Income-tax return categorisation prescribes specific ITR forms and mandated electronic filing methods for affected taxpayers.
Substitutes rule 12 to prescribe specific ITR forms for distinct taxpayer categories and income types (ITR 1 through ITR 8 and ITR V), exempts those forms from accompanying tax computations or supporting proofs, and sets permitted filing modes: paper, electronic with digital signature, electronic transmission with ITR V verification, and bar coded paper. It mandates electronic filing for entities subject to audit and companies, directs the Director General (Systems) to specify secure procedures and archival standards for electronic filing, and requires earlier years' returns to follow forms applicable to those years.

Customs amendment extends the effective date for exemptions under Notification No.21/2002, postponing implementation to a later year.
Amendment to Notification No.21/2002 substitutes the specified effective date in the proviso to clause (f), replacing the earlier scheduled date with a later one for applicability of exemptions and effective basic and additional duty rates across Chapters 1 to 99, effected under the executive powers of the Customs Act as recorded in Notification No.71/2007-Customs.

Rescission of notification revokes an earlier customs notification while preserving actions already taken under it.
The Central Government, invoking statutory authority under the Customs Act and relevant finance provisions and acting in the public interest, rescinds Notification No. 27/2007 issued in March 2007, withdrawing its operative effect while expressly preserving things done or omitted to be done before the rescission.

Exemption from Secondary and Higher Education Cess declared for goods under an earlier customs notification, updating Finance Act references.
Central Government, under section 25(1) of the Customs Act, substitutes the preamble of an earlier customs notification to update references to the Finance Act, 2007 and to exempt all goods covered by the 2004 customs notification from the whole of the Secondary and Higher Education Cess leviable under the cited Finance Act provisions, on the ground of public interest.

Rescission under section 25(1) of the Customs Act withdraws a prior notification and alters the duty rate framework.
Rescission of a prior customs notification is effected by invoking section 25(1) of the Customs Act on satisfaction of public interest, withdrawing Notification No.21/2007 Customs (G.S.R.118(E) dated 1 March 2007) and removing the previously notified framework for effective duty rates across specified tariff chapters by administrative revocation published in the Gazette.

Cenvat credit expansion: Secondary and Higher Education Cess becomes eligible for credit and cross-utilisation across goods and services.
The CENVAT Credit Rules, 2004 are amended to include the Secondary and Higher Education Cess on excisable goods and on taxable services as eligible credits under rule 3, and to revise sub rule (7) utilisation provisions so that credit of education cess and Secondary and Higher Education Cess may be applied towards payment of excise duty, service tax and specified additional duties, with cross utilisation permitted between goods and services cess liabilities.

Rescission of central excise notification: government revokes earlier exemption notification while preserving prior actions taken.
The Central Government, invoking powers under the Central Excise Act and the Finance Act, rescinds Notification No. 18/2007 (published as G.S.R. 147(E)) issued on the 1st March, 2007 by issuing Notification No. 25/2007; the rescission is subject to a savings clause preserving acts or omissions done before the rescission.

Secondary and Higher Education Cess on taxable services added via amendment, expanding cess chargeability under export-of-services rules.
Notification No.12/2005-Service Tax is amended by inserting a new paragraph in Explanation 1 to specify that the Secondary and Higher Education Cess on taxable services is levied in accordance with the Finance Act provisions cited in the amendment.

Secondary and Higher Education Cess inclusion added to export rebate notification for taxable services under Finance Act provisions.
The notification amends Notification No. 11/2005-Service Tax by inserting paragraph (c) in the Explanation to expressly include Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007, thereby bringing that cess within the notification's rebate framework for service tax and cess on exported taxable services.

Delay in filing returns: fixed graded monetary penalties now payable, and payment closes pending proceedings under the Act.
Insertion of rule 7C prescribes graded amounts for delayed furnishing of the return under rule 7: five hundred rupees for delay up to fifteen days; one thousand rupees for delay beyond fifteen but not later than thirty days; and one thousand rupees plus one hundred rupees per day from the thirty first day for delays beyond thirty days, subject to the maximum specified in the Act. Payment of the prescribed amount deems proceedings in respect of the delayed submission concluded, and pending proceedings initiated before the Finance Bill, 2007 assent are similarly deemed concluded if payment is made within sixty days of assent.

Constitution of appellate committees under section 86 establishes two-commissioner panels to process Finance Act appeals.
The Board, under sub section (1A) of section 86 of the Finance Act, 1994, constitutes Committees of two named Commissioners of Central Excise for specified commissionerates, mapping each two member Committee to a corresponding Commissioner of Central Excise (Appeals) area so that appeals are processed under the procedural mechanism provided by sub section (2A); the notification lists the pairings by commissionerate and records subsequent substitutions and insertions by later notifications.

Constitution of appellate committees for service tax appeals establishes dual Chief Commissioner panels for specified commissionerate jurisdictions.
The Board constitutes Committees each comprising two Chief Commissioners (including Chief Commissioners of Customs and the Director General (Service Tax) where notified) to serve as appellate panels for appeals under the Finance Act; each Committee's jurisdiction is defined by the specified Commissionerates and service-tax divisions listed in the Table, and an explanation clarifies that references to Chief Commissioners of Central Excise include Customs and DG(Service Tax).

Appointment of Chief Commissioners of Customs to act as Chief Commissioners of Central Excise for committee constitution under service tax rules.
Chief Commissioners of Customs are appointed to act as Chief Commissioners of Central Excise solely for constituting the committee under section 86(1A) of the Finance Act, the appointment being made by the Central Board under powers from the Central Excise Act and rule 3 of the Service Tax Rules, as notified by the Department of Revenue.

Post service restriction: Commission Chair and members must serve a minimum tenure before seeking other appointments.
The amendments redefine selection for Commission leadership-Chairman from serving Members with minimum remaining service, Vice Chairmen by bench seniority, and Members from serving Chief Commissioners-specify updated pay scales for Chairman, Vice Chairmen and Members, and impose a requirement that holders must serve at least two years before seeking or accepting other appointments; existing incumbents remain governed by prior conditions until their terms expire.

Approval under Section 35(1)(iii) conditions tax treatment of donations to research institutes subject to compliance and audit.
Approval under Section 35(1)(iii) recognises Deen Dayal Research Institute as eligible for tax treatment of donations as an "other Institution" partly engaged in research from 1-4-2006, subject to utilisation of sums for social sciences research, research conducted by faculty or students, maintenance of books and audit by a defined accountant with timely submission of the audit report to the tax authority, and a separate auditor-certified statement of donations and amounts applied for research.

Approval under Section 35(1)(ii) enables tax-linked donations to approved research institutes subject to audit and reporting conditions.
Deen Dayal Research Institute has been approved under Section 35(1)(ii) as an 'other Institution' partly engaged in scientific research from 1-4-2006, subject to conditions: receipts must be used for scientific research; research conducted through faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied to research must be maintained. Approval may be withdrawn for non-compliance or cessation of genuine research.

Approval under Section 35(1)(ii) permits donations to an approved research institution subject to audit and use conditions.
Approval under Section 35(1)(ii) is granted to Muljibhai Patel Society as an 'other Institution' partly engaged in scientific research from 1-4-2006, conditioned on application of funds to scientific research, research being carried out by faculty or enrolled students, maintenance of books audited by a qualified accountant with the auditor's report furnished by the income-tax return due date, and a separately certified statement of donations and amounts applied to research.

Anti-dumping duty continuation extended pending statutory review; notification period prolonged to keep measures in force.
The Central Government, exercising statutory powers under the Customs Tariff Act and applicable anti-dumping rules, amends the original notification to extend the operation of the anti-dumping duty on vitrified and porcelain tiles originating in specified foreign sources, inserting a provision that the notification shall remain in force until the notified terminal date unless revoked earlier, thereby maintaining the duty pending completion of the review.

CENVAT Credit reversal required when inputs or capital goods are written off; credit may be reclaimed if later used in manufacture.
The amendment inserts a provision requiring a manufacturer to pay an amount equivalent to CENVAT credit taken where an input or capital good is fully written off or a full write-off provision is made; if that input or capital good is later used in manufacture of final products, the manufacturer may re avail the equivalent credit subject to the other provisions of the CENVAT Credit Rules.

Special Economic Zone designation for power sector supply enabling development and operation under SEZ Act approval.
Notification designates a Special Economic Zone for the power sector at Villages Tunda and Siracha, Taluka Mundra, District Kutch, Gujarat, under the Special Economic Zones Act, 2005 and SEZ Rules, 2006, pursuant to a letter of approval under section 3(10) and after satisfaction of section 3(8) requirements; the Central Government, invoking section 4(1), specifies the notified land by village and survey numbers and records the total area for development, operation and maintenance to supply power to SEZs and EOUs.