Amendment to customs notification expands jurisdiction to include Kandla SEZ, surrounding areas and Mundra port.
The amendment substitutes the serial 15 Table entry to specify covered locations: the Port and Airport of Kandla, Kandla Special Economic Zone, areas within an eight kilometre radius of that Zone and areas under Gandhidham Municipality, and the port of Gujarat Adani Port Limited at Mundra in Kutch; enacted under powers conferred by sub section (1) of section 4 of the Customs Act, 1962 and effective on 1 April 2006.

Adjudicating Authority appointment: Commissioner designated to adjudicate specified administrative show cause notice under Customs Act.
The Central Board of Excise and Customs, exercising sub section (1) of Section 4 of the Customs Act, 1962, appoints the Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava Sheva, to act as Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai, and as Commissioner of Customs (General) in charge of the Container Freight Station, Mulund, for the purpose of adjudicating matters arising from the show cause notice issued to M/s M.B. Sales Corporation and others.

Appointment of Common Adjudicating Authority: one commissioner designated to adjudicate a revenue intelligence show cause notice across specified import ports.
The Commissioner of Central Excise (Adjudication), New Customs House, New Delhi, is designated to act as Commissioner of Customs (Imports) for the Sea Port, Kolkata and Sea Port, Chennai to adjudicate the show cause notice issued by the revenue intelligence agency concerning M/s Regent Exim International Limited and others, thereby transferring adjudicatory competence for that specified proceeding to a single appointed authority under statutory appointment powers.

Appointment of Adjudicating Authority: Joint Commissioner designated to adjudicate a specified customs show-cause notice.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, 1962, appoints the Joint Commissioner of Customs (Imports), Air Cargo Complex, Mumbai to act additionally in specified Customs officer roles for the purpose of adjudicating the show cause notice issued to M/s Picks Medical Systems Limited and others.

Appointment of Adjudicating Authority under Customs Act: Commissioner designated to adjudicate a DRI-issued show cause notice.
The Commissioner of Customs and Central Excise, Noida, is appointed to act as Joint Commissioner of Customs (Import) at ICD Tughlakabad for purposes of adjudicating the specified show cause notice issued by the Directorate of Revenue Intelligence in relation to M/s Parsvnath Developers Limited, pursuant to powers conferred by the Customs Act; the appointment is limited to that referenced SCN and recorded by the Board's file reference.

Appointment of adjudicating authority under Customs Act enables Commissioner to adjudicate SCN against M/s Girnar Impex.
The Central Board of Excise and Customs appointed the Commissioner of Customs, Custom House, Amritsar to act as Commissioner of Customs (ICD), Tughlakabad, exercising powers under section 4(1) of the Customs Act, 1962, for adjudication of the show cause notice issued by the Directorate of Revenue Intelligence, Ludhiana Regional Unit, concerning M/s Girnar Impex Limited and others (DRI F.No. 856(09) LDH/Pt.V/2005/7664-7714 dated 28 February 2005).

Appointment of special adjudicators reallocates adjudicatory jurisdiction for specified customs show cause notices.
The Central Board, invoking section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Import), New Customs House, Mumbai, to act additionally as Commissioner of Customs (General), New Customs House, and as Commissioner of Customs (Port), Kolkata, solely for adjudicating specified show cause notices issued by the investigating unit against a named taxpayer and others, thereby reallocating jurisdiction and administrative responsibility for those adjudications.

Income exemption under Section 10(23C)(iv) for donations to Ramakrishna Sarada Mission subject to specified compliance conditions.
Notification excludes, for specified assessment years, income received by any person on behalf of the Ramakrishna Sarada Mission from the recipient's total income, subject to conditions: income must be applied or accumulated exclusively for institutional objects with limits on accumulation; funds (except certain voluntary contributions) must be invested only in permitted modes; business income is excluded unless incidental and separately accounted; returns must be filed regularly; and on dissolution surplus assets must pass to a similar organisation. The exemption applies only to recipients receiving income on behalf of the Institution; the Institution's own taxability is considered separately.

Term correction: 'employee' replaced by 'employer' in a central income-tax notification, clarifying statutory term usage.
Corrigendum No. 79/2006 directs that in Notification S.O. 661(E) dated 24th June, 2002, at page 10, line 14, the word employee shall be substituted by the word employer, effecting a textual correction in that income-tax notification.

Omission of second proviso in Customs notification effected under statutory powers, altering the notification's operative text.
The Central Board of Excise and Customs, exercising powers under clause (d) of section 7 of the Customs Act, 1962, issues Notification No. 30/2006-Customs (N.T.), dated 22 March 2006, which omits the second proviso in Notification No. 64/94 (N.T.)-Customs of 21 November 1994, thereby effecting a textual deletion in the principal notification as previously amended.

Exemption for matches clarified by listing non-powered manufacturing processes as the qualifying condition for duty relief.
Amendment replaces the Table entry against S.No. 72, column (3) of Notification No. 4/2006-Central Excise to specify that matches qualify for exemption only where none of the following processes is ordinarily carried on with the aid of power: frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; and packaging.

Delegation of power: updates Directorate General (Vigilance) officer-to-grade mappings under Central Excise rules, clarifying delegated authorities.
The notification amends delegation of powers by substituting the Sl. No. 2 table entry for Directorate General (Vigilance), mapping vigilance posts to equivalent general grade designations (e.g., Director General (Vigilance) to Chief Commissioner; Additional Director General (Vigilance) to Commissioner; Additional Commissioner (Vigilance) to Additional Commissioner; Joint Commissioner (Vigilance) to Joint Commissioner; Deputy/Assistant Commissioner (Vigilance) to Deputy/Assistant Commissioner; Superintendent (Vigilance) and Appraiser (Vigilance) to Superintendent; Inspector (Vigilance) to Inspector) under the Central Excise Rules.

Investor Education and Protection Fund committee constituted to administer fund, members appointed for a two-year term.
A committee is constituted under Section 205C(4) to administer the Investor Education and Protection Fund, chaired by the Secretary, Ministry of Company Affairs, and comprising ministry representatives, executive directors of financial regulators, and named expert members. The committee includes a Special Invitee and a Convener and is charged with Fund administration. Members shall hold office for a period of two years from the date of publication of the notification.

Exemption under section 10(23C)(v) excludes income received for a religious trust from donors' assessable income subject to conditions.
Exemption is afforded to any income received by a person on behalf of Pir Haji Ali Dargah Trust for assessment years 2000-2001 to 2002-2003, provided the Institution applies or lawfully accumulates income for its objects subject to an accumulation cap, confines investments to modes specified in section 11(5), limits taxable business to activities incidental with separate accounts, files returns regularly, and transfers surplus on dissolution to a like minded organisation.

Income exemption for receipts on behalf of a charitable institution, subject to application, investment and filing conditions.
Any income received by any person on behalf of Helpers of the Handicapped, Kolhapur shall not be included in such person's total income for assessment years 2004-2005 to 2006-2007 provided the Institution applies its income wholly and exclusively to its objects, limits accumulations (excess over fifteen per cent may be accumulated for no more than five years), confines investments to modes specified in subsection (5) of section 11 (excluding certain voluntary contributions), treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus on dissolution to a similar organisation.

Tax exemption for income received on behalf of a charitable institution subject to compliance and conditional limits.
Notification exempts income received by any person on behalf of Ramana Maharishi Centre for Learning, Bangalore from inclusion in that person's total income for the stated assessment years, subject to conditions: application or limited accumulation of income for institutional objects; investments confined to modes specified in section 11(5); business income exempt only if incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to an organisation with similar objectives. The exemption applies only to receipts on behalf of the Institution and does not decide the Institution's own taxability.

Tax exemption for receipts on behalf of Children's Book Trust - subject to application-to-objects, permitted investments, and compliance requirements.
Notification exempts income received by any person on behalf of Children's Book Trust, New Delhi from inclusion in the recipient's total income for the specified assessment years, subject to conditions requiring exclusive application or limited accumulation of income to institutional objects, permitted modes of investment or deposit, exclusion of business income unless incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organisation.

Exemption of institutional receipts under income tax excludes such amounts from a recipient's assessable income, subject to compliance conditions.
Income received by any person on behalf of Shri Saibaba Sansthan, Shirdi is not includible in that person's total income for specified assessment years provided the institution applies or properly accumulates income for its objects (with limits on excess accumulation), confines investments to prescribed modes (excluding certain physical voluntary contributions), treats business income as incidental with separate accounts if claimed, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like-minded organisation; the exemption covers only receipts on behalf of the institution and not other recipient income.

Place of public worship specified under Section 80G(2)(b) enabling recognition relevant to tax treatment of donations.
Specification under Section 80G(2)(b) designates Shri Mahakaleshwar Mandir Samiti, Ujjain as a place of public worship of renown throughout India for the purposes of the Income-tax Act, 1961, thereby invoking the statutory recognition relevant to tax treatment of donations and related provisions.

Tax exemption for income received on behalf of educational institution excludes such income from donor's taxable income subject to conditions.
Notification exempts from inclusion in the recipient's total income any amounts received by any person on behalf of the Institute of Marketing & Management, New Delhi for specified assessment years, subject to conditions: income must be applied or properly accumulated for institutional objects with limits on accumulation; investments confined to permitted forms under section 11(5); business income excluded unless incidental with separate books; regular filing of returns required; and surplus on dissolution to transfer to like-minded organisations.