Tariff corrigendum: textual and tariff-heading corrections issued to rectify drafting errors in a Customs exemption notification.
Corrections amend textual and tariff-heading entries in a published Customs exemption notification by replacing specified words and tariff classification numbers in designated column and line references to rectify drafting errors in the Gazette publication.

Tariff corrigendum updates classification references and clarifies liquid crystal device descriptions for listed goods.
A Corrigendum amends specific entries in the Customs tariff Table: certain tariff references in column (2) are substituted with corrected headings, and column (3) descriptions for particular sub-serials are revised to specify applicability to goods mentioned at S. Nos. 1 to 38A, clarifying the scope of liquid crystal devices and their parts in serial number 4.

Corrigendum to customs notification revises tariff references and product descriptions to clarify exemption scope.
Corrigendum to Notification No. 55/2021-Customs replaces specified textual and tariff references in the Gazette entry: "8802 (except 8802 60 00) or 8806" becomes "Any Chapter"; "All goods" is clarified to parts (other than rubber tyres and tubes) of aircraft of heading 8802 or 8806; a closing parenthesis is added to "recorder"; and tariff entry "9405 00 00" is corrected to "9405 50 00", thereby aligning the published wording with the intended exemption scope.

Correction to statutory reference: citation amended to refer solely to sub-section of Section 9, removing Section 15 mention.
Corrigendum to the Finance Department notification corrects the English version by replacing the phrase that cited two provisions with a single citation: the text in line 1 and 2 should read only "sub-section (1) of Section 9," thereby removing the other cited provision from the English version.

Exchange rate determination: CBIC prescribes import and export currency conversion rates effective on the notified date for customs valuation.
The Central Board fixes specific foreign currency conversion rates for customs purposes, with separate import and export columns, superseding the prior notification and effective from the stated date. Two annexed schedules set rates per one unit for listed currencies and per one hundred units for others; those schedule rates are to be applied for customs valuation and assessment of duties and obligations from the effective date.

Section 73 assessment functions are assigned to designated officers, with assessments conducted exclusively through the Scrutiny Module.
Assessment functions under section 73 of the Telangana Goods and Services Tax Act, 2017 are assigned to specified Deputy Commissioners and an Assistant Commissioner (ST) Audit for identified taxpayers and financial years. Assessments must be conducted only through the Scrutiny Module, following the procedure prescribed under the TGST and CGST Acts, 2017.

Members' personal data protection: specified member particulars excluded from public inspection and extraction from company registers.
The amendment inserts sub rule (3) into rule 14 to bar inspection, extraction or copying of specified particulars from a company's register, index or return of members for the purposes of the inspection and extract provisions: address or registered address (for bodies corporate), e mail ID, Unique Identification Number and PAN Number, thereby limiting access to these sensitive identifiers notwithstanding prior sub rules permitting general inspection.

Infrastructure debt fund rules amended to permit zero coupon and currency bonds with sinking fund and electronic filings.
The rules amend 2F and 8B to include infrastructure debt funds as issuers of rupee or foreign currency bonds under RBI and FEMA directions, or zero coupon bonds under rule 8B; require infrastructure debt funds issuing zero coupon bonds to maintain a sinking fund investing accrued interest in Government securities; mandate Form 5B and Form 5BA submissions (including accountant certificates) be filed electronically; prescribe application timelines and six month disposal, documentary requirements, and empower Income tax (Systems) officials to specify electronic procedures and security standards.

Name substitution in customs exemption notification: De Beers India Pvt Ltd replaces prior listed entity for the designated serial entry.
Amendment under section 25 of the Customs Act, 1962 substitutes the Table entry at serial number 3 in Notification No. 40/2015 Customs, replacing the previously listed entity with "De Beers India Private Ltd, Surat, Gujarat, India," thereby effecting a change in the designated beneficiary recorded in the exemption schedule.

Voluntary liquidation timelines and compliance certificate requirements revised, updating stakeholder list, form and submission obligations for liquidators.
The amendment revises procedural references and terminology, shortens and extends specific liquidator timelines depending on creditor approval, requires a prompt stakeholder list where no claims are received, replaces form references and inserts a detailed compliance certificate form that the liquidator must submit with the dissolution application to the Adjudicating Authority, setting out realizations, distributions, deviations, avoidance applications, record preservation and a certification of accuracy.

GST schedule amendment adds fly ash bricks, building bricks and roofing tiles to the notified goods list, effective from April.
The State Government amends the Odisha GST notification to insert, after serial number 3, four tariff entries with HSN codes covering fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is incorporated into Notification No. 8241-FIN-CTI-TAX-0043/2017 and is deemed effective from 1 April 2022.

GST notification amendment expands state GST classification to include specified brick and tile products under the schedule.
The State Government amends the Odisha GST notification by inserting specified brick and tile products-including fly ash bricks or fly ash aggregate with high fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-into the annexure table after the existing serial entry, thereby integrating those goods into the state GST classification and levy framework; the amendment is deemed to have come into force from the commencement date stated in the notification.

Concessional SGST rate on specified brick supplies is available only if input tax credit is not availed and reversed.
Concessional State GST applies to intra state supplies of specified bricks and earthen roofing tiles where suppliers have not availed input tax credit on goods or services used exclusively for those supplies and have reversed any partly used input tax credit as if the supplies were exempt; the tariff interpretation follows the First Schedule to the Customs Tariff Act and the concession is effective from the first day of April, 2022.

GST rate change: specified building materials reclassified to a higher tax schedule, effective from the start of April.
Amendment to an Odisha GST notification removes specified serial entries from Schedule I (lower rate) and inserts new serial entries into Schedule II (higher rate) listing fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 9(1) and section 15(5) of the Odisha GST Act and is deemed to have come into force on 1 April 2022.

Composition notification amended to add specified brick and tile HSN entries, expanding covered goods effective from April.
Amendment to the composition notification under the proviso to sub-section (1) of section 10 inserts four Table entries: HSN 6815 (fly ash bricks or fly ash aggregate with 90% or more fly ash content; fly ash blocks), HSN 6901 00 10 (bricks of fossil meals or similar siliceous earths), HSN 6904 10 00 (building bricks), and HSN 6905 10 00 (earthen or roofing tiles); effective from 1 April 2022.

State GST amendment adds fly ash bricks, building bricks and roofing tiles to the notified taxable goods table.
The amendment inserts four entries into the Table of Notification No.10/2019 State Tax after serial number 3, expressly adding specified categories of bricks and tiles-notably fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-with their associated tariff identifiers. The modification takes effect from the 1st day of April, 2022 and is issued by the Taxation Department of Mizoram under statutory powers.

e-Dispute Resolution Scheme provides electronic dispute resolution with waiver of penalty and immunity upon compliance.
The Scheme provides an electronic dispute resolution process where eligible assessees file applications in Form No. 34BC through a designated portal or registered email; the Dispute Resolution Committee screens applications, issues show-cause notices, permits responses and video hearings, calls for records and reports, and may modify specified orders or grant waiver of penalty and immunity under rule 44DAC upon proof of payment. Proceedings are conducted and communicated exclusively by electronic means to the extent feasible, orders are authenticated digitally, and termination or exclusion consequences apply for non-cooperation or non-payment.

Dispute Resolution Committee established to resolve specified income-tax disputes; enables penalty waiver and immunity subject to conditions.
Establishes regional Dispute Resolution Committees composed of two retired IRS officers and one serving senior officer, appointed for three years, to resolve specified income-tax disputes. Applications must be filed in Form No. 34BC with a fee and required particulars; committees may grant penalty waivers or immunity from prosecution subject to payment of tax on returned income, cooperation, and other conditions, but immunity is unavailable if prosecution had already commenced and may be withdrawn for non compliance. Definitions set the scope of "specified order" and applicant eligibility.

Concessional GST rate for specified bricks conditional on non availment or reversal of input tax credit under GST rules.
Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.

GST rate amendment reclassifies certain brick and roofing products into higher state tax rate, changing applicable tax schedule.
Notification reallocates specified building-material items by removing certain serial entries from the Schedule I 2.5% list and inserting defined tariff descriptions for bricks, blocks and roofing tiles into Schedule II 6%, thereby changing their state tax classification; the amendment is issued under the statutory authority on Council recommendation and declares an operative commencement for the revised rates.