Income Tax [IT] Notifications

Notification No.14/2010 dated 05-03-2010
Approval of Petroleum Conservation Research Association, New Delhi for the purpose of Section 35(1)(ii)

Notification No.13/2010 dated 05-03-2010
Approval of Public Health Foundation of India, New Delhi, New Delhi for the purpose of Section 35(1)(ii)

Notification No.12/2010 dated 24-02-2010
Notification under section 35(1)(ii)/(iii) - Mahila Mandal Barmer Agor notified (MMBA)/Rajasthan notified

Notification No.11/2010 dated 24-02-2010
Notification under section 35(1)(ii)/(iii) - Asian Health Care Foundation/Hyderabad notified

Notification No.10/2010 dated 19-02-2010
Section 80-IA(4)(iii) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from industrial undertakings, etc., in certain cases - Notified undertaking which develops, operates and maintains an industrial park - Kolte Patil Developers Ltd. notified u/s 80-IA(4)(iii)


Income Tax [IT] Circulars / Clarifications / Trade Notices etc.

ORDER NO. 3/JS(FT&R-II)/2010 dated 08-03-2010
Dispute Resolution Panel (DRP) - duty to exercise the powers and perform the functions in respect of specified cases or classes of cases

03/2010 dated 02-03-2010
Since no constructive credit to the depositor’s / payee’s account takes place while calculating interest on time deposits on daily or monthly basis in the CBS software used by banks, tax need not be deducted at source on such provisioning of interest by banks for the purposes of macro monitoring onl

01/2010 dated 25-02-2010
Processing of returns of A.Y. 2008-09 - Steps to clear the backlog

Order No. 2/FT&TR/2010 dated 17-02-2010
Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel - Modification/supersession of orders relating to nomination of members to the Dispute Resolution Panel

F.No. 275/192/2009-IT(B) dated 09-02-2010
Clarification regarding deduction in respect of contribution to pension scheme under Section 80 CCD - matter reg

2/2010 dated 29-01-2010
Adjustment of "Advance Tax in respect of Fringe Benefits" for Assessment Year 2010-11 against "Advance Tax" - matter regarding

Service Tax [ST] Notifications

Notification No.18/2010 dated 02-03-2010
CORRIGENDUM - Exempts service providing packaged or canned software, intended for single use and packed if the appropriate duty of customs have been paid - Notification no. 17/2010

Notification No.17/2010 dated 27-02-2010
Exempts service providing packaged or canned software, intended for single use and packed if the appropriate duty of customs have been paid

Notification No.16/2010 dated 27-02-2010
Amends Taxation of Services (Provided from outside India and Received in India) Rules, 2006. to change the scope of India for the purpose of Import of Service and to Changes the category of import in relation to services provided by CA, CS, ICWA, and Mandap Keeper to residuary clause

Notification No.15/2010 dated 27-02-2010
Amends Service Tax (Determination of Value) Rules, 2006 to exclude the taxes levied by any Government on any passenger travelling by air subject to certain condition

Notification No.14/2010 dated 27-02-2010
Extension of the scope of service tax to Whole of continental shelf and exclusive economic zone of India and the installations, structures and vessels within the continental shelf and the exclusive economic zone of India, specified purposes – In Suppression of Notification No. 1/2002


Service Tax [ST] Circulars / Clarifications / Trade Notices etc.

None dated 26-02-2010
Summary of notification and Rules issue under Service-tax

D.O.F. No.334/1/2010-TRU dated 26-02-2010
Changes proposed in service tax law and procedure in Union Budget 2010-11 - regarding

120/01/2010-ST dated 19-01-2010
Problems faced by exporters in availing refund of excess credit - regarding

Order - 02/2010 dated 08-01-2010
Procedure to be adopted in ascertaining whether parties have complied with order regarding pre-deposit

119/2009 dated 21-12-2009
Service tax valuation issues pertaining to Customs House Agents Service-reg

28/2009 dated 15-12-2009
Development of a new software application called Automation of Central Excise and Service Tax (ACES)

Central Excise Tariff [CE] Notifications

Notification No.18/2010 dated 27-02-2010
Effective rate of duty on cigarettes

Notification No.17/2010 dated 27-02-2010
Exempts packaged software or canned software equivalent to the excise duty payable on the portion of the value determined under section 4 which represents the consideration paid or payable for transfer of the right to use such goods – Supersedes Notification on. 22/2009

Notification No.16/2010 dated 27-02-2010
Capacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobacco

Notification No.15/2010 dated 27-02-2010
Exempts all items of machinery, and components, required for initial setting up of a solar power generation project or facility

Notification No.14/2010 dated 27-02-2010
Amends Notification No. 49/2006-Central Excise, dated the 30th December, 2006 – Effective rate of duty on Exempts Printing Blocks, Printing types, mathematical calculating instruments and pantographs from whole of duty and software


Central Excise Non-Tariff [CE(NT)] Notifications

Notification No.11/2010 dated 27-02-2010
Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

Notification No.10/2010 dated 27-02-2010
Production capacity based duty – notifies unmanufactured tobacco bearing a brand name and chewing tobacco for the purpose of section 3A

Notification No.09/2010 dated 27-02-2010
Amends entries related to MRP goods – relating to Pan masala containing tobacco, Parts, components and assemblies of automobiles

Notification No.08/2010 dated 27-02-2010
Amends Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008

Notification No.07/2010 dated 27-02-2010
Amends notification no. 5/2006 – Refund of cenvat credit in case of export


Central Excise [CE] Circulars / Clarifications / Trade Notices etc.

918/08/2010-CX dated 04-03-2010
Implementation of the provisions of COTP Act, 2003 and The Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008"- Empowering the Customs & Central Excise Officers - regarding

917/07/2010-CX dated 04-03-2010
Export warehousing - Extension of facility at Gautam Budh Nagar in the state of Utter Pradesh and Nagpur in the state of Maharashtra - regarding.

916/06/2010-CX dated 04-03-2010
Leviability of cess on tractors under Tractor Cess Rules, 1992-reg.

None dated 26-02-2010
EXPLANATORY NOTES (EXCISE)

None dated 26-02-2010
Summary of notification issue under Central Excise (N.T.)

None dated 26-02-2010
Summary of notification issue under Central Excise

Customs Tariff [Cus] Notifications

Notification No.31/2010 dated 27-02-2010
Exempt packaged & canned soft ware from customs duties.

Notification No.30/2010 dated 27-02-2010
Concessional customs duty of 5% on all equipments , instruments etc. required for initial setting up of Solar Power Project or facility.

Notification No.29/2010 dated 27-02-2010
Exemption from special CVD ( additional duty of customs) on specified goods

Notification No.28/2010 dated 27-02-2010
Exemption from special additional duty of customs to parts,accessories of mobile phones, battery chargers & its parts etc.

Notification No.27/2010 dated 27-02-2010
Exemption to films, gaming software etc from customs duties


Customs Non-Tariff [Cus(NT)] Notifications

Notification No.19/2010 dated 27-02-2010
Tariff Value - Changes in Brass Scrap and Poppy Seeds

Notification No.18/2010 dated 27-02-2010
Central Government amend the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles for Determination for Injury) Rules, 1995

Notification No.17/2010 dated 24-02-2010
Exchange Rate notification of the foreign currency with effect from 1st March, 2010

Notification No.16/2010 dated 17-02-2010
Appoints Common Adjudicating Authority

Notification No.15/2010 dated 17-02-2010
Appoints Common Adjudicating Authority


Customs [Cus] Circulars / Clarifications / Trade Notices etc.

None dated 26-02-2010
Summary of notification issue under Custom

None dated 26-02-2010
Amends notification 2/95 dated 01.01.1995

D.O.F.No.334/ 1/2010-TRU dated 26-02-2010
Changes in the Rate of the Custom duties and other measures and Legislative Proposals have been proposed through the Finance Bill, 2010

F.No.437/14/2010-Cus.IV dated 19-02-2010
Appoints Common Adjudicating Authority

04/2010 dated 15-02-2010
Carriage of domestic cargo on international flights - regarding

03/2010 dated 12-02-2010
Classification of artware / handicraft items and composite goods in the Drawback Schedule - reg

Foreign Trade / Import-Export [FTP] Notifications

Notification No.33 /2009-2014 dated 03-03-2010
Prohibition on Export of Non-basmati Rice - exemption regarding

Notification No.32/2009-14 dated 26-02-2010
Use of Duty Credit Scrips for payment of Customs Duties in case of EO defaults under Authorizations issued under Chapters 4 and 5 of the Policy

Notification No.31/2009-14 dated 16-02-2010
Amendment in paragraph 4.1.6 related to Value Addition under Advance Authorisation scheme

Notification No.30/2009-2014 dated 10-02-2010
Import policy for vehicles

Notification No.29/2009-2014 dated 09-02-2010
Prohibition on export of wheat and wheat products - exemption for export of wheat to Nepal


Foreign Trade / Import-Export [FTP] Public Notices / Circulars / Clarifications / Trade Notices etc.

48/2009-2014 dated 05-03-2010
Indo - China Border Trade.

47/2009-14 dated 04-03-2010
Flexibility for import of any alternative import items of Silk from the permissible inputs of SION

46/ 2009-14 dated 26-02-2010
Toilet linen and kitchen linen, of terry toweling or similar terry fabric, of cotton AND Toilet linen and kitchen linen, of other textile materials added to Focus Products - Appendex 37D

45/2009-2014 dated 23-02-2010
Export of CXL Concessions Sugar to European Union (EU)

44/2009-2014 dated 22-02-2010
Amendment of Para 2.63 (iii) of HBP Vol.I regarding RCMC

43 (RE: 2010)/2009-2014 dated 22-02-2010
Amendment/modification in SION S. No. C-1808

Special Economic Zone [SEZ] Notifications

Notification No.S. O. 546(E) dated 05-03-2010
To set up a sector specific Special Economic Zone for Alumina/Aluminium, refining , smelting, associated processes, products and raw material industrial sector at APIIC Industrial Park, villages Rachapalli, G. Koduru, Tamaram, Mandal-Makavarapallem, District Visakhapatnam - Andhra Pradesh

Notification No.S.O. 529(E) dated 03-03-2010
To Set up a sector specific Special Economic Zone for Manufacture and Export of Aluminium along with 1215 MW Captive Power Plant at Bhurkamunda, Brundamal and Kurebaga Village Tehsil and District-Jharsuguda, - Orissa

Notification No.S.O. 528(E) dated 03-03-2010
Developers of SEZ Notified by Central Government - Deemed Licensee under Electricity Act, 2003 (36 of 2003)

Notification No.S. O. 527 dated 03-03-2010
Provisions of clause (u) of section 2 of the Special Economic Zones Act, 2005, would not apply to setting up of (i) offsite Automated Teller Machines in the SEZ, and (ii) branches in Special Economic Zones by Banks, not licensed as Offshore Banking Units

Notification No.S.O. 455(E) dated 23-02-2010
To set up a sector specific Special Economic Zone for Multi-Services with Free Trade Warehousing Zone at Pargana - Ralhupur Tehsil and District Chandauli in the State of Uttar Pradesh;


Special Economic Zone [SEZ] Circulars / Clarifications / Trade Notices etc.
Instruction No. 47 dated 04-03-2010
SEZs: Procurement, Import and Export of Prohibited and Restricted Goods

Instruction No. 46 dated 12-01-2010
Setting up of small scale units in Central Government SEZ - reg.

22/2009 dated 29-12-2009
RBI Circular allowing SEZ Devleoper to maintain EEFC Account

Instruction No. 45 dated 30-11-2009
Implementation of the provisions of the SEZ Act and SEZ Rules, 2006

44/2009 dated 24-11-2009
Reports to be furnished by DCs for review/monitoring of performance of SEZs

43/2009 dated 23-11-2009
Procedure for seeking clarification on policy issues relating to SEZ Act and Rules from Department of Commerce

Foreign Exchange Management [FEMA] Notifications

Notification No.202/2009-RB dated 10-11-2009
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India)

Notification No.201/RB-2009 dated 05-11-2009
Foreign Exchange Management (Foreign Exchange Derivative Contracts)

Notification No.200/2009-RB dated 05-10-2009
Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) (Second Amendment) Regulations, 2009

Notification No.199/2009-RB dated 30-09-2009
Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) (Second Amendment) Regulations, 2009

Notification No.198/2009-RB dated 24-09-2009
Foreign Exchange Management (Remittance of Assets) (Amendment) Regulations, 2009


Foreign Exchange Management [FEMA] Circulars / Clarifications / Trade Notices etc.

41/2010 dated 05-03-2010
Exim Bank's Line of Credit of USD 15 million to the Government of the Republic of Benin

40 dated 02-03-2010
External Commercial Borrowings (ECB) Policy - Structured Obligations

39 dated 02-03-2010
External Commercial Borrowings (ECB) Policy

38 dated 02-03-2010
External Commercial Borrowings (ECB) Policy

37/2010 dated 25-02-2010
Exim Bank's Line of Credit of USD 25 million to the Government of the Democratic Republic of Congo

36/2010 dated 24-02-2010
Overseas Investment Application - Online Reporting of Overseas Direct Investment in Form ODI

Delhi Value Added Tax [DVAT] Notifications

Notification No.No. F. 7(7)/Policy-III/VAT/2005-06/864 dated 02-03-2010
Value Added Tax Commissioner, include one more bank in the already provided scheme for payment of tax, penalty, interest or any other dues though e-payment for the dealers

Notification No.No. F.3 (39)/Fin.(T&E)/2008-09 dated 23-02-2010
Appointment of Chairman of the Delhi Value Added Tax Appellate Tribunal

Notification No.No. F. 3(11)/Fin.(T&E)/2009-10/JSF/72 dated 04-02-2010
Appointment of Value Added Tax Inspector

Notification No.No. F. 3(9)/Fin. (T & E)/2009-10/JSFin./66 dated 02-02-2010
Appointment of Value Added Tax Inspector

Notification No.No. F. 3(14)/Fin. (T&E)/2009-10/JSFin/53 dated 29-01-2010
Appointment of Value Added Tax Inspector


Delhi Value Added Tax [DVAT] Circulars / Clarifications / Notices

09/2010 dated 19-02-2010
Acceptance of Manual Return

No.F.III/7/CST/Misc/2000/Estt./14454-58 dated 20-01-2010
Order - Work Allocation

No. F.3(33)/P-II/VAT/Misc./2006/756 dated 18-01-2010
Order - furnishing of reconciliation return in Form DVAT 51, up to 31st March, 2010 for the Ist and IInd quarter of the year 2009-10. - furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-I' or 'E-II', 'F', 'I', 'J' and 'H'

No.F.III/7/CST/Misc/2000/Estt./Pt./14244-48 dated 15-01-2010
order - Work Allocation

No.F.3(33)/P-II/VAT/Misc./2006/672-82 dated 30-11-2009
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the Ist, IInd, IIIrd and IVth quarter of the year 2008-09 (up to 31st December 2009)

No. 749 dated 05-11-2009
Acceptance of duplicate parts of Statutory Forms