Right to recall or redeem: issuers may offer call or put rights on debt securities with prescribed disclosure and procedures.
Introduces a statutory right to recall (call) or redeem (put) debt securities prior to maturity, subject to offer-document disclosure of exercisability date, minimum exercise period, redemption amount, allowance for full or partial exercise with issuer partial exercises done proportionately, a minimum two-year lock-in, at least twenty one days' notice to holders and stock exchange notification and advertisement, payment of redemption proceeds and interest within fifteen days of the exercise window close with specified interest for delay, and a post-exercise report to the stock exchange; retail investor defined by face value threshold.

Warrant conversion terms require upfront price determination and minimum upfront payment, with forfeiture for non exercise.
Regulation 4(3) is amended to increase a numeric threshold from "twelve" to "eighteen", to require that the price or conversion formula of warrants be determined upfront with at least twenty-five percent of the consideration received upfront, and to provide that consideration for any warrant not exercised shall be forfeited; regulation 54(7) is amended to add that the part payment on application shall not be less than twenty-five percent of the issue price.

Appointment of Registrars of Companies as adjudicating officers with territorial jurisdiction and appeal route.
The Central Government appoints specified Registrars of Companies (including several Registrar-cum-Official Liquidator posts) as adjudicating officers under section 454 of the Companies Act, 2013, assigning each office clear territorial jurisdiction for adjudication of penalties; appeals against their orders lie to the Regional Director having jurisdiction and are to be disposed of in accordance with the Ministry's prior notifications, and the notification takes effect immediately while noting later administrative substitutions and a subsequent superseding notification.

Tax exemption for state social security board income notified subject to non-commerciality and specified filing conditions.
The Central Government notifies that the West Bengal Transport Workers' Social Security Scheme is exempt under clause (46) of section 10 of the Income tax Act in respect of government grants; cess under the West Bengal Motor Transport Workers' Welfare Cess Act and rules; registration and renewal fees from beneficiaries; and interest on fixed deposits, for financial years 2014 15 to 2018 19, subject to no commercial activity, unchanged activities and income nature, and filing returns as required by clause (c) of section 139(4C).

Tax exemption for welfare board incomes limited to specified receipts and compliance conditions under notification.
Notification recognizes the Chhattisgarh Building and Other Construction Workers' Welfare Board and notifies as exempt specified income consisting of workers welfare cess, interest income and registration fee, for the stated financial years, subject to conditions.

Tax exemption for central grants: Maharashtra State AIDS Control Society's grants exempted subject to non commercial and return filing conditions.
The Central Government notifies an Income-tax exemption for the Maharashtra State AIDS Control Society in respect of specified income comprising grants-in-aid received from the Central Government, covering specified past and future financial years. The exemption is subject to conditions: no engagement in commercial activity; continuity in activities and character of specified income; and filing of income return as prescribed, with grants to be received and applied under prevailing rules.

Tax exemption for regulatory commission: specified income exempted subject to non-commercial and filing conditions.
Central Government notifies Bihar Electricity Regulatory Commission that specified income - Government grants, licence fees from electricity licensees, application processing fees, and interest on such grants and fees - is recognised for the purposes of clause (46) of section 10 of the Income tax Act; notification applies for the stated financial years and is conditional on the Commission not engaging in commercial activity, maintaining unchanged activities and income character, and filing returns as required under clause (e) of sub section (4C) of section 139.

Tax exemption under section 10(46) for specified incomes of Joint Electricity Regulatory Commission, subject to non commercial and filing conditions.
Notification under section 10(46) exempts specified incomes of the Joint Electricity Regulatory Commission for the State of Goa and Union territories-petition fees, licence fees and interest from bank deposits-for the financial years 2011-12 to 2015-16, subject to conditions that the Commission does not engage in commercial activity, that its activities and the nature of the specified income remain unchanged during those years, and that it files a return of income as required by clause (g) of sub section (4C) of section 139.

Tax exemption for Kerala Toddy Workers' Welfare Fund Board affirmed, subject to non-commercial activity and prescribed filing requirements.
Central Government notifies the Kerala Toddy Workers' Welfare Fund Board as eligible for tax exemption in respect of specified income consisting of sums under the Kerala Toddy Workers' Welfare Fund Act, members' contributions, and interest from bank deposits, applicable for a defined set of financial years and subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income character, and file returns as prescribed under the Act.

Tax treaty succession: India-Czechoslovakia agreement remains applicable to residents of the Slovak Republic under Indian tax law.
The Central Board of Direct Taxes clarifies that, for the purposes of Section 90 of the Income-tax Act, the agreement between India and the Czechoslovak Socialist Republic for the avoidance of double taxation and prevention of fiscal evasion continues to be applicable to residents of the Slovak Republic as a successor State under rules of state succession.

Authority for Advance Rulings benches established at NCR and Mumbai, expanding advance-ruling capacity under Income Tax statutes.
Notification establishes two additional benches of the Authority for Advance Rulings (Income Tax), one at the National Capital Region and one at Mumbai, under powers conferred by the Income Tax Act and Finance Acts; the benches take effect from the date of publication in the Gazette and expand the Authority's administrative capacity to process advance ruling applications.

Electronic voting must be provided with secure remote and in meeting systems, prescribed notice and independent scrutiny.
Companies with listed equity (subject to SEBI chapter exceptions) or with at least one thousand members must provide voting by electronic means, including remote e voting, using a certified secured system. Notices must state availability of electronic voting and voting procedures, public advertisement must publish remote e voting details and cut off date, remote voting must remain open at least three days and close before the meeting, and once cast votes cannot be changed. Independent scrutinisers must oversee vote counting, produce a consolidated report within three days, and results must be published on company and agency websites and, where applicable, sent to stock exchanges.

Exchange Rate Determination: Revised foreign currency conversion rates govern import and export valuation under Customs Act.
Determination prescribes distinct rates of exchange for specified foreign currencies for import and export valuation under the Customs Act, effective 20th March, 2015, superseding the earlier notification; SCHEDULE-I sets one-unit currency equivalences and SCHEDULE-II sets rates per 100 units, with an administrative substitution for the Norwegian Kroner entry.

Appointment of Part Time Member: Ms Anjuly Chib Duggal named to SEBI under SEBI Act, effective immediately.
Ms. Anjuly Chib Duggal, Secretary, Ministry of Corporate Affairs, is appointed as a Part Time Member of the Securities and Exchange Board of India under Section 4(1)(b) read with Sub section (3) of the Securities and Exchange Board of India Act, 1992, with immediate effect and until further orders, pursuant to the Ministry of Finance notification.

Appointment of Assistant Value Added Tax Officers to strengthen VAT administration under statutory authority.
Appointment of multiple officers to the post of Assistant Value Added Tax Officer to assist the Commissioner in administering the Delhi Value Added Tax Act, effected by notification under clause (a) of sub section (2) of Section 66 read with Rule 47 of the Delhi Value Added Tax Rules, and recording individual appointees and dates of physical joining as the formal record of assignment.

Appointment of Special Commissioner for Trade and Taxes under Delhi VAT law to assist the Commissioner upon assumption of charge.
The Lt. Governor, exercising powers under the Delhi VAT statute and rules, has appointed Sh. Akash Mohapatra as Special Commissioner (Trade and Taxes) to assist the Commissioner of Value Added Tax in the administration of the Act, effective from his assumption of charge by notification of the Finance (Revenue-I) Department.

Amendment to share capital and debentures rules revises application scope, charge and filing timelines, exemptions, and nomination forms.
Amendment updates the Companies (Share Capital and Debentures) Rules, 2014 to apply to unlisted public and private companies, and to listed companies only to the extent not conflicting with securities regulator rules; it clarifies and modifies provisos, extends certain filing timelines, revises charge creation rules to include specific movable and immovable property (with special provision for non-banking financial companies and government guaranteed loans), inserts exemptions for RBI-regulated instruments, and substitutes standard nomination and cancellation/variation forms under section 72.

Board meeting rules amendment narrows listed agenda items and corrects terminology, effective on Gazette publication.
The Amendment omits item numbers (3), (5), (6), (7), (8) and (9) and their entries from rule 8 of the Companies (Meetings of Board and its Powers) Rules, 2014, and substitutes the word 'principal' for 'principle' in the proviso to rule 10; the amendment takes effect on publication in the Official Gazette under the statutory powers conferred by the Companies Act.

Exchange Rate Notification revises Norwegian Kroner customs rates, affecting import and export valuation and compliance.
Amendment to the customs exchange rate schedule substitutes the Norwegian Kroner entry in Schedule I of Notification No. 28/2015 CUSTOMS (N.T.), fixing separate exchange rates for import and export valuation. The amendment is made under Section 14 of the Customs Act, 1962 and becomes effective the day after publication.

Warehousing station designation enables setting up export oriented units under customs law for a limited purpose.
Declaration designates specified survey lands in Kallankere Village and Chikkapura Village, Tumkur District, Karnataka, as warehousing stations under the Customs Act for the limited purpose of facilitating establishment of export oriented units, made pursuant to delegated authority under the Customs Act.