Discontinuation of National Savings Certificate IX issue: issuance withdrawn effective from the notified date by administrative order.
The competent authority has directed that the National Savings Certificate (IX Issue) be discontinued, with the discontinuation taking effect on the notified effective date. The memorandum, issued by the Department of Economic Affairs, Budget Division and communicated by the Under Secretary, records formal approval and serves as an official notification to withdraw acceptance and issuance of the specified NSC series from that effective date.

Double taxation avoidance treaty establishes taxing rights, PE rules, withholding limits and mandatory exchange of information.
Bilateral tax treaty between India and Thailand to avoid double taxation and prevent fiscal evasion applies to residents and taxes on income, defines residence, permanent establishment and other key terms, allocates taxing rights (immovable property, business profits, shipping and air transport, dividends, interest, royalties, capital gains), prescribes PE attribution and profit determination rules, provides relief by credit or exemption, includes non discrimination, mutual agreement procedure, and comprehensive exchange of information subject to confidentiality, while preserving domestic anti avoidance measures and specifying entry into force and application timelines.

Form 15G/15H electronic verification requirement: payers must enable e filing, assign unique IDs and upload declarations quarterly.
Payers must electronically verify, archive and upload all Forms 15G/15H (electronic or digitized) quarterly, allotting a Unique Identification Number composed of a running sequence, financial year and payer TAN; declarants must quote PAN, payers must quote the UIN sequence in quarterly TDS statements irrespective of tax deduction, retain electronic logs, and reconcile and report any UINs missing from TDS statements or not uploaded to the departmental site.

Stringent Authentication mechanism enhances secure TRACES access and centralized correction filing for banks and corporates.
A centralized authentication mechanism requires banks and corporate deductors to route TRACES access for correction filings and certificate downloads through their Corporate Headquarter server, which validates branch login credentials and IP, produces a digitally signed encrypted payload submitted via HTTPS POST with specified parameters (including PAN, TAN, authorised person details, contact and timestamp), and enables TRACES to authenticate particulars and grant TAN account access; phased migration and listed unauthorized-access scenarios are provided.

Appointment under Delhi VAT Act: Commissioner empowered to carry out the Act's purposes upon assuming charge of office.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and other enabling powers, appoints Shri S.S. Yadav, IAS, as Commissioner, Value Added Tax to carry out the purposes of the Act; the appointment is effective from the date he assumes charge and is formalised by a Finance Department notification.

Selection Grade placement: Joint Commissioners advanced to Non-Functional Selection Grade, changing pay and grade status.
Placement of specified Joint Commissioners of Income Tax in the Selection Grade (Non-Functional Selection Grade) is notified, effecting an upward pay and grade classification for the named officers within the prescribed pay structure. The notification records the officers by name and service codes, indicates a retroactive effective date, and notes that a Hindi version will follow.

Tariff value fixation: substitution of tariff value tables for specified imported goods under Customs Act provision
CBEC, invoking sub-section (2) of Section 14 of the Customs Act, 1962, amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 with a schedule of specified tariff values in US dollars for listed goods (including palm oils, palmolein, soya oil, brass scrap, poppy seeds, areca nuts, and specified gold and silver import entries) to be applied for customs valuation and regulatory purposes.

Customs jurisdiction expanded: designated Revenue Intelligence head now holds nationwide authority as Principal Chief Commissioner of Customs.
The amendment substitutes the first entry of Notification No. 83/2004 to designate the Principal Director General of Revenue Intelligence or the Director General of Revenue Intelligence as the Principal Chief Commissioner of Customs or Chief Commissioner of Customs, and expressly confers jurisdiction over the whole of India on that officeholder.

Designation of customs officers expanded to include multiple director-general and commissioner ranks, widening authorised enforcement officials.
Amends Notification No. 60/2015-Cus (N.T.) by substituting the reference to "Principal Director General, Directorate General of Revenue Intelligence" with "Principal Director General or the Director General, Directorate General of Revenue Intelligence," and replacing "Commissioner of Customs" with "Principal Commissioner or Commissioner or Additional Commissioner or Joint Commissioner or Deputy Commissioner or Assistant Commissioner of Customs," thereby broadening the range of authorised customs officers under the principal notification.

Central KYC Records Registry authorisation: CERSAI authorised to receive, store and retrieve client KYC records under PMLA rules.
Authorization designates a registry as the Central KYC Records Registry under the Prevention of Money Laundering rules, empowering it to receive, store, safeguard and retrieve digital KYC records of clients as defined in the Act; the authorization takes effect upon publication in the Official Gazette and is limited to records management functions under the maintenance-of-records rules.

Customs duty exemption clarified: inputs for non-excisable or nil-duty finished vessels are ineligible for exemption.
Substitution of the first proviso to Paragraph 3 clarifies that where finished goods (including rejects, waste, scrap, remnants and by-products) are either non-excisable or, if imported, liable to nil customs duty and nil additional duty, no exemption under the notification shall be available for inputs used in manufacture of such finished goods.

Exemption from customs duty for raw materials and parts for manufacture of specified ships, subject to bond and user conditions.
The amendment inserts a new notification entry granting nil customs duty on raw materials and parts for manufacture of specified vessels, subject to actual user conditions. Units holding inputs imported under the earlier exemption must furnish a bond to the jurisdictional customs office, detailing the goods and undertaking to utilize them for manufacture of the specified vessels; failure to use the goods for that purpose will attract payment, on demand, of an amount equal to the duty that would have been payable but for the exemption.

Duty exemption eligibility narrowed: no input exemptions where finished goods are non-excisable or subject to nil customs duty.
The amendment to Paragraph 6 of Notification No. 22/2003 substitutes the second proviso to provide that where articles (including rejects, waste, scrap and remnants) are non-excisable or, if imported, leviable to nil rate of customs duty and nil additional duty, no exemption for inputs used in processing, manufacture, production or packaging of such articles shall be available under the notification.

Excise duty exemption for shipbuilding inputs conditioned on actual use and bond undertakings; prior provision terminated
Grants excise duty exemption on raw materials and parts for manufacture of specified ships and vessels subject to actual user condition and bond undertakings, removes the requirement to manufacture in a customs bonded warehouse for availing the benefit, and provides a transitional bond and duty-recovery mechanism for steel procured under the earlier provision.

Common Adjudicating Authority appointed to adjudicate specified customs show cause notices against corporate importers under the Customs Act.
The Central Board designates the Additional Director General (Adjudication), Directorate of Revenue Intelligence, as a Common Adjudicating Authority to exercise the powers and duties of specified Commissioners of Customs for the limited purpose of adjudicating the show cause notice issued by the Additional Director General, Directorate of Revenue Intelligence, concerning specified corporate importers under the Customs Act.

Common Adjudicating Authority appointed to centralise adjudication of a show cause notice concerning an exporter and others.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Patparganj, New Delhi as a Common Adjudicating Authority to exercise the adjudicatory powers and duties of multiple specified Commissioners for adjudication of matters arising from a show cause notice concerning Shri Fahim Anwarbhai Zada, Proprietor of M/s Perfect Exports, and others.

Common Adjudicating Authority appointment consolidates adjudication of a specific show cause notice under the Customs Act.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva (Raigad) as Common Adjudicating Authority empowered under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise the powers of three named Commissioners of Customs for adjudicating matters arising from Show Cause Notice No. VIII/26/12/2011-HRU dated 26 March 2015 issued by the Additional Director General, Directorate of Revenue Intelligence, Hyderabad, concerning M/s. Komatsu India Private Limited.

Appointment of Common Adjudicating Authority centralizes adjudication of specified customs show cause proceedings.
The Joint or Additional Commissioner of Customs, Custom House, Kandla is appointed as Common Adjudicating Authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962 to exercise the powers and duties of the Joint or Additional Commissioners at Mundra, Kandla and ICD Tughlakabad solely for adjudicating the show cause notice issued to M/s Sita Ram and Company (P) Ltd and others by the Directorate of Revenue Intelligence, Regional Unit, Hyderabad.

Common Adjudicating Authority appointed to exercise customs adjudicatory powers for show cause proceedings in a revenue investigation matter.
The Central Board appoints the Joint/Additional Commissioner of Customs, Nhava Sheva-V, Jawaharlal Nehru Custom House, Mumbai Zone-II as a Common Adjudicating Authority to exercise the powers and duties of specified Additional/Joint Commissioners of Customs at listed import formations for adjudicating show cause proceedings arising from a Directorate of Revenue Intelligence notice concerning M/s. Sterlite Technologies Limited and others.

Common Adjudicating Authority appointment allows Joint/Additional Commissioner to adjudicate customs show cause proceedings against specified importer.
The Central Board of Excise and Customs, invoking sub section (1) of sections 4 and 5 of the Customs Act, appoints the Joint/Additional Commissioner of Customs (Export), Air Cargo Complex, Sahar, Andheri (E), Mumbai as the Common Adjudicating Authority to exercise the powers and duties of the Joint/Additional Commissioner of Customs (Import) and (Export) at that location for adjudicating matters arising from the specified show cause notice issued to M/s Davariya Brothers Pvt. Ltd. by the Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad.