The amendment to Notification No. 43/2020-State Tax extends the time limits specified in its first paragraph under the Arunachal Pradesh GST framework. The date previously set as 29 June 2020 is replaced with 30 August 2020, and the date previously set as 30 June 2020 is replaced with 31 August 2020.

The Assistant Commissioner of Customs in the Office of the Principal Commissioner of Customs (Air Cargo) is designated as the Central Public Information Officer for the Chennai Air Cargo Commissionerate under the Right to Information Act, 2005. The notice also identifies the Joint Commissioner of Customs, Appraising Main, Chennai-VII, in connection with the RTI administration arrangement.

Composition levy rates under the Arunachal Pradesh Goods and Services Tax Rules, 2017 are revised with effect from 1 April 2020. Eligible manufacturers, specified Schedule II suppliers, and other eligible composition suppliers are taxed at separately prescribed rates. Registered persons excluded from the regular composition scheme but eligible for the alternative composition scheme are subject to tax at three per cent of turnover of taxable supplies of goods and services.

E-way bill validity under the Arunachal Pradesh GST framework is extended for e-way bills generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before 24 March 2020, where validity expired on or after 20 March 2020. Such e-way bills are deemed valid until 30 June 2020. The amendment takes effect from 31 May 2020.

Cinematographic film processors operating on photographic principles fall under Heading 9010.10 as photographic developing equipment. Separately imported equipment may nevertheless qualify for customs-duty exemption as an integral part of a notified medical system where technical evidence establishes that it is indispensable to diagnostic functioning. The film processor was essential to the cardiac and vascular angiography system's diagnostic operation, and no competent contrary evidence established non-medical use. It therefore qualified for exemption under Notification No. 23/98-Cus., while its tariff classification remained unchanged.

Goods Transport Agencies may elect to pay GST themselves on specified services by using the prescribed declaration mechanism. For financial year 2023-24, the option must be exercised by 31 May 2023. A GTA commencing business or becoming liable for GST registration during a financial year may exercise the option for that year through a declaration in Annexure V within 45 days from applying for registration or one month from obtaining registration, whichever is later.

Self-sealing permission granted to an eligible exporter or merchant exporter has no prescribed validity period and continues unless withdrawn, suspended or cancelled. EDI registration validity for fresh and existing permissions is extended up to 31 March 2027, followed by annual extensions by the FSP Cell without fresh approval until system enhancement. Permissions expressly issued for a fixed period require renewal from the jurisdictional Commissionerate. Amendments to premises, authorised signatory or ROC particulars require jurisdictional approval and intimation to the FSP Cell.

The Supreme Court issued notice in a challenge to an NCLT order concerning mortgaged immovable properties. It stayed the NCLT order subject to deposit of the stipulated amount and restrained the creation of encumbrances or third-party rights over the mortgaged properties. The interim measures preserve the secured properties pending further proceedings.

Right to Information appeals concerning information held by the Customs Commissionerates NS-I, NS-III and NS-V at Jawaharlal Nehru Custom House are assigned to the designated Joint Commissioner of Customs as the First Appellate Authority, with immediate effect and until further orders. The designation supersedes earlier public notices and operates as a Standing Order for officers and staff across those Commissionerates.

The Competition Commission of India approved the amalgamation of Go Digit Infoworks Services Private Limited, the holding company of Go Digit General Insurance Limited, with Go Digit General Insurance Limited as the surviving entity. Infoworks has no present market-facing business activities. Go Digit General provides general and health insurance products and services in India, with a specialised focus on general insurance.

Competition approval was granted for Brookfield Asset Management Ltd. to indirectly acquire units in Oaktree Capital Group Holdings, L.P. and Oaktree Equity Plan, L.P., resulting in the acquisition of the Oaktree operating group of entities. Brookfield Asset Management is a global alternative asset manager, while the Oaktree group provides alternative investment management services.

Processed dairy exports from Assam to Bhutan commenced with a Purabi Ice Cream consignment exported by North East Dairy and Foods Limited and manufactured through Assam's cooperative dairy network. The Agricultural and Processed Food Products Export Development Authority supported export documentation, regulatory compliance, market access and stakeholder coordination. The initiative seeks to expand value-added dairy exports from the North Eastern Region, with plans to introduce longer-shelf-life products and increase exports according to market demand.

Financial-market depth requires reliable liquidity and price discovery, efficient risk distribution, and diverse, meaningful participation across market conditions. Government and corporate bond markets, money markets, and foreign exchange and derivative markets should channel long-term savings into investment and enable management of interest-rate, currency and credit risks. Product innovation must serve genuine needs and be supported by suitability assessments, transparent disclosure, fair pricing, independent valuation and user risk-management capacity. Regulators, market institutions, issuers, investors and infrastructure providers share responsibility for resilient, transparent and trusted markets.

Draft amendments to securitisation transaction directions seek to improve the efficiency, liquidity and transparency of issuing and subsequently transferring Securitisation Notes. The proposals apply to commercial banks, small finance banks, non-banking financial companies and all India financial institutions. Public and stakeholder comments are invited through the designated regulatory consultation platform or alternatively by post or email.

Section 14A disallowance under Rule 8D requires the Assessing Officer to record objective satisfaction, having regard to the accounts, that the taxpayer's own computation of expenditure relating to exempt income is incorrect. Disallowance must also be confined to investments that actually yielded exempt income, resulting in deletion of the related disallowance and corresponding book-profit adjustment. Lease rentals for motor vehicles used in the ordinary course of business are deductible by the lessee. As ownership of leased assets remains with the lessor for depreciation purposes, lease-rental deductions are allowable to the lessee.

The information technology and information technology enabled services Special Economic Zone at Manikonda Village, Telangana, is bifurcated into SEZ-A and SEZ-B, and 8.98 hectares are partially de-notified from the previously notified zone. Following the bifurcation, SEZ-A comprises 0.66 hectares and SEZ-B comprises 2.79 hectares, as delineated by the notified survey details and boundary coordinates. The notification gives effect to the bifurcation and partial de-notification after the relevant statutory requirements, State Government approval, Development Commissioner recommendation, and Board of Approval recommendation were met.

Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.

Specified income of the Chhattisgarh Real Estate Regulatory Authority is notified for exemption purposes under Schedule III read with section 11 of the Income-tax Act, 2025. Covered income comprises government grants, loans or advances; fees and penalties received from real-estate stakeholders under the real-estate regulatory law; and interest earned on those receipts. The notification applies for tax years 2026-27 and 2027-28, subject to the Authority not undertaking commercial activity, filing its income-tax return as prescribed, and maintaining unchanged activities and income nature. Non-compliance results in withdrawal of the exemption and initiation of proceedings under the Act.

Income arising to the Chhattisgarh Real Estate Regulatory Authority from government grants, loans or advances, regulatory fees and penalties, and interest on those receipts is notified for exemption under section 10(46) of the Income-tax Act, 1961. The exemption applies subject to the authority not undertaking commercial activity, maintaining unchanged activities and income character, and filing its income-tax return as required. Non-compliance may trigger penal action and withdrawal of the exemption. The notification is deemed applicable for assessment years 2024-25 through 2026-27, under the savings provisions governing the repeal of the 1961 Act.

Specified income of the Fees Regulating Authority, Maharashtra, is exempt under section 10(46) of the Income-tax Act, 1961, including processing fees, interest, penalties and other charges from private professional educational institutions, State Government reimbursements or grants, and interest on deposits and investments. The exemption operates under the savings provisions of the Income-tax Act, 2025 despite repeal of the 1961 Act, and applies retrospectively for assessment years 2022-23 to 2026-27. It remains conditional on no commercial activity, unchanged activities and income nature, and filing of returns under section 139(4C)(g); breach may lead to penalties and withdrawal of exemption.