Tax exemption for foreign technical services: income to notified Australian firm for Seabird project excluded from taxable income.
The Central Government declares that any income arising to Sinclair Knight Merz Pty Limited, Australia, by way of fees for technical services received pursuant to the agreement dated 27 November 2009 for providing services in or outside India in the Seabird (Phase II-A) project connected with the security of India shall not be included in computing the total income of the company under the Income-tax Act, 1961.

Inclusion of telecommunications network extends central sales tax rule 13 to goods held or transferred within a taxpayer's network.
The amendment inserts the words "in the telecommunications network of" into rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, clarifying that goods held or transferred within a taxpayer's telecommunications network are captured by the rule's existing language concerning goods for sale or transfer, and comes into force on publication in the Official Gazette.

Amendment to customs exemption notification expands authorised certifying officers and revises the notification's operative effective date.
The notification amends the principal customs exemption notification by substituting the certification phrase to read "duly certified by the Senior Manager or the Assistant Director", thus expanding authorised certifying officers, and by replacing the previously stated operative date in the Explanation with a later operative commencement date for the amended provision.

Corrigendum to customs notification corrects a unit designation, replacing a published kilowatt value to clarify exemption scope.
Corrigendum to Notification No. 21/2010-Customs (G.S.R. 134(E), dated 27 February 2010) amends the published text by replacing the unit designation "1000KW" with 1KW, limiting the change to a clerical correction of the Gazette entry without modifying other provisions of the notification.

Appointment of Value Added Tax Officers under statutory authority to assist the Commissioner in administering the VAT Act.
Pursuant to powers under the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi VAT Rules, 2005, the Lt. Governor appointed Sham Chand and Jai Bhagwan as Value Added Tax Officers, effective from their dates of assumption of charge, to assist the Commissioner of Value Added Tax in the administration of the Act.

Special Economic Zone expansion: inclusion of additional area at APIIC Industrial Park for alumina/aluminium sector notified.
The Central Government, invoking the second proviso to sub section (1) of Section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, notifies inclusion of an additional area into the sector specific SEZ for the alumina/aluminium sector at APIIC Industrial Park, Visakhapatnam. The notified inclusion comprises the survey numbers listed in the annexed table and increases the total notified extent of the SEZ to reflect the enlarged area, following the earlier letter of approval and previous partial notification.

Rectification of filing errors - Form 68 allows electronic corrections subject to prescribed fees and one-time Registrar approval.
Rule 20G permits rectification of apparent mistakes in electronically filed Form No.1, Form No.1A and Form No.44 by filing Form No.68 with the Registrar, accompanied by prescribed fees and requisite attachments. A complete Form No.68 must be submitted within the specified post-approval period and applies to filings approved before the rule's commencement. The Registrar will examine the application against record documents and notify corrections within the prescribed period, with rectification allowed only once per company, and requires verification, digital signature and professional certification where indicated.

Research institution approval ensures tax-deduction eligibility subject to audit, separate accounts and donation reporting requirements.
Approval for Petroleum Conservation Research Association as an other institution partly engaged in scientific research requires utilisation of sums for scientific research; research to be carried out by faculty or enrolled students; maintenance of separate books for research receipts and applications; audit of those books by a qualified accountant with the audit report furnished to tax authorities by the return due date; and a certified statement of donations and amounts applied to research to accompany the audit report.

Approval under Section 35(1)(ii) mandates research-use of funds plus strict audit and reporting compliance or approval withdrawal.
Approval under Section 35(1)(ii) for Public Health Foundation of India is conditional on use of receipts for scientific research, conducting research through faculty or enrolled students, maintaining separate books for research funds, securing an audit of those books by a defined accountant and furnishing the audit report by the income-tax return due date, together with an auditor-certified statement of donations and amounts applied to research; the Central Government may withdraw approval for specified failures to maintain accounts, furnish reports, or for cessation or non-genuine research activity.

Special Economic Zone inclusion: additional area added to aluminium export SEZ following statutory approval under the SEZ Act.
The Central Government, exercising powers under the SEZ Act and Rules and following grant of approval under Section 3, notifies inclusion of 35.086 hectares at Brundamal and Kurebaga Villages, Jharsuguda, into the sector-specific SEZ for manufacture and export of aluminium with an associated captive power plant, listing the specific survey numbers, khata and plot particulars to be incorporated for development and operation by the approved developer.

Deemed licensee status for SEZ developers makes them licensees under electricity law from zone notification.
The Central Government notifies that clause (b) of section 14 of the Electricity Act, 2003 applies to all Special Economic Zones notified under the SEZ Act, subject to a proviso that the Developer of a notified SEZ shall be deemed to be a licensee for the purposes of that clause with effect from the date of notification of the Special Economic Zone.

Scientific research expenditure approval requires company-funded research by own staff and strict audit and reporting compliance.
Approval is granted to M/s. Advinus Therapeutics Pvt. Ltd. as an approved company for scientific research expenditure, conditional on using sums solely for scientific research carried out by its own employees with its own assets, maintaining separate books for research receipts and expenditure, obtaining an accountant's audit of those books and filing the audit report and auditor-certified donation statement with the tax commissioner by the income-tax return due date, and annually furnishing details of research activities, publications, patents and forthcoming research programs with financial allocations.

SEZ exclusion for offsite ATMs and non OBU bank branches permitted subject to prior central bank permission.
Declaration that clause (u) of the Special Economic Zones Act does not apply to establishing offsite Automated Teller Machines in SEZs and to branches in SEZs by banks not licensed as offshore banking units, provided such establishments obtain prior authorization from the central banking authority under the applicable banking regulatory framework.

Prohibition exemption on non-basmati rice exports permitted through designated PSUs subject to procurement, certification, tender and verification conditions.
The amendment permits specified exports of non-basmati rice to identified neighbouring countries through designated agencies, subject to conditions: rice must meet a maximum brokens standard; exports must be carried out directly and only by designated PSUs with no associate exporters; MEA will ensure contracts are with designated buying agencies; PSUs must procure through competitive tenders under prescribed guidelines; suppliers must certify procurement and levy compliance; PSUs should procure at prices close to derived MSP to avoid domestic disruption; PSUs will supply at commercially negotiated prices and obtain landing certificates for end point verification. Other provisions remain unchanged.

E-payment scheme inclusion: IDBI Bank added for VAT payments; electronic challan accepted as proof and bank to follow IT Act.
An additional bank is included in the electronic payment scheme enabling dealers to pay VAT, penalties, interest and other dues via the bank's internet portal. Part 'C' of the challan, bearing a unique Challan Identification Number and printed upon successful online payment, is accepted as proof to be enclosed with the return; dealers must sign and stamp Part 'C' and obtain a signed, stamped Part 'D' from the bank. Deposits are credited after Reserve Bank confirmation and the bank must follow Information Technology Act security provisions.

Exemption for packaged software amended to substitute 'the buyer' with 'him', clarifying taxable service language.
The corrigendum substitutes "the buyer" with "him" in the Service Tax notification that exempts the service of providing packaged or canned software intended for single use and packed where the appropriate customs duty has been paid, leaving the exemption's eligibility criteria intact.

Power generation in SEZs: fiscal benefits for approved generation; distribution requires licence and tariffs follow the Electricity Act.
Guidelines regulate power generation, transmission and distribution in SEZs: developer/co developer plants in non processing areas receive fiscal benefits only for initial set up and need not meet NFE; units in processing areas (including captive or product generation and single stand alone plants) are entitled to full fiscal benefits under Section 26 and duty free inputs counted towards NFE. Distribution is a licensed activity under the Electricity Act, tariffs follow the Electricity Act and Rules, separate metering and quarterly reporting are required for processing to nonprocessing/DTA supplies, and distribution licences may be notified under Section 49 of the SEZ Act in consultation with the Ministry of Power.

Exemption of packaged software from additional customs duty requires importer declaration and service tax registration.
Exempts packaged software or canned software under Chapter 85 from the additional duty under section 3 of the Customs Tariff Act to the extent equivalent to duty on the portion of value representing consideration for transfer of the right to use such goods; importer must declare the consideration to the Deputy or Assistant Commissioner of Customs and be registered under section 69 of the Finance Act read with rule 4 of the Service Tax Rules. "Packaged software or canned software" means software for a variety of users intended for sale off the shelf.

Concessional customs duty for solar power project imports allowed subject to ministry certification and importer undertaking.
Exempts from customs duty in excess of 5% ad valorem specified tariff items of machinery, instruments, control and transmission equipment, auxiliary equipment (including testing and quality control equipment) and components when imported for the initial setting up of a solar power generation project or facility, subject to a Deputy Secretary-level certificate from the Ministry of New and Renewable Energy and an importer undertaking; misuse triggers liability to pay the differential duty.

Exemption from additional customs duty reduces specified imported goods to a nil standard rate under the notification.
Exempts specified imported goods from the portion of the additional duty of customs leviable under sub section (5) of section 3 of the Customs Tariff Act that exceeds the amount calculated at the prescribed standard rate. The Table prescribes a nil standard rate for listed categories including certain pre packaged retail goods, specified textile headings with exclusions, goods under 8517 12, goods under 9101 and 9102, and patent and proprietary medicines as subsequently inserted.