Common Adjudicating Authority assignment of show cause notice for adjudication under Customs Act procedures issued by revenue intelligence
The order transfers the show cause notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import), Nhava Sheva, assigning that office as the Common Adjudicating Authority for adjudication and recording circulation of the order to relevant customs and revenue offices and the departmental webmaster for administrative coordination.

Threshold-based VAT information submission requires staged compliance dates for large dealers and a later start for other dealers.
Directive requiring staged submission of Form T-2 under the Delhi VAT regime, establishing threshold-based reporting obligations with three compliance classes and corresponding effective dates: (1) dealers exceeding specified gross turnover and aggregate tax liability thresholds to commence submission from an earlier date; (2) dealers reaching those thresholds in the current year to begin submission from that date or upon first attaining the thresholds, whichever is earlier; and (3) all other dealers to commence on a later universal start date; administrative circulation for publication and IT upload accompanies the schedule.

Electoral trusts approval process: eligibility, documentation and compliance determine recognition and potential withdrawal under tax rules.
The Scheme sets out an approval framework for electoral trusts: eligible non profit companies bearing the phrase "electoral trust" must apply in the prescribed form with specified corporate and financial documents and an affidavit; the tax authorities conduct intake, defect correction, inquiries and Board review; approval may be conditioned, renewed, or withdrawn based on compliance with non profit operation, record keeping requirements and incorporation of rule stipulations into the articles, with procedural safeguards including hearing and written reasons.

Electoral trust rules: donor limits, non-cash receipts, mandated distributions, and audited annual reporting required.
The amendment establishes rules for electoral trusts: permissible donor categories; prohibition on foreign and other electoral trust contributions; mandatory non-cash receipts with donor identification; issuance of detailed receipts; limits on administrative expenditure; computation and timely distribution of distributable contributions to eligible political parties; prohibition on benefiting members, contributors or related persons; maintenance of books, contributor and recipient registers; annual audit and filing of Form No. 10BC with annexure; certified annual reporting of contributors and distributions; and notification of post-approval shareholder changes.

Bonded warehouse rules for gems and jewellery allow import and re export in SEZ/DTA subject to minimum value addition.
Authorises Private/Public Bonded Warehouses in SEZ and DTA for import and re export of cut and polished diamonds, cut and polished coloured gemstones, and uncut and unset precious and semi precious stones, subject to achieving a minimum value addition.

Land Customs Station appointments limit specific imports and allow seasonal cross border trade through designated routes.
The amendment appoints Loksan and Nagarkata as Land Customs Stations limited to the import of ginger, orange and cardamom, and Kulkuli as a Land Customs Station limited to the import of oranges; trade through these stations is allowed only seasonally between the first day of August and the thirty-first day of March. The notification also inserts specific road connections for each station in the TABLE for the Land Frontier of Bhutan, identifying the routes that link the named Indian bazaars to their Bhutanese counterparts.

Exchange Rate Notification revised: yen conversion rates adjusted for import and export, taking effect from end of January.
Amendment substitutes the Japanese Yen entry in Schedule-II of the exchange rate notification, revising distinct conversion rates for imported and exported goods to be used for customs valuation. The Board, invoking Section 14 of the Customs Act, replaces Serial No. 1 of the earlier notification and makes the revised rates effective from the date of issuance under Notification No. 17/2013-Customs (N.T.).

Tariff values fixed: substituted tables set import valuation benchmarks for specified oils, brass, seeds and precious metals.
The Central Board of Excise & Customs amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1 and TABLE 2 to fix tariff values for specified imported goods, listing US dollar per metric tonne values for vegetable oils, soyabean oil, brass scrap and poppy seeds, and prescribing valuation entries for gold and silver where specified notification benefits are availed, thereby establishing the import valuation benchmarks for customs assessment of those items.

Customs permitted activities clarified: amendment specifies unloading of imported goods and loading of export goods at a specified airport.
Exercising powers under section 7(1)(a) of the Customs Act, 1962, the Central Government substitutes the table entry for item (b) relating to the Airport "Mangalore" in Notification No. 61/94-(N.T.), specifying the authorized activity as "Unloading of imported goods and the loading of export goods or any class of such goods." The amendment replaces the existing column (4) text for serial No. 8 without changing other parts of the principal notification.

De-notification of Special Economic Zone rescinds prior designation after approved proposal while preserving earlier actions.
The Central Government rescinds the prior Special Economic Zone notification for the sector-specific biotechnology area at Electronic City, Phase III, Bangalore following M/s. Karnataka Biotechnology and Information Technology Services' proposal and administrative approval for de-notification, and preserves acts or omissions completed before such rescission.

Special Economic Zone de-notification under SEZ Act reduces notified area at Vallarpadom and adjusts resultant zone boundaries.
The Central Government, invoking section 4 of the Special Economic Zones Act and rule 8 of the SEZ Rules, hereby de-notifies a 4.8035-hectare portion of the previously notified SEZ at Vallarpadom (Mulavukadu/Fort Kochi Village), reducing the originally notified area and declaring the resultant net SEZ area as 110.4465 hectares by administrative notification.

SEZ de-notification: Central Government approves partial removal of land from notified SEZ under SEZ Act.
Pursuant to the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zone Rules, 2006, the Central Government approved de-notification of 20.23 hectares from the M/s. IFFCO Kisan multiproduct SEZ in Nellore, specifying the affected survey numbers and plot adjustments and reducing the previously notified extent to a new net area.

Denotification of Special Economic Zone ends SEZ status after developer approval, preserving actions taken before rescission.
The Central Government rescinds the notification designating the sector specific Special Economic Zone for IT/ITES at Sanathal, withdrawing SEZ status for the entire notified area while preserving actions or omissions that occurred before the rescission; the rescission follows the developer's proposal and governmental approval for denotification under powers conferred by the Special Economic Zones Act and applicable Rules.

Double taxation relief: treaty allocates taxing rights, limits source withholding and mandates information exchange to prevent fiscal evasion.
The Agreement allocates taxing rights between India and Malaysia, applies to residents and taxes on income, defines residency and permanent establishment rules, prescribes attribution of business profits to permanent establishments on an arm's length basis, and limits source state withholding on dividends, interest, royalties and technical fees subject to specified maximum rates and exceptions where amounts are effectively connected with a permanent establishment. It establishes mutual agreement procedures, exchange of information obligations, limitation of benefits rules, non discrimination protections and mechanisms for elimination of double taxation by tax credits.

Jurisdiction of income-tax authorities reallocated for Chennai commissioners, specifying territorial areas and person classes for case assignment.
The Central Board of Direct Taxes amends the notification on income-tax authority jurisdiction by substituting serial numbers 184-193 to allocate territorial areas within Tamil Nadu and to specify, for each Commissioner of Income-tax Chennai I-X, the classes of persons and cases (companies by registered office and name initials; individuals including company officers; persons deriving income from salary or other sources; businesses and entertainment-related activities) and case-assignment rules distinguishing principal source of income and principal place of business.

Jurisdiction of income-tax authorities amended to redefine Chennai commissionerates, substituting schedule entries and specifying an effective date.
The Central Board of Direct Taxes amends a prior notification by substituting specified schedule entries to redefine Chief Commissioner designations headquartered at Chennai and to enumerate the subordinate Commissioners under each Chief Commissioner, thereby clarifying and reassigning the jurisdictional composition of the listed commissionerates; the substituted entries are made operative from the stated effective date.

Gold Certificate definition updated: dematerialised receipts and expanded depositor eligibility enable mutual funds and ETFs to deposit gold.
The amendment expands depositor eligibility to include trusts, mutual funds and ETFs and confirms that designated banks may operate the Scheme under Reserve Bank Guidelines. It defines Gold Certificate as the final receipt, including in dematerialised form, issued after the gold is assayed and accepted. Upon acceptance, the bank shall, at the subscriber's option, issue a Gold Certificate, Statement of Account, or Passbook. Gold Certificates are transferable by endorsement and delivery, and dematerialised certificates are subject to depository transfer rules.

TDS on interest: National Skill Development Fund notified for application of exemption under section 194A sub-clause (f).
A central government notification designates the National Skill Development Fund (PAN AABTN5824G) for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby clarifying the Fund's status with respect to deduction of tax at source on interest other than interest on securities.

Common Adjudicating Authority designated to adjudicate a show-cause notice against M/s J K Tyres, consolidating jurisdiction in Mumbai.
The Central Board of Excise and Customs designates the Additional Commissioner or Joint Commissioner of Customs (import), New Custom House, Mumbai, as the Common Adjudicating Authority, consolidating adjudicatory powers exercisable at Mumbai and at Jawaharlal Nehru Custom House, Nhava Sheva, for the purpose of adjudicating a specific show-cause notice issued to M/s J K Tyres and Industries Limited by the revenue intelligence unit.

Common Adjudicating Authority designated to consolidate adjudication of customs show-cause proceedings against a specified importer.
The Deputy Commissioner of Customs, Inland Container Depot, Loni, Ghaziabad is appointed as the Common Adjudicating Authority to exercise the adjudicatory powers and duties of the Deputy Commissioners of Customs at ICD Loni and ICD Tughlakabad for adjudication of matters arising from the show cause notice issued to M/s. Dharmendra Kumar by the Directorate of Revenue Intelligence, Lucknow Zonal Unit under the Customs Act.