Permanent Account Number quoting requirement mandates verification and reporting for specified transactions, with Form 60 as the PAN alternative.
The rules require mandatory quoting of the Permanent Account Number in specified transactions and permit a Form No.60 declaration where PAN is absent. Designated persons (registrars, banking officers, insurers, depositories, intermediaries, sellers and other specified agents) must verify PAN or Form No.60, retain declarations, and where applicable transmit particulars electronically in Form No.61. A separate statement of specified financial transactions is to be submitted in Form No.61A by prescribed reporting entities under threshold-based categories, with aggregation, verification, digital filing and designated officer responsibilities.

Double taxation avoidance treaty between India and Macedonia allocates source taxing rights and provides relief mechanisms.
Bilateral treaty between India and Macedonia allocates taxing rights and prevents fiscal evasion for taxes on income, defining persons and taxes covered, residence rules, and the conditions for permanent establishment. It limits source taxation for dividends, interest, royalties and fees for technical services where the beneficial owner is a resident of the other State, provides methods for elimination of double taxation, non discrimination, mutual agreement and exchange of information, assistance in collection of taxes, and a limitation of benefits rule. India will give effect to the Agreement from the first day of the fiscal year commencing the first day of April following entry into force.

Notified charitable project extension: eligibility for tax deduction reaffirmed for running hostel, medical and self-employment projects.
The Central Government notifies the scheme "Running of hostel, medical, self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust, Surat" as an eligible project or scheme for tax-deduction purposes for a further three-year period beginning with financial year 2015-16, without change to the approved corpus cost, following the National Committee's recommendation under the Income-tax Rules confirming proper execution.

Section 35AC deduction ceiling increased for Free Eye surgeries project, allowing a higher maximum eligible project cost.
Notification under Section 35AC amends the existing table entry for the "Free Eye surgeries and running of hospital" scheme by substituting the previously notified maximum allowable project cost with an increased figure, thereby raising the ceiling on the amount of project expenditure that may be claimed as a deduction for contributions to the scheme, while maintaining the previously specified corpus component.

Section 35AC eligibility extended for Blind Persons' Association project, preserving approved cost and authorising continued tax-qualifying expenditure.
Notification under section 35AC extends eligibility of the Blind Persons' Association project for construction and operation of Braille press facilities and related buildings as an eligible project for a further three-year period beginning with financial year 2015-16, without any change to the approved project cost, following recommendation of the National Committee that the project is being executed properly.

Section 35AC: deduction eligibility amended to increase corpus fund for Gandhigram Trust scheme, preserving approved project cost.
Section 35AC deduction eligibility for the Gandhigram Trust project is amended to increase the corpus fund allocation without changing the approved project cost. The Central Government, on the National Committee's recommendation, substitutes the table entry in the prior notification so that the column specifying the maximum amount allowable as a deduction now reflects the enhanced corpus fund while preserving the approved project cost and the scope of the notified eligible project.

Tax deduction for eligible projects: Corpus and recurring fund for The Banyan notified for a three-year extension.
The Central Government notifies extension of "Corpus and recurring fund for Banyan" as an eligible project for tax-deduction purposes for a further three-year period commencing 2015-16, on the National Committee's recommendation that the project is being executed properly, and without any change to the previously approved costs for corpus and recurring funds.

Tax deduction under Section 35AC: eligible project cost increased, expanding allowable deduction for specified old age home.
Amendment under Section 35AC increases the maximum permissible project cost for the Sevalaya old age home project, substituting the earlier cost figure in column (4) of the Table in the 6th August 2009 notification to reflect the amended maximum cost allowed as deduction under the Income tax Act. The change follows a recommendation of the National Committee confirming proper execution and is effected by the Central Government under the powers conferred by sub section (1) read with the Explanation to Section 35AC.

Eligible project designation under Section 35AC extended, maintaining tax-benefit eligibility pending fund utilisation.
Notification designates the "School Adoption Scheme and Balwadi Project at Mumbai, Maharashtra" by The Bombay Community Public Trust as an eligible project under Section 35AC for a further three-year period commencing 2015-16, following the National Committee's recommendation that the project is being executed properly; further extension will be considered only after funds raised have been utilised, and the approved project cost remains unchanged.

Section 35AC specification extends eligible project status for Society for Education of the Crippled for a further multi-year period.
The Central Government specifies furnishing and running of the Society for Education of the Crippled Centre for Independent Living and the Antop Hill School by Society for Education of the Crippled (Child and Adult), Bombay, as an eligible project for tax incentive purposes for a further three financial years commencing with the financial year 2015-16, with the approved project cost remaining unchanged; extension followed National Committee recommendation and further extension is contingent on utilization of raised funds.

Deduction under section 35AC increases eligible project cost for Tara Sansthan's eye hospital extension, enabling greater qualifying expenditure.
The Central Government has amended a prior notification to increase the approved maximum cost of the scheme "Extension of Eye Hospital, Research and Rehabilitation Centre" carried out by Tara Sansthan, Udaipur, substituting the earlier notified project cost with a revised higher amount while retaining the corpus fund component, pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare and the powers under the Explanation to the relevant income-tax provision.

Section 35AC Eligible Project Extension: Manavseva Crusade against Childhood Blindness extended for three financial years.
The Central Government, acting under Section 35AC and on the National Committee's recommendation, notifies extension of the "Manavseva Crusade against Childhood Blindness" by Manavseva Lokkalyan Mahasangh as an eligible project for three further financial years beginning 2015-16, with no change to the approved project cost.

Section 35AC extension of an eligible special education project for spastic children maintains approved cost and tax-eligible status.
The Central Government authorised continuation of the notified scheme for equipment, furnishing and running of a special education centre for spastic children carried out by The Spastics Society of Tamil Nadu for a further three-year period commencing with the 2015-16 financial year, without any change to the previously approved project cost, following the National Committee's recommendation under the relevant rules certifying proper execution.

Section 35AC extension of eligible social welfare project approved for a further three-year period under existing cost terms.
The Central Government, under powers conferred by the Income-tax Act, has notified an extension of the eligible project "Maintenance of Present activities and strengthening infrastructure for future requirements" carried out by Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband, District Saharanpur, Uttar Pradesh, for a further three-year period commencing with financial year 2015-16, on the National Committee's recommendation, without changing the approved cost of Rs. 12.95 Crore including a corpus fund of Rs. 3 crore.

Section 35AC tax incentive extended for a rural development project, renewing eligibility after committee recommendation and cost confirmation.
Section 35AC notification re-notifies Anuvrat Gram Bharti Sansthan's rural development project in Vinaypuram, Bhilwara as an eligible scheme, describing construction and outfitting of educational and welfare facilities and ancillary transport and equipment. The notification records prior approvals and cost enhancement, notes the National Committee's recommendation under the Income-tax Rules, and extends the project's eligibility for a further three-year period beginning with financial year 2015-16 without change to the approved cost, subject to the Act's conditions.

Tax deduction under Section 35AC: educational project by Shri Ugam Education Trust extended for three further years.
The Central Government has notified the "Educational Development Project & corpus fund" run by Shri Ugam Education Trust as an eligible project under Section 35AC for a further three-year period commencing with financial year 2015-16, maintaining the previously approved project cost and corpus fund unchanged, following the National Committee's recommendation that the project is being properly executed.

Section 35AC extension: eligible charitable health scheme granted a two-year extension while approved cost remains unchanged.
The Central Government has re-notified the "Integrated Community Health Programmes, Medical Camps & Eye Camps for poor peoples & students" carried out by Lions Club Care Foundation Charitable Trust as an eligible project for expenditure treatment under Section 35AC, extending approval for a further two-year period beginning with the stated financial year while keeping the previously approved project cost unchanged, following a recommendation by the National Committee under the procedural rule for extension.

Tax exemption under Section 35AC extended for Tomorrow's Foundation project, certificate not issued for the lapsed financial year.
The Central Government re-notifies the Tomorrow's Foundation scheme "Support towards meeting running expenses for Charaibeti project (special Education on Wheel)" as an eligible project under the Income-tax Act for a further three-year period commencing with financial year 2014-15 at the previously approved cost, following a recommendation by the National Committee; no certificate will be issued for the lapsed financial year 2014-15.

Section 35AC eligible project designation renewed, extending tax incentive eligibility for the Hojai hospital project pending fund utilization.
Specification under Section 35AC designates the Hojai Hospital and Research Centre project by Haji Abdul Majid Memorial Public Trust as an eligible project for a further three financial years beginning 2015 16, without change to the approved project cost, following the National Committee's recommendation and subject to consideration of any subsequent extension only after utilization of raised funds.

Payments to non-residents require Form 15CA/15CB filing, electronic verification and quarterly Form 15CC by authorised dealers.
The substituted rule 37BB requires the person responsible for paying sums to non-residents or foreign companies to furnish information in Parts A-D of Form 15CA depending on taxability and amount, with Parts B and C conditioned on obtaining respectively an Assessing Officer's order/certificate or an accountant's certificate in Form 15CB; certain non-taxable remittances are exempted from filing where RBI approval is not required or the payment falls within a specified purpose-code list. Form 15CB must be furnished and verified electronically.