Income Tax [IT] Notifications

Notification No.69/2010 dated 26-08-2010
Employer's annual contributions in a recognised provident fund – Deemed income of employee – Rate of interest reduced from 9.5% to 8.5% for the purpose of Rule 6(b) of Part A of the Fourth Schedule to the Income Tax Act, 1961

Notification No.68/2010 dated 05-08-2010
"Archery Association of India" specifies as the association purposes of section 80G of the Income-tax Act, 1961 (43 of 1961)

Notification No.67/2010 dated 03-08-2010
Profits and gains from industrial undertakings purposes of section 80-IB(10)

Notification No.66/2010 dated 28-07-2010
Profits and gains from industrial infrastructure undertakings, etc., purpose of clause (iii) of sub-section (4) of Section 80-IA of the Income-tax Act, 1961

Notification No.65/2010 dated 28-07-2010
Amends notification No. S.O. 732(E) dated 31st July, 2001 - Schedule-I, for serial numbers 1, 2, 3, and 4


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

Order No. 4/FT&TR-II/2010 dated 26-08-2010
Constitution of Dispute Resolution Panel (DRP-II, Mumbai) comprising of three Commissioners/Directors of Income-tax

Instruction No. 5/2010 dated 21-07-2010
Steps to clear backlog of returns

Instruction No. 4/2010 dated 21-07-2010
Instruction regarding issue of certificate of lower collection of tax at source u/s 206C(9) of the Income-tax Act 1961

3/FT&TR-II/2010 dated 01-07-2010
Constitution of Dispute Resolution Panel (DRP-II, Mumbai)

05/2010 dated 03-06-2010
Explanatory notes to the provisions of the Finance (No. 2) Act, 2009

04/2010 dated 25-05-2010
Deduction of tax at source - Instructions for issue of certificate u/s 197 mandatorily through ITD system - Section 197 of the Income-tax Act, 1961

Service Tax [ST] Notifications

Notification No.46/2010 dated 03-08-2010
Amendments in the Notification No. 19/2007- ST, dated the 12th May, 2007 - Appeals to appellate Tribunal

Notification No.45/2010 dated 20-07-2010
Regarding levy of service tax on all taxable services relating to transmission and distribution of electricity

Notification No.44/2010 dated 20-07-2010
Amendment in Service Tax Return Preparer Scheme, 2009 - Service Tax Return Preparer Scheme

Notification No.Corrigendum-40/2010 dated 30-06-2010
Benefit of notification no. 1/2006, abatement in case of certain services extended to services provided within port, airport and otherports

Notification No.Corrigendum-39/2010 dated 30-06-2010
Amends Service Tax Rules, 1994, to give relaxation from mentioning certain information on the tickets (Invoice)


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

128/10/2010-ST dated 24-08-2010
Service tax on on-going works contracts entered into prior to 01.06.2007 - regarding

127/9/2010 dated 16-08-2010
Service tax on commercial training and coaching service

Trade Notice No.3/ST/2010 dated 11-08-2010
Submission of hard copy of documents necessary for granting online registrations

126/08/2010 - ST dated 10-08-2010
Service tax on commission received by Primary Dealers dealing in Government Securities - regarding.

Draft Circular dated 05-08-2010
Draft Point of Taxation (for Services Provided or Received in India) Rules

125/7/2010 dated 30-07-2010
Services provided by state governments under Centrally Sponsored Schemes (CSS) -- regarding

Central Excise Tariff [CE] Notifications

Notification No.31/2010 dated 28-07-2010
Amends Notification No. 6/2006-Central Excise, dated the 1st March, 2006 - Rate of Duty on goods of Chapter 83 to Chapter 93

Notification No.30/2010 dated 22-07-2010
Amends Notification No.64/95-Central Excise, dated the 16th March, 1995 - Exemption to goods supplied for defence and other specified purposes

Notification No.29/2010 dated 22-06-2010
Exempts of all goods specified in the Tenth Schedule to the Finance Act, 2010 (14 of 2010) [Clean enegry cess]

Notification No.28/2010 dated 22-06-2010
Exempts of all goods specified in the Tenth Schedule to the Finance Act, 2010 (14 of 2010) (clean energy cess) from education cess

Notification No.27/2010 dated 04-06-2010
Amends Notification No. 64/95-Central Excise, dated the 16th March, 1995 - Exemption to goods supplied for defence and other specified purposes


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

Notification No.27/2010 dated 01-07-2010
Amends the CENVAT Credit Rules, 2004

Notification No.26/2010 dated 29-06-2010
Amends the CENVAT Credit Rules, 2004

Notification No.25/2010 dated 22-06-2010
Amends the CENVAT Credit Rules, 2004

Notification No.06/2010 dated 22-06-2010
Makes Clean Energy Cess Rules, 2010

Notification No.05/2010 dated 22-06-2010
Clean Energy Cess exemption to the State of Meghalaya


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

933/23/2010-CX dated 16-08-2010
Valuation of Goods cleared in DTA by EOU's

932/22/2010-CX dated 04-08-2010
Administrative Control over Export Oriented Units by the Central Excise formations - reg.

931/21/2010-CX dated 15-07-2010
Classification of TEA fortified with Vitamins - reg.

F.No.267/27/3/2001-CX8 (Pt.I) dated 14-07-2010
Warehousing permission to Storage Tanks mounted on a vehicle-reg

930/20/2010-CX dated 09-07-2010
Tolerance of breakage of bottles due to handling during storage and clearance-reg.

F.No.267/11/2010-CX8 dated 08-07-2010
Availability of cenvat credit on inputs used in the manufacture of capital goods-reg.

Customs Tariff [Cus] Notifications

Notification No.90/2010 dated 01-09-2010
Amends Notification Nos. 91/2009-Customs, 94/2009-Customs and 99/2009-Customs all dated 11-09-2009 - Exempts materials imported into India against a Duty Free Import Authorisation issued in terms of Foreign Trade Policy

Notification No.85/2010 dated 30-08-2010
Regarding continuation of anti-dumping on imports of Acrylic Fibre originating in, or exported from, the Japan and Belarus

Notification No.84/2010 dated 27-08-2010
Exemption of customs duty on specified goods when imported into India for the purpose of organising the Common Wealth Games, 2010 - Amends Notification No. 13/2010-Customs, dated 19th February 2010

Notification No.83/2010 dated 20-08-2010
Regarding Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury

Notification No.82/2010 dated 20-08-2010
Regarding imposition of definitive anti-dumping duty on imports of the Coumarin of all types originating in, or exported, from the subject country


Customs Non-Tariff [Cus(NT)] Notifications

Notification No.78/2010 dated 31-08-2010
Amends Notification No. 36/2001-Customs (N.T.), dated, the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values

Notification No.77/2010 dated 27-08-2010
Exchange Rate notification for Import / Export of goods with effect from 1st September, 2010

Notification No.76/2010 dated 13-08-2010
Amends Notification No. 36/2001-Customs (N.T.), dated, the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values

Notification No.75/2010 dated 12-08-2010
Making the following regulation to amend the Courier Imports and Exports (Clearance) Regulations, 1998

Notification No.74/2010 dated 12-08-2010
Appoints Joint Commissioner of Customs (Import-Sea), Chennai


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

32/2010 dated 31-08-2010
Export of sugar against Advance Authorizations issued from 17.2.2009 to 30.9.2009 - Reg.

31/2010 dated 30-08-2010
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 - regarding

30/2010 dated 30-08-2010
Clarification regarding non-applicability of Anti Dumping Duty under Notification No.15/2007-Cus dated 20.02.2007 to Spandex Yarn (Elastomeric Yarn) falling under Tariff Item 5402 44 00 - Reg.

29/2010 dated 20-08-2010
Extension of ACP Programme to Export Houses / Trading Houses - Regarding

28/2010 dated 13-08-2010
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 - regarding

27/2010 dated 13-08-2010
Refund of 4% CVD (SAD) in terms of Notification No.102/2007-Customs dated 14.9.2007 by re-crediting the DEPB scrip / reward scheme scrips - regarding

Foreign Trade / Import-Export [FTP] Notifications

Notification No.05(RE-2010)/2009-2014 dated 31-08-2010
Exemption for import of goods for Commonwealth Games 2010

Notification No.04/(RE-2010)/2009-2014 dated 30-08-2010
Prohibition on Export of Wheat - exemption for export to Bangladesh- regarding

Notification No.03/(RE-2010)/2009-2014 dated 30-08-2010
Prohibition on Export of Non-basmati Rice - exemption for export to Bangladesh- regarding

Notification No.02(RE-2010)/2009-2014 dated 27-08-2010
Exemption for import of goods by the Organising Committee of Commonwealth Games 2010

Notification No.01(RE-2010)/2009-2014 dated 23-08-2010
Foreign Trade Policy, 2009-2014 incorporating the Annual Supplement as updated on 23rd August, 2010


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

07/(RE2010)/2009-14 dated 30-08-2010
Prescribing SION for one new products "Propylene" under Chemical & Allied Products Group

06/(RE2010)/2009-14 dated 30-08-2010
Inclusion of Finished Leather in the Focus Product Scheme of FTP 2009-14:- Appendix 37D of Handbook of Procedure Vol. 1 and some minor corrections in Appendix 37A

5/(RE: 2010)/2009-2014 dated 23-08-2010
Modification of ANF5A, ANF5B, Appendix 26 and Appendix 26A in Handbook of Procedures Vol.1 (RE:2010)

4/2010(RE-2009-14) dated 23-08-2010
Amendment in ANF8 Appendix 14-I-G and deletion of Appendix 14-II

3/(RE: 2010)/2009-2014 dated 23-08-2010
Amendment of ANF 4A and Appendix 11A, related to Advance Authorisation Scheme

2/(RE-2010)/2009-14 dated 23-08-2010
Amendments in the Reward/Incentive Schemes of Chapter 3 of FTP 2009-14- Appendix 37A, Appendix 37D of Handbook of Procedure Vol. 1

Special Economic Zone [SEZ] Notifications

Notification No.S.O. 2009(E) dated 16-08-2010
Amends Notfn. no. S.O. 1916(E), dated 12th November, 2007 - Appointment of Development Commissioner, SEZ for STPI New Delhi

Notification No.F.No.A-16/12/2010-SEZ dated 16-08-2010
Consolidated guidelines /instructions issued on the staff management of Government and Private Special Economic Zone (W.e.f.16th August 2010)

Notification No.S.O. 2003(E) dated 13-08-2010
Setting up a sector specific SEZ for engineering sector at Village Rajoda, Taluka Bawala Ahmedabad - Gujarat - De-notification of certain area notified vide Notification numbers S.O. 420(E), dated 3rd March, 2008 and S.O. 501(E) dated 17th February, 2009

Notification No.S.O. 2002(E) dated 13-08-2010
Setting up a sector specific SEZ for biotech and related activities at Village Muppireddipally, Mandal Toopran, District Medak - Andhra Pradesh

Notification No.S.O. 1928(E) dated 06-08-2010
Setting up a sector specific SEZ for information technology and information technology enabled services at Hi-tech City, Madhapur, Ranga Reddy District - Andhra Pradesh - Denotification of certain area notified vide Notification No. S.O. 1770(E), dated 16-10-2006


Special Economic Zone [SEZ] Circulars / Clarifications / Trade Notices etc.
Instruction No. 64 dated 11-08-2010
Role of Zonal DC

Instruction No. 63 dated 10-08-2010
Procedure regarding removal of goods to bonded warehouse under Rule 46(13) of SEZ Rules, 2006 - reg.

Instruction No. 62 dated 23-07-2010
Procedure for clearance of State SEZ Bills

Instruction No. 61/2010 dated 14-07-2010
With drawal of Instruction No. 36, 25, 24 & 16

60/2010 dated 06-07-2010
Clarification on holding of goods by units in FTWZ

59/2010 dated 18-06-2010
Requests for transfer of units from one SEZ to another SEZ

Foreign Exchange Management [FEMA] Notifications

Notification No.210/2010 dated 19-07-2010
Foreign Exchange Management (Foreign Exchange Derivative Contracts) (Amendment) Regulations (5A) 2010

Notification No.206/2010 dated 01-06-2010
Foreign Exchange Management (Guarantees) (Amendment) Regulations (5) 2010

Notification No.G.S.R. 382(E) dated 05-05-2010
Foreign Exchange Management (Current Account Transactions) (Amendment) Rules, 2010

Notification No.205/2010-RB dated 07-04-2010
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India)(Amendment) Regulations, 2010

Notification No.204/2010-RB dated 05-04-2010
Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) (Amendment) Regulations, 2010


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

11/2010 dated 30-08-2010
Exim Bank's Line of Credit of USD 67.40 million to the Government of the Democratic Socialist Republic of Sri Lanka

10/2010 dated 30-08-2010
Exim Bank's Line of Credit of USD 15 million to the Government of the Kingdom of Cambodia

09/2010 dated 25-08-2010
Exim Bank's Line of Credit of USD 5.763 million to the Government of Suriname

08/2010 dated 12-08-2010
External Commercial Borrowings (ECB) Policy - Liberalisation

07/2010 dated 09-08-2010
Buyback / Prepayment of Foreign Currency Convertible Bonds (FCCBs)

06/2010 dated 09-08-2010
Establishment of Branch Offices (BO) / Liaison Offices (LO) in India by Foreign Entities - Delegation of Powers

Delhi Value Added Tax [DVAT] Notifications

Notification No.No.F.6(78)/Policy-I/VAT/2010/1564-1575 dated 23-07-2010
Filing of returns in electreonic form for quarterly dealers

Notification No.No.F.3(35)/Fin.(Rev.I)/2010-11 dated 19-07-2010
Regarding decrease of VAT rate on Diesel from 20% to 12.5% and on dry fruit from 12.5% to 5%

Notification No.No. F. 3(14)/Fin.(T&E)/2009-10/ASF/141 dated 28-06-2010
Appointment of Value Added Tax Inspector

Notification No.No. F. 3(9)/Fin.(T&E)/2009-10/Ptf.2/ASF/139 dated 25-06-2010
Appointment of Value Added Tax Inspector

Notification No.No. F. 3(14)/Fin.(T&E)/2009-10/ASF/140 dated 25-06-2010
Appointment of Value Added Tax Inspector


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

No. F.3(33)/P-II/VAT/Misc./2006/1636-1646 dated 30-08-2010
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 2009-10 (up to 15th October 2010)

11 of 2010-11 dated 26-08-2010
Income Tax PAN of Registered Dealers

10 OF 2010-11 dated 25-08-2010
Filing of Revised Return for the month of July-2010

No.F.III/7/T&T/Misc./2000/Estt./5532-5536 dated 06-08-2010
Order - Work Allocation

09/2010 dated 23-07-2010
Filing of Revised Return for the month of June-2010 and quarter ending June, 2010

No.F.3(33)/P-II/VAT/Misc./2006/1541-51 dated 20-07-2010
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the IVth quarter of the year 2009-10 (up to 31st August 2010)