Bench composition under FEMA: Division Benches hear cases above a penalty threshold while others go to Single Member Benches.
Constitutes Single Member Benches (one with the Chairperson and others with a Member) and Division Benches (Chairperson with a Member or any two Members) for the Appellate Tribunal for Foreign Exchange, and prescribes that cases with penalties above a specified threshold are to be heard by a Division Bench while other cases are to be heard by Single Member Benches, with the Chairperson responsible for distribution of work.

Delegation of powers to zonal Senior Vice Presidents and Vice Presidents enabling bench constitution and intra-zone transfers under tribunal authority.
The President delegates, under sub-section (5) of section 252 of the Income Tax Act, specified powers to Senior Vice President and Vice Presidents for named Benches within their zones, including constituting Benches, sitting as a Member, transferring appeals/applications within the zone, and inspecting, supervising and controlling Bench functioning, subject to the overall superintendence and control of the President.

Special Economic Zone inclusion expands textile SEZ by notifying additional land area under SEZ Act and Rules.
The Central Government, exercising powers under the Special Economic Zone Act and rule 8 of the Special Economic Zones Rules, notifies inclusion of an additional area of 20.4423 hectares at Bans Hariya and Jhund Sarai Villages, District Gurgaon, Haryana, into the sector-specific textile SEZ earlier notified as 114.8318 hectares. The addition was proposed by M/s. Orient Craft Infrastructure Limited, approved after compliance with Section 3 requirements, and is effected by a table listing survey and khasra numbers for each parcel.

Annuity plan designation: Tata AIG Easy Retire approved for tax deduction under section 80C(2)(xii) effective on publication.
Central Government specifies the annuity plan recognised for deduction under clause (xii) of sub section (2) of section 80C of the Income tax Act as the Tata AIG Easy Retire Annuity Plan of Tata AIG Life Insurance Company Limited, approved by the Insurance Regulatory and Development Authority by letter dated 23 November 2007; the notification takes effect from its publication in the Official Gazette and a corrigendum corrects an earlier misreference to a different insurer.

Exemption from additional excise duty for goods supplied to UN or qualifying international organisations subject to certificate production.
Exempts from additional excise duty and special additional excise duty goods under the Central Excise Tariff when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces, before removal, a certificate from the United Nations or the international organisation certifying such intended official use and presents it to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory; "international organisation" is defined by the Central Government's declarations under the United Nations (Privileges and Immunities) Act.

Anti-dumping duty amendment updates listed exporters subject to measures under the Customs Tariff framework.
Amendment to an anti-dumping notification substitutes named exporters in Table I of Notification No. 15/2007-Customs for specified serial entries, updating the list of producers/exporters subject to anti-dumping measures on polyester yarns, pursuant to findings of the designated authority under the Customs Tariff Act and relevant anti-dumping rules.

Tariff value fixation for specified edible oils and brass scrap amended, substituting a revised customs schedule for import valuation.
The Board, invoking section 14(2) of the Customs Act, 1962, substitutes a revised Table in Notification No. 36/2001-Cus (N.T.) to fix tariff values (US$/MT) for specified imported goods, notably categories of palm oil and palmolein, crude soyabean oil, brass scrap (all grades) and poppy seeds, thereby prescribing authoritative tariff-value entries for customs valuation and confirming adjustments or continuations of values for each listed commodity.

Director disqualification declaration required in DIN forms to confirm no statutory bar or proclaimed offender status before appointment.
The Rules require Form DIN-1 to contain a declaration by the applicant that they are not restrained, disqualified or removed from appointment as a director under Companies Act provisions and have not been declared a proclaimed offender by any court; Form DIN-3 must include a company verification that the appointed director(s) have provided these same declarations to the company.

Disclosure of convictions requires declaration of past convictions and proclaimed-offender status by company subscribers and appointed directors.
The amendment inserts mandatory declarations and verifications into Annexure 'A' forms: Form No.1 must collect subscriber confirmation and details of convictions involving moral turpitude, economic or criminal offences or offences related to company promotion/management, and a declaration that the subscriber is not declared a proclaimed offender; Form No.32 must include verification that appointed directors have declared they are not proclaimed offenders.

Education loan interest deduction: Credila specified as Financial Institution permitting claims under Section 80E for qualifying borrowers.
The Central Government has notified Credila Financial Services Private Limited as a Financial Institution for the purposes of the education-loan interest deduction under the Income-tax Act, thereby classifying loans taken for higher education from that institution as qualifying for the statutory interest deduction.

Direct recruitment: new junior posts added with an age limit, specified qualifications and selection committee composition.
The amendment adds Junior Secretarial Assistant, Junior Accounts Assistant and Junior Library Assistant as posts to be filled by direct recruitment, each with an upper age limit of up to 28 years and requiring the qualifications specified for the corresponding assistant categories; it also mandates a minimum three-member selection committee of two internal members and one external member.

Common Adjudicating Authority appointed to exercise adjudicatory powers in customs show cause proceedings concerning a specified importer.
A Common Adjudicating Authority is appointed by delegating to the Additional Commissioner or Joint Commissioner of Customs (Imports) at New Customs House, Mumbai the powers and duties of their counterparts in Chennai solely to adjudicate specified show cause notice proceedings issued to M/s. Radhey Govind Synthetics and others by the revenue intelligence unit, as identified by the referenced file.

Common Adjudicating Authority appointment transfers adjudicatory powers to designated Additional Commissioner for adjudication of specified show cause notices.
An Additional Commissioner of Customs at the Inland Container Depot, Tughlakabad is appointed as the Common Adjudicating Authority to exercise the powers and duties of two specified Additional/Joint Commissioners for the sole purpose of adjudicating show cause notice proceedings issued to M/s. Victory and others by the Directorate of Revenue Intelligence.

Exemption under section 35AC: amendment increases corpus allocation for notified educational project, retaining total approved cost.
Amendment to a Central Government notification under the Income-tax Act substitutes the corpus allocation in the notification table for the Satya Bharti Schools project, increasing the corpus fund while leaving the overall approved project cost unchanged, following the National Committee's recommendation to enhance the corpus and reduce capital expenditure.

Tax exemption transfer: project recognition and donation mobilization authority shifted to a new trust.
Notification relocates an income-tax-exempt project for medical services and corpus-building from one trust to another effective 1-12-2010; it authorises the receiving trust to mobilise donations for a defined period, approves transfer of assets and liabilities as on 30-11-2010, and adopts revised allocations for running and maintenance and for the corpus fund, following the National Committee's recommendation.

Exemption under Section 35AC extended for old age home and women upliftment project; permitted project cost increased.
Exemption under Section 35AC is extended for Aashara Mahila Utkarsh Trust's old age home and women upliftment campaign after the National Committee recommended continuation and an increase in the allowable project cost; the Central Government amends the earlier notification to substitute the previously specified maximum project cost with a higher amount, thereby changing the cap on qualifying project expenditure for deduction.

Section 35AC exemption extended for the Research and Rehabilitation Centre for the Deaf; project notified as eligible for a further period.
The Central Government, under the Income-tax Act, extends the Section 35AC exemption for the Research and Rehabilitation Centre for the Deaf carried out by the Delhi Association of the Deaf, following the National Committee's recommendation, and notifies the project as eligible for a further period beginning with the financial year 2010-11 without change to the approved project cost.

Section 35AC exemption extended for disability rehabilitation scheme, enabling continued tax-benefit recognition for an additional multi-year period.
Exemption under section 35AC is granted to Amar Jyoti Charitable Trust for rehabilitation activities-construction, equipment, aids, learning materials, furnishing and running of integrated education, vocational training, medical care and employment opportunities-recognized as an eligible project for tax-exemption, with the approved project cost maintained and the eligible period extended for an additional three year term beginning with the 2010-11 financial year.

Section 35AC exemption extended for Sainik Ashram project; continuation permitted for two additional financial years.
The Central Government extends the Section 35AC tax-exemption status of the Sainik Ashram project by Kerala Ex-Servicemen Welfare Association (KEXWA), preserving its previously approved cost and specifying the scheme as eligible for the further two financial years commencing 2010-11, following the National Committee's recommendation that the project is being executed properly.

Industrial park approval: tax benefits granted to the notified undertaking subject to occupancy, activity and reporting conditions.
Notification designates M/s. Marathon Nextgen Realty Limited and its Marathon Nextgen Innova IT Building project as an industrial park under the Industrial Park Scheme, 2008, subject to specified conditions: identified location and commencement date, minimum constructed floor area and minimum industrial units, allocable area limits for industrial and commercial use, ownership restriction, unit occupation cap, exclusivity of specified activities, entitlement to tax benefits only for the notified undertaking after meeting the minimum unit threshold, separate accounting, annual reporting in Form IPS-II, and potential invalidation or withdrawal for misinformation, undisclosed material facts, unauthorized plan amendments, or non-compliance.