Corporate governance reforms strengthen disclosures, secretarial audit eligibility, compliance officer designation and promoter reclassification procedures.
Amendments revise definitions and strengthen corporate governance, disclosure and compliance requirements for listed entities: they add SR equity shares, expand "securities laws", mandate Peer Reviewed Secretarial Audits with term limits and signing requirements, require designated whole-time Compliance Officers as Key Managerial Personnel, impose timelines for filling vacancies and shareholder approval for board appointments, enhance digital disclosures (audio/video/transcripts of calls, XBRL filings, web-link annual reports), allow limited audit committee ratification of non-material related party transactions, and prescribe procedures and timelines for promoter reclassification including exceptions for insolvency resolution plans.

Aadhaar authentication permission allows specified reporting entities to perform authentication for anti money laundering compliance.
Notification permits four specified reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, 2002, on being satisfied they will comply with the privacy and security standards of the Aadhaar Act and after consultation with the Unique Identification Authority of India and the Reserve Bank of India.

Income exemption for Central Silk Board: specified receipts exempt subject to non commerciality, prescribed return filing, and unchanged activities.
Notification under clause (46) of section 10 notifies Central Silk Board, Bengaluru, as eligible for exemption for specified receipts: grants/funds from government or statutory bodies; compensation on sale or disposal of movable and immovable property; royalty and income from patented technologies and intellectual property; penalties and levies under statutes; fees/charges for services rendered under the Central Silk Board Act and Rules; and interest on bank deposits. Exemption is subject to non engagement in commercial activity, unchanged activities and income nature during the financial year, and filing the return required under clause (g) of sub section (4C) of section 139.

AI-based tax revenue intelligence system seeks integrated analytics, anomaly detection, and risk monitoring to improve compliance.
Expression of interest is invited for procurement of an AI-based Tax Revenue Intelligence System for the State Tax Department, Uttarakhand, to improve GST administration, reduce revenue leakage, detect evasion, and support risk-based monitoring through integrated data analytics. The proposed system must provide anomaly detection, predictive analytics, real-time dashboards, customised reports, taxpayer profiling, alert generation, and integration with multiple departmental, external, and OSINT data sources. Interested organisations must submit capability details by 27 December 2024 before 5 p.m. The EOI is stated to be for information gathering only and not a binding procurement commitment.

ESG Debt Securities framework expanded; issuance and listing now subject to Board-specified conditions and enhanced trustee disclosure.
The amendment establishes a defined ESG Debt Securities category and requires that issuers seeking to issue and list such securities comply with conditions to be specified by the Board. It omits regulation 26 and revises Schedule I to mandate disclosure of the debenture trustee's name, consent statement and the agreement executed with the issuer, made accessible via web-link or static QR code; a consenting letter may be disclosed for general information documents or shelf prospectuses, but key information documents and tranche prospectuses must include the agreement.

Correction to customs notification: renumbering of the entry 'Dhanakya' from clause (vi) to clause (x) in the Gazette.
Corrigendum to Notification No. 83/2024 Customs (N.T.) directs that in the published notification the words, letters and bracket "(vi) Dhanakya" be read as "(x) Dhanakya", effecting an editorial renumbering of that entry in the Gazette text.

Entry tax procedural restoration enables completion of pending proceedings and prescribes registration, returns and assessment rules.
Order issued under the third proviso to sub section (2) of section 174, HGST Act, 2017, retrospectively effective from the commencement of the 2008 Act, to complete pending proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2008. It prescribes registration and amendment procedures, security modalities, return and record keeping obligations, assessment and demand processes (including best judgment assessment and demand notices), refund and refund adjustment procedures, instalment payment mechanics for arrears, allowable deductions from turnover with documentary proof, and applies relevant provisions of the Haryana VAT Act, 2003 mutatis mutandis; appended forms ET 1 to ET 7 and ET 6 challan.

Amendment to notification updates the referenced file number under section 10(23FE), effective on Gazette publication.
The Central Government amends Notification No. 44/2020 by substituting in its opening paragraph "F. No. 13/3/2017-INF dated 13th August 2018" with "F. No. 13/1/2017-INF dated 11th October, 2022" under the powers conferred by item (b) and sub-clause (iii) of clause (23FE) of section 10 of the Income-tax Act, 1961; the amendment is effective from its publication in the Official Gazette.

Extension of GSTR-3B filing deadline granted for affected registered persons as a locality-based compliance relief measure.
Extension of the due date for furnishing FORM GSTR-3B is granted for registered persons whose principal place of business is in the district of Murshidabad. The Commissioner, exercising powers under the West Bengal Goods and Services Tax Act and on Council recommendation, has postponed the filing deadline for returns required under the applicable return-furnishing rules, with the notification taking effect from 20th November 2024.

GST amendment introduces a separate tax determination regime, revised credit rules, and limited waiver provisions for earlier demands.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting section 74A for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards, with notice, limitation, penalty, voluntary payment, and adjudication rules. It also confines sections 73 and 74 to periods up to financial year 2023-24, introduces waiver of interest and penalty for specified section 73 demands for earlier tax periods, expands return and recovery references to section 74A, and modifies input tax credit, refund, appeal, anti-profiteering, and Schedule III treatment for specified insurance transactions.

Extension of GSTR-3B filing deadline: deadline extended for registrants in Murshidabad under section 39 to December 11.
The Commissioner, under section 39(6) of the Central Goods and Services Tax Act, 2017, extends the due date for furnishing FORM GSTR-3B for October 2024 until the eleventh day of December 2024 for registered persons whose principal place of business is in the district of Murshidabad, West Bengal, required to file under section 39(1) read with rule 61(1)(i). The notification is dated 10th December 2024 and is deemed effective from 20th November 2024.

Special Courts designation under income tax law centralises trial jurisdiction for undisclosed foreign income offences.
Designation of Special Courts is made under subsection (1) of section 280A of the Income-tax Act and section 84 of the Black Money Act for specified areas in Tamil Nadu. The Central Government, in consultation with the High Court, supersedes the prior notification and lists particular magistrate and judicial magistrate courts as the designated fora, assigning territorial jurisdiction by district for the purposes of hearing offences and proceedings under those statutes.

Sunset of price-reduction examinations: authority will cease accepting requests to review ITC or rate pass-through claims.
The Governor, acting on Council recommendation, designates a date after which the Authority will not accept requests to examine whether input tax credits availed or tax rate reductions have resulted in a commensurate reduction in the prices of goods or services; the notification is deemed to have come into force from an earlier specified commencement date, altering the temporal scope of the Authority's jurisdiction.

Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification.
Corrigendum to notification No. 27/GST-2 substitutes the words "any immovable property" for "any property" in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.

Extension of GSTR-3B due date granted for Maharashtra registered persons to a later filing deadline.
The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the Maharashtra Goods and Services Tax Act, has extended the due date for furnishing FORM GSTR-3B for October 2024 for registered persons with principal place of business in Maharashtra who are required to file returns under the relevant GST filing provisions, thereby providing an extended filing deadline for submission of the monthly return.

Special Public Prosecutor appointments under PMLA enable designated counsel to prosecute coal block cases before Special Courts nationwide.
The Central Government appoints Shri Maninder Singh and Shri Rajesh Batra as Special Public Prosecutors under the Prevention of Money Laundering Act to conduct coal block prosecutions on behalf of the Directorate of Enforcement before the Special Courts constituted under the Act throughout India.

Appointment of Special Public Prosecutors for PMLA cases nationwide to conduct all prosecutions under the statute.
The Central Government appoints specified Deputy Legal Advisors and Assistant Legal Advisors as Special Public Prosecutors under the Prevention of Money laundering Act, 2002 to conduct all cases on behalf of the enforcement agency before Special Courts throughout India, listing eleven named appointees. The notification invokes section 46(1) proviso of PMLA read with clause (u) of section 2 and section 24(8) CrPC and supersedes the prior S.O. 688(E) dated 6 March 2014 except for prior acts or omissions.

Special Public Prosecutors appointed under Prevention of Money-laundering Act to prosecute on behalf of the enforcement directorate across prescribed jurisdictions.
Central Government appoints Special Public Prosecutors under the proviso to sub-section (1) of section 46 of the Prevention of Money-laundering Act, 2002 to prosecute on behalf of the Directorate of Enforcement before Special Courts. The notification lists individual advocates with the territorial jurisdiction (State/UT or zones/sub-zones) within which they may act and specifies the tenure expiry date for each appointment, thereby delegating prosecutorial responsibility for PMLA cases to the named counsel for the stated durations.

Biometric Aadhaar authentication enabled at notified GST facilitation centres for registration document verification and photo capture.
Notification designates specified GST Suvidha Kendras as Facilitation Centres authorised to perform biometric based Aadhaar authentication, take applicants' photographs and verify original documents uploaded with registration applications, mapping each facilitation centre and its address to a defined jurisdiction under the proviso to sub rule (4A) of rule 8 of the Haryana GST Rules, 2017; the centres' functions are limited to in person authentication and verification for registration purposes.

Tax collection at source rate reduced to 0.25 per cent under the Uttarakhand GST notification amendment.
The Uttarakhand Goods and Services Tax notification is amended to substitute "half per cent" with "0.25 per cent" in the existing tax collection at source notification. The amendment is issued under the State Government's power under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is deemed to come into force from 10 July 2024.