Direct Tax
Section 246 of the Income-tax Act, 1961 – Scope of e-Appeals Scheme 2023 (Amendment to Appealable Orders Before Joint Commissioner (Appeals)
ORDER F. NO. 279/MISC./M-53/2025-ITJ Dated – 17 September 2025
The Central Board of Direct Taxes (CBDT), vide F.No. 370149/97/2023-TPL, has amended its earlier order dated 16 June 2023 to specify the revised scope of e-Appeals before the Joint Commissioner.
Earlier, appeals against orders passed under Sections 143(3) or 144 before 13 August 2020 with disputed demand exceeding INR 1 million were exempted from the e-Appeals Scheme.
As per the revised order, the exemption now applies to appeals filed before 1 October 2020 against such orders with disputed demand exceeding INR 2.5 million.
This amendment is effective from 17 May 2025.
Waiver of Interest Payable u/s 220(2)
Circular NO. 13/2025 [F. NO. 275/09/2025-IT(BUDGET)] Dated – 19 September 2025
In some cases, it was observed by the CBDT that taxpayers were incorrectly granted rebate under Section 87A on incomes chargeable to special tax rates (e.g LTCG u/s 112A) under Chapter XII while opting new regime under Section 115BAC(1A). Subsequent rectifications by department to disallow such rebates resulted in demands being raised. Further any delay in paying these demands attracts interest under Section 220(2). To reduce genuine hardship, the CBDT has directed that such interest will be waived if the demand raised through rectification is paid on or before 31 December 2025. However, if payment is delayed, interest will apply from the expiry of the time allowed u/s 220(1).
Indirect Tax
Customs
Inclusion of defense and aerospace equipment under concessional duty regime
Notification No. 37/2025-Customs Dated 17 September 2025
The Ministry of Finance has expanded customs duty exemption on a wide range of defense-related imports, which include military aircraft, unmanned underwater vessels, etc., w.e.f. 22 September 2025 and will remain valid up to and inclusive of 1 July 2029.
IGST exemption on import of works of art and antiques
Notification No. 38/2025-Customs Dated 17 September 2025
In addition to basic customs duty exemption, the Ministry of Finance has granted exemption from integrated tax (IGST) on the import of works of art and antiques w.e.f. 22 September 2025. The said exemption shall be subject to certain conditions specified in Notification No. 29/2025- Customs (Tariff) issued on 9 May 2025.
Government revises IGST rate on specified goods required for petroleum operations
Notification No. 39/2025-Customs (Tariff) Dated 17 September 2025
The Ministry of Finance has revised the IGST rate from 5% to 18% on the goods used for petroleum exploration operations specified under List 33 of Notification No. 50/2017-Customs dated 30 June 2017. The change is effective from 22 September 2025
Government notifies first tranche of customs duty concessions on imports from Switzerland, Norway, and Iceland under India-EFTA Trade Deal
Notification Nos. 41, 42 and 43/2025-Customs Dated 30 September 2025
The Finance Ministry has provided tariff concessions on over 10,000 specified goods imported from Switzerland, Norway, and Iceland, effective 1 October 2025. The relief covers BCD rates, AIDC rates, and Health cess rates, which can be availed only upon fulfilling certain conditions, including proof of origin under the India–EFTA Trade and Economic Partnership Agreement. The move aims to boost trade, reduce import costs, and strengthen economic cooperation with these countries.
Further, vide Notification 59/2025-Customs (NT) dated 29 September 2025, the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 have been notified effective 1 October 2025.
Communication to taxpayers through e-Office - requirement of DIN
Circular No. 23/2025-Customs Dated 23 September 2025
The Central Board of Indirect Taxes and Customs (CBIC) has streamlined the verification of official communications with taxpayers wherein communications sent via CBIC’s e-Office “public option” will now carry a unique “Issue number” that can be verified online at https://verifydocument.cbic.gov.in, thereby eliminating the need for a separate DIN.
The system confirms details such as file number, issue date, type of communication, issuing office, and masked recipient information. For other communications outside this system, quoting of DIN remains mandatory.
SEZ
Government extends APR filing due date for FY 2024-25; aligns with Income Tax and GST returns timelines
Communication No. K-43022/83/2025-SEZ Dated 29 September 2025
The Ministry of Commerce & Industry, with the approval of Competent Authority has extended the due date for filing of Annual Performance Report (APR) for SEZ units for FY 2024-25, from 30 September 2025 to 31 December 2025.
This move is aimed at promoting ease of doing business, facilitating regulatory compliance and enabling submission of APRs based on finalized returns (as against provisional figures presently being submitted).
Foreign Trade Policy
RoDTEP scheme extended till 31 March 2026 for exports from DTA, AA, SEZ, and EOU
Notification No. 35/2025 Dated 30 September 2025
The Government has extended RoDTEP Scheme until 31 March 2026 for exports made from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs). The existing RoDTEP rates and per-unit value caps remain unchanged, and the scheme will continue to operate within the current budgetary framework.
Government restricts import of certain Jewelry articles till 31 March 2026
Notification No. 34/2025 dated 24 September 2025
The import of jewelry items covered under below ITC (HS) Codes now require specific authorization or licensing until 31 March 2026.
| Sl. No. | ITC (HS) Code | Description Policy | Existing Import Policy | Revised Import Policy |
|---|---|---|---|---|
| 1 | 71131141 | Other Jewelry: Unstudded | Free | Restricted |
| 3 | 71131149 | Other Jewelry: Other | Free | Restricted |
The Directorate General of Foreign Trade (DGFT) updates Handbook of Procedures 2023 to facilitate DFIA corrections
Public Notice No. 22/2025 Dated 09 September 2025
Para 4.53(e) has been inserted in the Handbook of Procedures, 2023, which permits systemic and corrective amendments to unutilized and untransferred Duty-Free Import Authorizations (DFIAs). The key features include:
- Amendments must be system-related and corrective in nature;
- Applications should be submitted through ANF-4G and would require approval of Head of Office;
- Permissible changes include corrections to the unit of measurement (UOM), ITC (HS) code of import item, or the value of the import item, etc.