Duty drawback classification clarified for machined parts, and widespread tariff item and drawback rate revisions updated retrospectively.
Retrospectively from 1 October 2011, Notification No. 68/2011-Customs(N.T.) is amended to revise duty drawback rates and tariff classifications across multiple Schedule chapters and to insert a new note allowing identifiable ready-to-use machined parts predominantly of iron, steel or aluminium made by casting or forging, not specified at six-digit level in Chapters 84, 85 or 87, to be classified under relevant tariff items in headings 8487, 8548 or 8708 irrespective of four-digit chapter-level classification.

Investigation jurisdiction for FCRA offences allocated between state crime branches and central agency based on scale of contributions.
Specification designates officers not below the rank of Sub Inspector as the authorities for investigation under the Foreign Contribution (Regulation) Act, 2010 and allocates investigative responsibility by scale: State Investigating Agencies (Crime Branch) handle prima facie violations involving receipt of foreign contribution below the stated monetary threshold within their States, while the Central Bureau of Investigation is assigned offences at or above that threshold and other cases specifically entrusted by the Central Government.

SEZ area expansion notified, adding specified land parcels to the Free Trade and Warehousing Zone under SEZ Act.
Notification incorporates an additional 3.410 hectares into the sector specific Special Economic Zone for a Free Trade and Warehousing Zone at Village Sai, Panvel, Maharashtra, raising the total notified SEZ area to 57.045 hectares. The inclusion is made under the statutory powers conferred by the SEZ Act and the SEZ Rules, and lists the specific survey/hissa numbers and hectare allocations for each parcel to be added, thereby formally expanding the SEZ's notified territorial extent.

Previous sanction under FCRA authorised: central probes vested in Union Home Secretary, state probes with State Home Secretaries.
Authorisation vests the administrative power to accord previous sanction under Section 40 of the Foreign Contribution (Regulation) Act, 2010 in designated executive officers: the Union Home Secretary for offences probed by central investigating agencies and the State Home Secretary of the concerned State for offences probed by state crime investigation agencies.

Exchange rate determination for customs valuation, fixing import and export conversion rates for listed foreign currencies.
Determination of exchange rates under section 14 of the Customs Act, 1962 fixing conversion rates of specified foreign currencies into Indian rupees for assessing imported and exported goods, superseding the prior notification and operative from 1st November, 2011, with distinct import and export rates set out in Schedule I and a rate for Japanese Yen in Schedule II.

E-payment mandate for registered dealers: electronic payments required for monthly and quarterly tax periods via bank portal.
Notification designates Central Bank of India branches as the appropriate Government Treasury for DVAT dues; banks must remit funds to the DVAT account at the Reserve Bank within three days, levy interest on delayed remittances at bank rate plus two percent, collect tax via online computerized counters with software producing prescribed MIS and electronic data transfers, accept payments at any authorised branch irrespective of dealer accounts, and ensure compliance with RBI and IT Act security provisions.

TDS reporting deadlines updated; separate due dates for government/non-government deductors and declaration-based non-deduction reporting required.
Rule 31A(2) prescribes distinct quarterly TDS statement due dates for government and non-government deductors and Rule 31A(4) requires reporting particulars where tax was not deducted due to a payee declaration. Rule 37BA(2)(i) provides that TDS credit shall be given to a person other than the deductee if the deductee files a declaration and the deductor reports the deduction in that other person's name in the deduction information.

Rough marble imports: balance quota allocation requires email and hard-copy submissions by specified deadlines 2011-12.
Allocation of the remaining import quota for rough marble blocks follows Notification No. 64 (4 Aug 2011) with the same eligibility criteria; applicants previously allocated or rejected by Regional Authorities and those in DEL are ineligible. Email applications in the prescribed format must be received between 1000 hours on 24 October 2011 and 1700 hours on 28 October 2011; hard-copy applications and supporting documents must be submitted to DGFT HQ at Udyog Bhavan, New Delhi by 1700 hours on 28 October 2011. Other conditions of Notification No. 64 remain unchanged.

Extension of filing deadline to accommodate newly mandated e filing requirement, providing additional time for service tax return compliance.
An administrative order under Rule 7(4) of the Service Tax Rules 1994 extends the filing deadline for half-yearly service tax returns for April-September 2011, shifting the earlier due date to a later date to accommodate the newly mandated universal e-filing requirement. The extension is issued to provide taxpayers additional time to comply with the mandatory electronic submission and is circulated to relevant tax field offices for implementation.

Anti-dumping duty on MBTS imposed, applying to specified imports and payable in Indian currency under customs rules.
Imposition of anti-dumping duty on MBTS (Dibenzothiazole disulphide) follows a continuation review under the Customs Tariff Act and associated rules. The duty applies to specified tariff subheadings, targets imports originating in or exported from the People's Republic of China and certain cross-border scenarios, is fixed per unit and denominated in a foreign currency, and is payable in Indian currency. The rate of exchange for conversion is the official rate specified under the Customs Act and the relevant date is the date of presentation of the bill of entry.

Notary public added to verification options for Senior Citizens Savings Scheme forms, permitting notarisation in place of oath commissioner.
Amendment permits attestation by a Notary Public in addition to an Oath Commissioner in Annexures II and III to Form F of the Senior Citizens Savings Scheme Rules, 2004, by inserting the words "or Notary Public" after "Oath Commissioner" under the heading VERIFICATION, effective on publication in the Official Gazette.

Point of Taxation Rules interpretation: "received/paid" now read as received or receivable/paid or payable, affecting ST 3 filings.
The amendment authorises the Central Board of Excise and Customs to specify documents and timeframes for submission with applications and to extend prescribed filing periods where special circumstances exist. It also amends Form ST 3 to state that the terms "received/paid" shall be construed as "received or receivable / paid or payable" under the Point of Taxation Rules, 2011. These changes operate from publication in the Official Gazette.

Project eligibility under section 35AC expanded to include additional rural development activities while retaining the approved cost ceiling.
Notification designates Tata Sponge Iron Limited's community development initiative in Keonjhar District as an eligible project under section 35AC, reaffirming prior eligible activities and extensions and confirming the approved aggregate cost of three point one six crore. On recommendation of the National Committee, the scheme's scope is formally expanded to include six additional activities-drinking water project construction and maintenance; educational infrastructure development; sanitation and disease prevention; renewable-energy rural electrification; community centre development and village road repairs; and sports and cultural activities-within the existing approved cost ceiling.

Section 35AC notification expands eligible project area and authorises extensions and cost enhancements for Integrated Rural Development Project.
Central Government reaffirms notification of the "Integrated Rural Development Project" by Jankidevi Bajaj Gram Vikas Sanstha as an eligible project for tax exemption, records successive period extensions and estimated cost enhancements, and amends the project area to include villages in Wardha district in addition to villages of Pune and Aurangabad districts in Maharashtra and Sikar district in Rajasthan within the limit of the already approved cost.

Eligible project notification under income tax rules reaffirms charitable cancer care and related activities and records address change.
The Central Government reaffirms Global Cancer Concern India's charitable scheme as an eligible project covering vocational training, education for destitute children, outreach cancer care, detection camps and palliative therapy, confirms no change to the approved project cost, and amends the earlier notification to record the organisation's change of registered address on the National Committee's recommendation.

Section 35AC eligibility extended for Integrated Rural Development Programme; eligible project period and approved project cost increased.
Central Government notification under the Explanation to section 35AC extends eligibility of the Integrated Rural Development Programme run by Lupin Human Welfare & Research Foundation for a further period of three financial years and amends the previously notified maximum project cost, substituting the earlier approved cost with an increased approved project cost following the National Committee's recommendation under the Income-tax Rules.

Tax deduction under section 35AC: extension of eligibility for an educational infrastructure project following committee recommendation.
Notification under section 35AC designates the Sirajul Huda Educational Complex project-expansion, upgradation and renovation to admit more students and provide free education with free hostel facilities to underprivileged rural students-as an eligible project for donor tax benefits, and, following the National Committee's recommendation that execution is proper, extends that eligibility for a further three financial years commencing 2012-13 without any change to the approved project cost.

Eligible Project Extension: Corpus fund eligibility extended for a further multi-year period by Central Government notification.
The Central Government notifies that the "Corpus fund" of Tamilnad Kidney Research Foundation, Chennai, is an eligible project or scheme under the Explanation to section 35AC for a further three-year period commencing with the 2011-12 financial year, pursuant to a recommendation by the National Committee under sub-rule (5) of rule 11M of the Income-tax Rules, 1962, and confirms no change in the previously approved project cost.

Deduction under section 35AC: eligible project cost increased for charitable trust's ambulance and welfare scheme.
Notification under section 35AC recognises the Shree Baldevdas Charitable Trust scheme for ambulance purchase and welfare activities and amends the earlier notification by increasing the maximum project cost allowed as deduction and confirming inclusion of a corpus fund; the amendment substitutes the prior cost figure with the newly authorised amount following a recommendation under the Income-tax Rules.

Eligible Project designation extends tax-exempt rehabilitation scheme for leprosy-cured patients for three more financial years.
The notification extends the designation of the project "Running of Rehabilitation/Welfare activities for leprosy cured patients at Sindhrot, Vadodara, Gujarat" by Shram Mandir Trust as an eligible project or scheme under Section 35AC for three further financial years beginning 2011-12, with the approved project cost remaining at the previously enhanced amount, following a recommendation by the National Committee for Promotion of Social and Economic Welfare.