Appointment of Assistant Value Added Tax Officer to assist the Commissioner in tax administration under statutory authority.
Ms. Neelam Sharma is appointed as Assistant Value Added Tax Officer under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, to assist the Commissioner of Value Added Tax in administering the Act; appointment effective from date of assumption of charge, physical joining on 09/09/2014.

Share-based employee benefit regulation establishes SEBI authority to oversee schemes ensuring smooth operation and preventing market manipulation.
Establishes a framework for the regulation of all schemes by companies providing employee benefits involving dealing in shares, directly or indirectly, using statutory powers to facilitate smooth operation of such schemes while preventing possible manipulation and addressing matters connected or incidental thereto.

Special Economic Zone designation authorizes an IT/ITES zone and establishes an Approval Committee for administration.
Notification declares an Special Economic Zone for IT/ITES at Rajiv Gandhi Infotech Park, Phase II by specifying survey parcels comprising the notified area, records earlier letter of approval for development and operation, constitutes an Approval Committee with designated ex officio members and a developer special invitee, and designates the zone as an Inland Container Depot for customs purposes effective from the notified date.

Customs enforcement powers entrusted to border security officers within designated border belt, enabling specified search and seizure functions.
Authorizes officers and subordinate officers of the Sashastra Seema Bal to perform specified functions of an officer of customs, with designated ranks matched to identified customs powers including search and seizure and related procedural provisions. The delegation is territorially limited to the belt along the Indo Nepal and Indo Bhutan borders in specified States and to areas of the Sashastra Seema Bal's operation as set out in the Schedule.

Extension of Form ST-3 filing deadline due to natural calamities, allowing late submission under Service Tax Rules.
The Central Board of Excise & Customs, invoking sub-rule (4) of rule 7 of the Service Tax Rules, 1994, extends the submission deadline for Form ST-3 for the period 1 April to 30 September 2014, on account of "Natural calamities in certain parts of the country," by an administrative order.

Corporate social responsibility contributions may include payments to sanitation and river rejuvenation funds after Schedule VII amendment.
The amendment to Schedule VII of the Companies Act, 2013 expressly permits CSR expenditures on sanitation to include contributions to the Swachh Bharat Kosh and permits CSR expenditures on water to include contributions to the Clean Ganga Fund; the change was made under the Central Government's powers and takes effect upon publication in the Official Gazette.

Conveyance facility revised for Presiding Officer and Members: entitlement to staff car and capped petrol supply.
The Central Government amends the 2003 Rules to substitute the rule on conveyance, entitling the Presiding Officer and Members to a staff car and a monthly petrol allowance subject to a fixed ceiling or actual monthly consumption, with the amendment effective on publication in the Official Gazette.

Export conditions for dried silkworm pupae to EU require consignment-wise shipment and health certification for clearance.
A new export provision adds Tariff Item 051199 for dried silkworm pupae to the EU as "Free" for export, subject to consignment-wise documentary conditions: a Shipment Clearance Certificate with exporter, plant, IEC, plant approval, product, quantity, invoice and port details; and a post-shipment Health Certificate detailing vessel and shipping bill information, issued jointly by the industry export body and the Regional Animal Quarantine Officer in accordance with EU requirements.

Section 120 direction reallocates jurisdiction to designated income tax authorities and prescribes their headquarters and scope.
A directive under Section 120 vests specified powers and functions in named Income-tax authorities by designating their headquarters and delineating the classes of persons, incomes or territorial areas over which they shall exercise jurisdiction; it supersedes an earlier board notification subject to non-retroactivity, lists the commissioners and subordinate units in the Schedule, and states the notification's commencement and later amendments.

Delegation of Powers: Chief Commissioner (Exemptions) authorised to exercise functions of specified Commissioners for their jurisdictions.
Direction under section 120 authorises the Chief Commissioner of Delhi Income-tax (Exemptions) to exercise the powers, perform the functions and assume the jurisdiction of the specified Commissioners of Income-tax (Exemptions) in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which those Commissioners have jurisdiction; the notification supersedes the earlier S.O. 888(E) and takes effect from the appointed date.

Jurisdiction of income-tax authorities reallocated, assigning commissioners to oversee exemption claims across specified territories.
The Central Board of Direct Taxes designates specific Commissioners of Income-tax (Exemptions) at listed headquarters to exercise powers and perform all functions in respect of persons within defined territorial areas claiming specified exemptions, authorises those Commissioners to delegate powers in writing to subordinate Additional/Joint Commissioners and Tax Recovery Officers, and permits further written delegation by those officers to Assessing Officers; the notification supersedes an earlier notification and specifies an effective date.

Jurisdiction of income tax authorities designated and headquarters demarcated, with a Schedule reallocating statutory jurisdictional powers.
This notification, issued under section 120 of the Income tax Act, designates Income tax authorities, specifies their headquarters and maps the territorial, personal and subject matter jurisdictions through a Schedule that reallocates powers and functions previously vested in other Income tax authorities; it supersedes an earlier notification, states its effective date, and records subsequent substitutions, insertions and omissions to the Schedule by later notifications.

Jurisdiction of income tax authorities: notification reallocates territorial and subject matter jurisdiction and permits delegation of powers.
Notification No. 50/2014, issued under section 120 of the Income tax Act, allocates jurisdiction to specified Principal Commissioners/Commissioners by schedules that define territorial areas, classes of persons and classes of cases; authorises written delegation of powers to Additional/Joint Commissioners and Tax Recovery Officers and onward delegation to Assessing Officers; defines key terms including "residing" and rules for numeric company names; contains a savings clause and comes into force on 15 November 2014.

Depository receipts issuance: framework for issuing foreign-listed receipts with foreign-holding limits and domestic compliance obligations.
The Scheme permits Indian issuers, other issuers of permissible securities, and holders to issue or transfer permissible securities to a foreign depository in a permissible jurisdiction for issuance of depository receipts. It requires compliance with foreign holding limits under the Foreign Exchange Management Act, pricing norms aligned with corresponding domestic issuance (including ICDR norms), and subject-to-limit conversion between receipts and underlying securities. Domestic custodians and Indian depositories must maintain records, report transactions, and provide information to regulators; approvals applicable to transfers to non-residents apply to transfers to foreign depositories.

Appointment of VAT officer establishes administrative delegation to assist Commissioner under Delhi Value Added Tax Act.
The Lt. Governor, exercising statutory authority under the Delhi Value Added Tax framework and rules, has appointed the named individual as Value Added Tax Officer cum Assistant Commissioner with effect from assumption of charge to assist the Commissioner of Value Added Tax in administering the Act, thereby allocating administrative responsibility within the tax department.

Extension of utilization certificate period expands allowed time to furnish the certificate under the customs notification amendment.
Amendment substitutes the words "within a period of six months" with "within a period of twelve months" in condition number 100, clause (b) of the ANNEXURE to Notification No. 12/2012-Customs, thereby extending the time allowed for furnishing the utilization certificate to the jurisdictional Central Excise authority.

Jurisdictional delegation: designation of officers to exercise Transfer Pricing Officer powers for specified income-tax posts.
The Board directs specified income-tax officers to exercise the powers and functions of Deputy Commissioner of Income-tax (Transfer Pricing Officer) in designated Transfer Pricing posts, with the direction taking effect from the date of publication in the Official Gazette.

FEMA amendment: deletion of the explanation to Regulation 2 clause viii b alters the transfer and issue of securities framework.
Reserve Bank of India issues the Fifteenth Amendment to the FEMA Regulations (Transfer or Issue of Security by a Person Resident Outside India), giving the amendment a short title and making it effective on publication in the Official Gazette. The amendment's operative change is the deletion of the existing explanation to clause viii b of Regulation 2 of the principal Regulations, thereby removing that specific explanatory provision from the regulatory text governing transfers or issues of securities by persons resident outside India.

Livestock product imports require sanitary import permits, risk analysis, inspections, and specified port entry and obligations.
The notification lists the categories of "livestock products" subject to import control and requires import only against a sanitary import permit issued after a detailed import risk analysis based on internationally recognised scientific principles; the permit prescribes pre shipment certifications, quarantine, sampling and testing, post import requirements, differential validity for processed and unprocessed products, specified port entries and inspection regimes, exemptions for certain categories via No Objection Certificates or no certificate, and importer obligations for presentation, treatment and removal.

Foreign source exclusion: IUCN designated not to be a foreign source under the FCRA, narrowing statutory scope.
The Government specified under sub clause (ii) of clause (j) of section 2(1) of the Foreign Contribution (Regulation) Act, 2010 that the International Union for Conservation of Nature and Natural Resources (IUCN) shall not be treated as a foreign source for the purposes of the Act by notification S.O. 2648(E) dated 16 October 2014, thereby excluding that organisation from the statutory definition of foreign source.