Tax exemption for specified income: Tamilnadu Construction Workers Welfare Board exempted for contributions, fees and interest subject to conditions.
Notification under section 10(46) exempts specified receipts of the Tamilnadu Construction Workers Welfare Board - contributions to a workers' welfare Fund, fee collections, and interest on those amounts - subject to conditions that the Board shall not undertake commercial activity, that activities and the nature of specified income remain unchanged across financial years, and that the Board files income tax returns in accordance with the applicable return filing provision. The notification is given deemed retrospective application for a defined multi year period and includes a certification that no person is adversely affected by retrospective effect.

Exchange rate amendment for Norwegian kroner updates import and export conversion rates for customs valuation and compliance.
Amendment to Notification No.34/2022 substitutes serial No.10 in Schedule-I to set the Exchange Rate for one unit of Norwegian Kroner at 8.35 rupees for imported goods and 8.05 rupees for exported goods, effective from 29th April, 2022, under statutory powers of the Customs Act.

Anti-dumping duty on DCC imports from China PR is imposed for five years under specified tariff classifications.
Anti-dumping duty is imposed on imports of N, N'-Dicyclohexyl Carbodiimide (DCC), also known as Dicyclohexylcarbodiimide or 1,3-Dicyclohexylcarbodiimide, falling under specified tariff items, when originating in or exported from China PR and imported into India. The notification applies different duty rates based on origin, export country, and producer, and the duty is levied for five years from publication unless revoked, superseded, or amended earlier.

Countervailing duty imposed on imported copper tubes and pipes from Malaysia, Thailand and Vietnam to offset subsidies.
Countervailing duty is imposed on specified tariff items of Copper Tubes and Pipes from Malaysia, Thailand and Vietnam after findings of subsidized exports causing material injury. The notification prescribes producer specific and residual duty rates by country of origin and export, excludes internally grooved tubes, and makes duties payable in Indian currency for five years. Exchange rates follow Customs Act notifications and CIF value means the assessable value determined under the Customs Act.

Effective date of ICDR amendments phased by issue size; smaller public offers effective from April, larger offers from July.
Certain amendments to the Issue of Capital and Disclosure Requirements Regulations, 2018 are commenced by notification and come into force on publication in the Official Gazette. Specific amendments to sub regulation (3A) of regulation 32, regulation 49, regulation 129, regulation 145, parts of Schedule XIII Part A and Schedule XIV are subject to a phased commencement: they apply to public issues below the specified size threshold opening on or after April 1, 2022, with effect from April 1, 2022, and to public issues at or above the threshold opening on or after April 1, 2022, with effect from July 1, 2022.

Exemption for RBI security charges: amendment excludes charges by banking companies in favour of the Reserve Bank when created for statutory lending.
The amendment inserts a provision excluding from the Companies (Registration of Charges) Rules any charge created or modified by a banking company in favour of the Reserve Bank of India when the charge arises from a loan or advance made under the Reserve Bank of India Act; the Rules are titled and commence on publication in the Official Gazette.

Notification of specified countries under Section 47 Explanation clarifies which jurisdictions apply to disposal-related tax provisions.
Notification under the Explanation to clauses (viiac) and (viiad) of Section 47 of the Income-tax Act designates the enumerated countries and specified territories listed in the Table for the purposes of those clauses. The instrument makes the listed jurisdictions applicable for the statutory disposal-related provisions and declares the notification effective from its publication in the Official Gazette.

Commencement of amendments: sections 4 and 5 of the GST Amendment Act deemed in force from the appointed date.
The Governor, exercising powers under section 1 of the Punjab Goods and Service Tax (Amendment) Act, 2021 and other enabling powers, appointed the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall be deemed to have come into force, thereby giving retrospective effect to those amendment provisions.

Commencement of GST amendment provision declared retrospective, appointed under statutory commencement powers by executive notification.
section 6 of the Punjab Goods and Service Tax (Amendment) Act, 2021 is appointed to be brought into force by executive notification; the Governor, exercising powers under sub section (2) of section 1 of the Amendment Act and other enabling provisions, designates a specific past date as the operative commencement date, effectuating statutory commencement through delegated executive authority.

Registration exemption for handicraft inter state suppliers where turnover and central notification conditions are met, with PAN and e way bill duties.
Exemption from registration for specified categories of casual taxable persons making inter State supplies of handicraft and artisan products produced predominantly by hand, subject to availing the benefit of the referenced central notification and the aggregate turnover threshold that triggers mandatory registration; covered products are listed with HSN groupings. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by the rules; the notification supersedes an earlier state notification and is effective from the operative date of the central notification.

Extension of GST notification deadlines: substituted deadlines extended and the amendment given retrospective effect to earlier notification.
Amendment under section 168A of the Punjab Goods and Services Tax Act, 2017 substitutes two specified deadline date expressions in the first paragraph, clause (i), of an earlier government notification with later date expressions, thereby altering those temporal limits. The notification further declares that the amended notification is deemed to have come into force with effect from an earlier date in June 2020, giving the amended provisions retrospective commencement for implementation under the Punjab GST framework.

Commencement of Punjab GST Amendment: specified amendment provisions deemed in force retroactively from the appointed commencement date.
Notification under section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2021 appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Act shall be deemed to have come into force, issued by the Department of Excise and Taxation.

Notification amendment under Punjab GST: inserts subsection reference, giving the earlier notification retrospective effect.
Amendment inserts the words, brackets, figure and letter "subsection (6A) or" into the first paragraph of the earlier Punjab GST notification, thereby modifying the provision treated as notified; the amendment is declared to have come into force with effect from 24th September 2021.

Late fee waiver for GSTR-4 returns: excess late fees waived for filings with nil state tax or limited for others.
Amendment waives specified portions of the late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 for 2021-22 onwards: where state tax payable is nil, amounts up to a modest threshold are waived; for other registered persons a higher threshold of late fee is waived. The amendment is made effective retrospectively from 1st June 2021.

Interest for delayed GST payment revised to tiered timelines and rates for taxpayers based on turnover, effective retrospectively.
Amendment substitutes the triggering phrase to "liable to pay tax but fail to do so", changes the Table heading from "Tax period" to "Month/Quarter", and replaces serials 4-7 with a tiered interest schedule allocating initial nil or reduced interest windows followed by higher rates for successive delayed periods applicable to specified months and the quarter ending March, 2021; the amendment is effective from 18th May, 2021.

Late fee waiver for delayed GSTR-3B filing grants limited grace periods for specified taxpayer classes and tax periods.
Targeted waiver of the late fee for failure to furnish FORM GSTR-3B is prescribed for specified classes of registered persons, tax periods and limited grace windows; the Table sets distinct waiver periods by class and period, and the amendment is effective retrospectively from a specified date in April 2021.

Tariff classification correction clarifies a statutory commodity code in the Finance Act publication.
A corrigendum to the Finance Act, 2022 directs that in the Gazette publication at the specified page and line the entry "6207 29 20" be read as "6208 29 20," correcting the statutory text to clarify the intended tariff classification.

Inland container depot designation: Balli authorised for unloading imported goods and loading export goods in Goa.
The Central Board of Indirect Taxes and Customs amends Notification No. 12/97-Customs (N.T.) by inserting Balli in the Table for the State of Goa as an inland container depot entry expressly permitting the unloading of imported goods and the loading of export goods, thereby expanding authorised inland container depot locations under the notification.

Custody of silver instruments extended under custodian regulations, with prior Board approval required for providing custodial services to mutual funds.
The amendments extend custody definitions and obligations in the Custodian Regulations, 1996 to include "silver or silver related instruments" alongside gold instruments across regulation 2, regulation 6(1)(ba), regulation 8 and regulation 15. A new sub regulation in regulation 8 requires custodians registered at commencement to obtain prior Board approval before providing custodial services for silver or silver related instruments held by a mutual fund, and textual insertions ensure consistent custody references for silver in provisos and clauses addressing assets and exchange traded fund schemes.

Transmission of securities: new documentary regime for nominee and legal heir claims, with indemnity and threshold safeguards.
Amendment adds transmission to transfer provisions and prescribes documentary requirements for transmission: for single name with nomination, a signed transmission request by the nominee, death certificate (original or attested copy) and nominee's PAN; for single name without nomination, notarized affidavit by legal heirs or applicable succession documents, signed transmission request, death certificate, claimants' PAN, attested succession instrument or equivalent with accompanying notarized indemnity bond and, where applicable, No Objection from non claimants; alternative no objection/family settlement plus indemnity bond allowed for lower value cases; listed entity may raise the value threshold.