Safeguard duty administration: Appointment of Director General (Safeguards) to oversee implementation under customs tariff rules.
The Central Government, under sub rule (1) of Rule 3 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, appoints a named official as Director General (Safeguards) by Gazette notification, superseding an earlier government notification, to perform functions under those Rules.

Appointment of Director General (Specific Safeguard) establishes authority to administer transitional product-specific safeguard rules under customs tariff framework.
The Central Government appoints Sh. G.S. Sarna as Director General (Specific Safeguard) under sub rule (1) of Rule 3 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, to perform administrative functions relating to product specific transitional safeguard duties, and supersedes the prior notification concerning that appointment.

Duty free tariff preference inclusion: Republic of Yemen added to beneficiary LDC list under customs notification.
Amendment inserts the Republic of Yemen as a new entry in the Schedule to Notification No. 96/2008 Customs, thereby extending the Duty Free Tariff Preference scheme to Yemen under the authority conferred by the Customs Act, as effected by Notification No. 19/2013 Customs dated 2 April 2013.

Form T-2 submission requires online invoice and goods receipt details before goods enter Delhi; update vehicle number within 24 hours.
Dealers receiving goods from outside Delhi must submit invoice and Goods Receipt Note details online in the revised Form T-2 before the goods physically enter Delhi; phased implementation applies with larger dealers effective 01.04.2013. If vehicle number is unavailable, Form T-2 may be filed without it but the vehicle number must be updated online within 24 hours of receipt; goods lacking complete online Form T-2 information must not be disposed, sold or dispatched until the vehicle number is updated.

Exchange of tax information: competent authorities must share foreseeably relevant data to support tax administration and enforcement.
Notification under Section 90 gives effect to the Agreement between India and Gibraltar for exchange of information with respect to taxes from its entry into force. The Agreement requires competent authorities to provide assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including bank and financial records and legal and beneficial ownership information, subject to limits where information is not held within territorial jurisdiction or where disproportionate difficulties or legal privileges apply.

Delhi Value Added Tax amendment mandates quarterly tax periods, audit/reporting for high turnover dealers, and revised TDS/form requirements.
The amendments require declarations under section 95(3) and (3A) to be furnished in Form DVAT 52 within the time specified in section 95; set the tax period for all dealers as quarterly (subject to sub rule(2)); require dealers with annual gross turnover above one crore rupees to obtain an accountant's audit and submit a Commissioner notified report (with possible simplified report or exemption by order); mandate separate Delhi books and specific records for credit/debit notes (DVAT 30A/DVAT 31A); and prescribe TDS certificate Form DVAT 43 in quadruplicate with specified deposit and furnishing timelines and attachment of challan Form DVAT 20 to the TDS return.

Commencement of Amendment Act: Delhi Value Added Tax amendments come into force except specified sections.
The Lieutenant Governor, exercising the commencement provision, designates 1 April 2013 as the date on which the Delhi Value Added Tax (Amendment) Act, 2013 shall come into force, except for sections 12 and 13; the notification is issued for publication in the Delhi Gazette and circulated to specified government officials and departments.

VAT schedule amendments reclassify and add specified goods, including energy efficient lighting and certain food and stationery items.
Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise the First Schedule by substituting entries for various stationery items, common salt, footwear subject to an MRP marking requirement, kites and related implements, and by adding items such as refuse derived fuel, malba tiles and kerbstones, chillly spray for self defence, organic colours, and specified flours. The Third Schedule omits and alters specified entries, inserts Desi Ghee, and substitutes an entry to list energy efficient lighting products including BIS certified or BEE star rated compact fluorescent lamps, electronic chokes, and LED lights. The notification commences on a stated date to give the amendments effect.

Tax exemption under section 10(46) for Assam State AIDS Control Society covers specified grants subject to compliance conditions.
Notification under clause (46) of section 10 designates the Assam State AIDS Control Society as a notified body whose specified income comprising grants-in-aid from the Central Government and international development agencies received through the Government of India is exempt; the exemption applies for a defined retrospective and prospective period and is subject to conditions: no commercial activity, unchanged activities and income during the financial year, and prescribed return filing, with grants to be received and applied under prevailing rules.

Net tax payment and phased input tax credit restructured, with penalty relief for voluntary disclosure upon prompt payment.
The Amendment revises definitions and valuation for imported goods, mandates payment of a dealer's net tax within twenty-one days after each calendar month independent of return filing, restructures phased allowance of input tax credit with initial and subsequent year instalments, restricts composition scheme dealers from opting for standard taxation where composition is notified, and adjusts administrative provisions including audit expense responsibility, publicisation of cancelled registrations, expanded serving officers, modified time limits, altered TDS treatment for unregistered sub-contractors, and penalty reduction on voluntary disclosure plus prompt payment.

Tariff value fixation for specified imported commodities updated, substituting valuation tables and guiding customs assessment procedures.
The Central Board of Excise & Customs, under sub section (2) of section 14 of the Customs Act, 1962, substitutes TABLE 1 and TABLE 2 of Notification No. 36/2001 Customs (N.T.) with updated tariff values: TABLE 1 prescribing per metric tonne values for specified edible oils, brass scrap and poppy seeds; TABLE 2 prescribing US dollar values for gold and silver in forms where notified benefits are availed, thereby updating the valuation basis for customs assessment of those goods.

Jurisdiction allocation under tax law permits delegation of income tax powers to subordinate officers for assigned cases.
The notification designates the Commissioner of Income tax (Central), Bhopal, to exercise statutory powers over all cases assigned under the relevant tax provision and authorises a delegation chain whereby the Commissioner may issue written orders empowering Additional or Joint Commissioners to exercise those powers, and those Additional or Joint Commissioners may further issue written orders empowering Assessing Officers subordinate to them to exercise and perform the delegated powers for the same classes of cases and incomes.

Jurisdictional amendment under Section 120 updates designation and subordinate authorities for investigation functions via government notification.
Amendment under Section 120 substitutes the Schedule I entry at serial number 13 to designate the income-tax investigating office, specify its headquarters, and identify the subordinate authorities responsible for investigation and central tax functions, thereby updating the official mapping of authority designations and jurisdictions. The change is effected by government notification and operates from the stated commencement.

Control of income-tax authorities: Commissioner rendered subordinate to Director General, changing supervisory reporting and administrative command.
The Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Bhopal shall be subordinate to the Director General of Income-tax (Investigation), Bhopal, altering supervisory reporting and administrative command by formally designating the Commissioner as a notified subordinate officer, with the notification specifying an operative commencement date.

Special Economic Zone expansion notified, adding land to an IT/ITES SEZ under SEZ Act and Rules.
The Central Government, under the second proviso to sub section (1) of Section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, hereby notifies inclusion of a specified parcel in Gurgaon as part of the sector specific Special Economic Zone for information technology and IT enabled services proposed by M/s. Dr. Fresh Health Care Private Limited, thereby adjusting the total area of the SEZ and recording the survey identifier and area in the notification table.

Special Economic Zone area inclusion adds notified land to the IT/ITES SEZ under the SEZ Act and Rules.
Notifies inclusion of a specified additional land parcel into the existing Special Economic Zone for information technology and IT enabled services, pursuant to a proposal under section 3 of the Special Economic Zones Act, 2005, and by exercise of powers under the second proviso to sub section (1) of Section 4 read with rule 8 of the Special Economic Zone Rules, 2006, thereby updating the notified territorial extent of the SEZ.

Takeover amendment clarifies buy-back and preferential issue triggers for open offer obligations and disclosure requirements.
Amendments clarify open offer triggers and acquisition mechanisms: buy-backs refer to buy-backs by the target company and measure voting-rights at buy-back closure; board-authorised preferential issues are recognised as a mode triggering obligations; combined acquisitions require a public announcement at the first acquisition with disclosure of planned subsequent acquisitions; acquisitions via preferential issue or exchange settlement are permitted subject to escrow and suspension of voting rights; an open offer triggered by a proposed preferential issue cannot be withdrawn if the issue fails; disclosure obligations for five percent holders are revised to capture changes exceeding two percent.

Controlled substances regulation: registration, recordkeeping, sealed transport, and import/export NOC requirements for specified chemicals.
The Order classifies specified chemicals into Schedules A, B and C and requires registration (Form A) from the Zonal Director for persons dealing with Schedule A substances, mandatory daily registers (Form C/D), quarterly returns (Form E/F), immediate reporting of loss, retention of records and consignment documents for five years, sealed transport with consignment Notes (Form G), supervised destruction (Form I), and export/import only by No Objection Certificate from the Narcotics Commissioner via Form J/Form K with post shipment documentation.

Controlled substance designation for listed precursor chemicals expands regulatory control to curb their use in illicit drug manufacture.
Declaration under clause (viid) of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985, designating specified chemicals and preparations as controlled substances because of their potential use in producing narcotic drugs and psychotropic substances and to implement the 1988 UN Convention. A Table lists fourteen substances and categories including alkaloids, precursor ketones, aromatic intermediates, oxidising agents and preparations of ephedrine and pseudoephedrine, thereby subjecting those listed items to the statutory controlled-substance regime.

Anti dumping duty on flat base steel wheels imposed to counter continued dumped imports and protect domestic industry.
The Central Government, relying on the designated authority's finding of continued dumping, price undercutting, and injury, imposes definitive anti dumping duties on Flat Base Steel Wheels from the People's Republic of China at differentiated rates by producer, exporter and trade route, bases landed value on assessable value under the Customs Act (excluding certain duties), mandates payment in Indian currency, and maintains the measures for a specified fixed duration unless revoked earlier.