Central Excise notification amendment: substitution of listed beneficiary name altering entitlement to a specified exemption.
The Government, invoking its executive amendment power, substitutes the name of the beneficiary in List 11, item No. 75 of the principal Central Excise notification, replacing the previously listed entity with RattanIndia Power Limited, effecting a targeted transfer of the exemption entry while leaving other provisions unchanged.

Anti-dumping duty extension for phenol maintained following a statutory review and recommendation, preserving the existing measure temporarily.
The Central Government, acting under the Customs Tariff Act and the anti-dumping rules, amends the principal notification to insert a paragraph preserving the anti-dumping duty on phenol originating in or exported from specified countries in force up to and inclusive of the extended date, unless earlier revoked, thereby continuing the existing measure on the recommendation of the designated authority following a statutory review.

Designation of Registrar as a person carrying on designated business or profession under PMLA creates reporting and compliance obligations.
Notification declares a Registrar or Sub Registrar appointed under the Registration Act as a person carrying on designated business or profession under the Prevention of Money laundering Act, invoking the central government's power under sub clause (ii) of clause (sa) of section 2(1) to bring such officers within the Act's compliance and reporting framework.

Approved organization status for research requires separate accounts, audited reports and certified donation statements, with approval withdrawable for non-compliance.
The Institute of Chemical Technology, Mumbai is approved as an approved organization for research under the Income-tax Act from the assessment year 2014-2015, subject to conditions: use of sums for scientific research; research by faculty or enrolled students; maintenance of separate books of accounts for research receipts and expenditures, audited by a qualified accountant with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research to accompany the audit report.

Customs tariff amendment updates schedule entries for two tariff items, omitting ancillary columns and substituting principal duty entries.
Amendment to the Customs schedule revises entries for Tariff items 281701 and 281702 in CHAPTER 28 by omitting specified ancillary column entries and substituting the entries in the principal rate columns with a uniform substituted rate, under powers conferred by the Customs Act, the Central Excise Act and the Finance Act read with the Drawback Rules.

Amendment of customs notification removes multiple listed table entries, altering the scope of the original Gazette schedule.
Amendment exercises the Central Government's power under section 75(1A) of the Customs Act, 1962 to modify Notification No.44/91-Customs (N.T.) by omitting numerous specified serial entries in the Table of the principal notification, thereby removing those items or provisions from the scope of the original Gazette notification.

Exchange Rate Determination sets conversion rates for specified foreign currencies for import and export customs valuation.
Notification determines rupee conversion rates for specified foreign currencies effective 17 April 2015 for customs purposes, prescribing separate rates for imported goods and export goods in Schedule I (per one unit) and Schedule II (per one hundred units), and superseding the prior exchange rate notification while noting later substitutions to particular schedule entries.

Anti-dumping duty on acetone imports enforces producer-specific and residual rates to address dumped imports and injury.
Imposition of anti-dumping duty on acetone imports from Chinese Taipei and Saudi Arabia following findings of dumped exports, material injury and causation; definitive duties are prescribed in a table by tariff item, origin/export, named producers/exporters and residual categories with specified US dollar per metric ton rates; duties are payable in Indian currency, effective for five years from publication unless earlier altered, and conversion to Indian currency is governed by the notified customs exchange rate with the relevant date being the bill-of-entry presentation.

Electronic filing requirement: Amended rules mandate electronic submission and verification for individuals with foreign accounts, companies, and specified entities.
Amendments to Income tax Rules, 1962 (effective 1 April 2015) revise rule 12 to expand triggers for electronic filing, inserting references to an additional sub section and substituting sub rule (3) with a table that prescribes mandatory electronic filing and permitted verification methods for individuals, HUFs, companies and other specified filers, including definitions for electronic verification code and updates to office titles and date references.

Approval under section 35 grants research-focused tax recognition subject to exclusive utilisation, audit reporting, certified donation statements and withdrawal for noncompliance.
Approval is granted to Indian Institute of Technology Samantapuri Bhubaneswar as an institution engaged in scientific research, subject to using received sums only for research, conducting research through faculty or enrolled students, maintaining separate books of account, obtaining an audit by a qualified accountant and furnishing the audit report and a certified statement of donations and research expenditures to the tax authority by the due date for filing the income-tax return.

Tariff value fixation updates: substituted tariff-value tables impose commodity-specific declared values for import valuation.
Substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) by prescribing updated tariff values under section 14(2) of the Customs Act, 1962 for specified commodities - including palm oil and palmolein categories, crude soybean oil, brass scrap, poppy seeds, areca nuts, and gold and silver consignments when specified notification benefits are availed - to govern commodity-specific declared values for customs valuation and non-tariff regulatory application.

Person carrying on designated business or profession: insurance brokers licensed under IRDA regulations are deemed included under PMLA.
Entities licensed to perform the functions specified in regulation 3, regulation 4 or regulation 5 of the Insurance Broker Regulations are deemed to be a person carrying on designated business or profession for the purposes of the Prevention of Money-Laundering Act, bringing them within the Act's regulatory and compliance ambit.

Proof of address verification expanded to include specified utility bills and government-issued documents for simplified customer due diligence.
Amendment deems certain documents to be officially valid document for the limited purpose of proof of address where simplified verification measures are applied and a prospective customer cannot produce conventional proof of address; acceptable documents listed include utility bills, property or municipal tax receipts, bank or post office account statements, pension payment orders with address, employer allotment letters or leave and licence agreements for official accommodation, and documents issued by foreign government departments or foreign embassies or missions in India.

Commencement of Constitutional Amendment: government appoints the Act's coming into force under the enabling subsection.
Under the enabling provision of the Constitution (Ninety-ninth Amendment) Act, 2014, the Central Government, by notification of the Ministry of Law and Justice, appoints the specified date as the day on which the said Act shall come into force, thereby bringing the Amendment into operational effect pursuant to the Act's commencement clause.

Special Economic Zone area amendment: specified parcel additions and de-notifications adjust the SEZ's total land area accordingly.
The Central Government, invoking powers under the Special Economic Zones Act and Rules, notifies addition of specified survey parcels totalling 0.201 hectares and de-notification of parcels totalling 1.522 hectares to the sector specific Special Economic Zone for engineering and related industries in Tehsil Sanganer, District Jaipur, and records the revised total SEZ area as 233.368 hectares, listing the affected villages and individual survey numbers with parcel areas.

Exemption limits increased for specified allowances; amendment to Income tax Rules effective from April 1, 2015.
Notification under section 295 read with clause (14) of section 10 amends Rule 2BB(2) of the Income tax Rules, 1962 by substituting revised exempt amounts in the Table: the column (4) entry for serial number 10 is replaced and the column (4) entry for serial number 11 is replaced; the Income tax (6th Amendment) Rules, 2015 take effect from the first day of April, 2015.

Anti-dumping duty extension on recordable DVDs continued for a further fixed period under Customs Tariff Act provisions.
The Central Government amends the existing notification to continue the anti-dumping duty on Recordable Digital Versatile Disc originating in or exported from Thailand and Vietnam by omitting certain table entries, inserting a provision that the notification remain in force up to and inclusive of a specified further date, and substituting the Explanation to define Digital Versatile Disc Recordable to include DVD-R and DVD+R but exclude DVD-RW and DVD+RW; the notification is effective from the day after issuance.

Anti-dumping duty on electrical insulators from China set with producer-specific rates and five-year levy, payment and conversion rules.
Imposition of definitive anti-dumping duty on electrical insulators of glass or ceramics/porcelain originating in or exported from the People's Republic of China for five years, with producer- and exporter-specific duty rates per metric tonne stated in United States dollars, a default residual rate for unlisted combinations and non-Chinese trade, specified tariff sub-headings, enumerated exclusions, payment in Indian currency, and application of Government-specified exchange rates using the bill of entry date for conversion.

De-reservation of small scale industry items removes specific products from exclusive reservation, effective on publication in the Official Gazette.
The Central Government amends the existing reservation notification under the Industries (Development and Regulation) Act by omitting specified serial entries from Schedule III - List of Items Reserved for Exclusive Manufacture in Small Scale Sector, thereby removing those items from the reserved list; the amendment takes effect upon publication in the Official Gazette and follows Advisory Committee recommendations.

SEZ area amendment adds additional land to sector-specific IT/ITES zone, updating notified area and survey particulars.
Central Government, exercising statutory powers under the SEZ framework and procedural SEZ Rules, notifies inclusion of an additional 0.12 hectares (Survey No. 12/1(P), Mylsandra) into the Sector Specific SEZ for Information Technology/ITES at Global Village, Bangalore, increasing the total notified SEZ area to 26.993 hectares.