permanent regime, with standardised fees and disclosure duties.
The Amendment removes the distinction between initial and permanent registrations across multiple intermediary regulations, establishing a single certificate of registration valid until suspended or cancelled. Pre existing registrants are deemed registered under the new provisions. Procedural changes include rejection after hearing with a thirty day communication of grounds, mandatory prompt intimation to the Board of changes in submitted information, and standardised fee schedules and payment timing for maintaining registration.

Corrigendum to Special Economic Zone notification replaces a specific state authority reference with generic State Government designation.
Corrigendum to a Sector Specific SEZ notification amends Serial No. 7 of Paragraph 4 by substituting the original state authority reference with State Government, limited to the information technology and IT enabled services SEZ entry at Plot I 3, IT City, Sector 83, Alpha, SAS Nagar, Mohali.

Import duty on wheat reduced to nil, eliminating a parallel tariff entry and deleting a linked proviso clause.
The Central Government amends Notification No.12/2012 Customs to substitute the tariff entry for wheat at the specified serial number with Nil duty, omit the adjacent serial entry (34A) and delete the proviso clause (af), thereby removing the previously provided parallel exemption mechanism for wheat imports.

Exemption for acquiring bank services: settlement of small-value card transactions exempt from service tax under amended notification.
Inserts Entry 64 into Notification No.25/2012-Service Tax to exempt services by an acquiring bank to any person in relation to settlement of a single payment card transaction up to a specified small-transaction threshold, and defines "acquiring bank" to include banking companies, financial institutions including non-banking financial companies, or any other person who makes payment to a card-accepting person.

Form 27BA certification procedure enables avoidance of collector default through accountant-certified electronic filing and recalculation of interest.
Procedure requires furnishing and verification of Form 27BA to avoid assessee-in-default treatment for short collection or non-collection where the buyer has filed return, included the amount in income and paid tax, supported by an accountant's certificate. Collectors obtain transaction identifiers via TRACES, authorize and transmit identifiers to a registered accountant who completes Annexure A on the e-filing portal; the collector then digitally submits Form 27BA. TRACES reprocesses statements, recalculates short-collection and late collection interest, and the collector must pay the modified interest prior to submission where applicable.

Corrigendum alters notification wording: replaces 'established under' with 'referred to in' in tax notification.
Corrigendum corrects a prior income-tax notification by directing that, in the cited Gazette entry, the phrase "established under" is to be read as "referred to in", thereby altering the operative wording used to identify the entities or provisions covered by that notification; the corrigendum also records the departmental file reference and signatory.

Commencement of Companies Act provisions: specified sections to come into force on appointed commencement date.
Central Government appoints 15 December 2016 as the commencement date for specified clauses and listed sections of the Companies Act, 2013. The notification brings into force named clauses and multiple section ranges covering compromises and arrangements, winding up, directors' and auditors' obligations, accounts and audit chapters, investigation and inspection provisions, and other specified regulatory sections as enumerated in the schedule.