Long-term specified securities designation: HUDCO bonds and mutual fund units qualify after prescribed holding period.
The notification designates instruments as long-term specified securities where eligibility depends on holding/repurchase duration: bonds redeemable only after a period of three years issued by Housing and Urban Development Corporation Limited, and mutual fund units (including the Unit Trust of India) repurchasable only after a period of three years.

Double taxation avoidance: allocates taxing rights between India and Germany for cross-border income, capital, and withholding.
Treaty sets a framework to avoid double taxation between India and Germany by defining resident status, the permanent establishment concept and profit attribution, and allocating taxing rights across income categories (immovable property, business profits, shipping and air transport, capital gains), with source state withholding limits for dividends, interest, royalties and fees for technical services. It prescribes relief mechanisms (exemption and credit), non discrimination, mutual agreement and information exchange procedures, and a protocol clarifying profit attribution and administrative provisions.

Avoidance of double taxation: treaty amendment lowers withholding burdens and strengthens information exchange and tax collection assistance.
Bilateral tax treaty between India and Uzbekistan sets rules to avoid double taxation and prevent fiscal evasion by: defining residents, taxes covered and key terms; allocating taxing rights for business profits, immovable property, dividends, interest, royalties, technical fees and capital gains; defining permanent establishment and profit attribution; providing non discrimination and elimination of double taxation by tax credits; and establishing mutual agreement, expanded exchange of information, assistance in collection and a limitation of benefits rule. A 2012 Protocol lowers withholding rate caps and inserts expanded information exchange, collection assistance and anti abuse measures.

Permanent Account Number deadline specified: filing applications for the new PAN series must be submitted by 30 November.
Specification of the final date for applying for allotment of Permanent Account Numbers under the new series, fixed as the 30th day of November, 1996 under the power conferred by subsection (4) of section 139A of the Income-tax Act, 1961, applying to every person required to file such an application for assessment year 1996-97.

Avoidance of double taxation: treaty allocates residence and source rights with withholding and PE based rules for cross border income.
Treaty allocates taxing rights between residence and source: residence rules and a PE nexus determine taxation of business profits; immovable property, transport, dividends, interest, royalties, fees for technical services, capital gains and personal services have specific source allocations. Source taxation of dividends, interest and royalties is limited by prescribed withholding constraints when the recipient is beneficial owner; exemptions apply for certain public bodies and approved transactions. Double taxation is relieved by a credit method; the treaty provides non discrimination, a mutual agreement procedure with confidentiality safeguards, and exchange of information provisions.

Tax exemption correction updates the registered name of a beneficiary organization under the income-tax exemption provision.
Exercising the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, the Central Government directs that the entry "People's Action for Development, Bombay" be read as "People's Action for Development (Maharashtra), Bombay" in notification number 9881 (F. No. 197/99/95-ITA-I), dated 28-9-1995, as a correction to the earlier notification.

Section 35AC eligibility extended for Assam Gujarat Voluntary Blood Bank furnishing and equipment scheme following National Committee recommendation.
Specification under section 35AC designates the furnishing and equipment of the Assam Gujarat Voluntary Blood Bank and Research Centre by Assam Gujarat Charitable Trust as an eligible project or scheme, extended for a further two assessment years following a National Committee recommendation based on satisfactory execution.

Section 35AC project approval amended to increase the sanctioned maximum project cost for a charitable trust.
Amendment under Section 35AC substitutes the maximum approved project cost in Notification S.O.193(E) dated 14 March 1996 for serial number 7 relating to Lai Bahadur Chand Munjal Charitable Trust, replacing the earlier notified figure with a higher approved maximum cost on the recommendation of the National Committee.

Eligible project specification under section 35AC extends tax concession eligibility for the hospital expansion project for further assessment periods.
Specification under section 35AC designates the expansion of Hindu Mission Hospital at Tambaram, Madras-addition of a Geriatric Division and an Ophthalmic Block-as an eligible project for income-tax benefits, extending eligibility for a further three assessment years and revising the estimated project cost upward following a National Committee recommendation.

Tax deduction eligibility under section 35AC extended for the Integrated Rural Development Project, allowing continued qualifying contributions.
The Central Government specifies the Integrated Rural Development Project carried out by Murleidhor Jalan Foundation, Calcutta, as an eligible project for tax deduction purposes, describing its constituent works and, on the National Committee's recommendation, extends the specification for a further three assessment years so qualifying contributions continue to attract the prescribed tax deduction treatment under the applicable income tax provision and rules.

Tax deduction eligibility under section 35AC: government notifies specified projects and caps on allowable project costs for charitable institutions.
Notification designates specified institutions and projects as eligible for deduction under section 35AC, listing each institution with the project description, estimated project cost and the maximum portion of that cost allowable as a deduction. It sets assessment-year specific time limits for eligibility for certain serially numbered projects and records that several capped amounts were subsequently amended by later substitution notifications.

Double taxation avoidance treaty allocates taxing rights, limits withholding on cross border payments and provides mutual assistance.
Bilateral Convention allocates taxing rights between India and Israel to avoid double taxation and prevent fiscal evasion: it applies to residents and specified income and capital taxes, defines residence and permanent establishment rules, attributes profits to permanent establishments, and prescribes source taxation and capped withholding on dividends, interest, royalties and fees for technical services. The treaty provides mechanisms for elimination of double taxation by credit or deduction, non discrimination, mutual agreement procedures, exchange of information with confidentiality safeguards, and entry into force and termination clauses, with Protocol provisions for review and parity with other agreements.

News agency specification under section 10(22B) recognizes Press Trust of India as eligible for tax exemption for specified years.
Central Government, exercising powers under clause (22B) of section 10 of the Income tax Act, 1961, specifies Press Trust of India Limited, Bombay, as a news agency set up in India solely for collection and distribution of news by Notification No. S.O.2332 dated 20 6 1996 for the assessment years 1997 98, 1998 99 and 1999 2000.

Tax deduction eligibility under Section 35AC: watershed and village development scheme specified for further assessment years.
Specification under Section 35AC designates Yusuf Meharally Centre's watershed and integrated village development scheme in Konkan and Panvel and Pen Talukas as an eligible project for tax-deduction purposes and extends that specification for a further three assessment years following a National Committee recommendation confirming proper execution; the scheme is identified at an estimated project cost in the notification.

Eligible project specification: extension of tax benefit eligibility for Shivanand Mission's health and sanitation schemes following National Committee recommendation.
The Central Government specifies that Shivanand Mission's activities-free eye camps, mobile medical services and health education near Virnagar, a ladies' hostel at Virnagar, and construction of low cost latrines in Rajkot villages-are an eligible project or scheme for tax benefit purposes for a further two assessment years, on the National Committee's recommendation and without change in the previously approved cost.

Section 35AC approval for charitable sports centre projects permits specified deduction for approved institution construction and running expenses.
Approval under section 35AC is conferred on the named charitable institution to construct and run a sports centre at Agra, with the notification specifying the estimated project cost and the maximum amount of that cost eligible as a deduction; the notification also prescribes the limited period (specified assessment years) during which the approval operates for claiming deductions under the provision.

Tax exemption for rehabilitative scheme extended, enabling tax-advantaged support for disabled persons, prosthetics and self-employment programs.
Exemption under section 35AC is applied to the scheme of Bhagwan Mahavir Viklang Sahayata Samiti, Jaipur, for provision of artificial limbs, rehabilitative aids, medicines, special shoes for leprosy-affected persons, and financial support for self-employment and rehabilitation of handicapped persons; the Central Government, on the National Committee's recommendation under the Income-tax Rules, specifies the scheme as an eligible project for a further three assessment years, continuing its status for tax-exemption purposes.

Exemption under section 35AC extended for an integrated rural development scheme after National Committee recommendation.
The Central Government specifies the integrated rural development scheme at District Chittoor, Andhra Pradesh, executed by Krishnamurthi Foundation India, Madras, as an eligible project for exemption under section 35AC for a further specified three assessment year period following a National Committee recommendation that the project has been properly executed.

Exemption under section 35AC: drinking water project by Sri Sathya Sai Central Trust approved for extension of eligibility.
The Central Government renewed the specification of the drinking water supply project in District Anantpur by Sri Sathya Sai Central Trust as an eligible project for income-tax exemption for a further assessment year, following a National Committee recommendation that the project was properly executed; the extension is effected by formal notification under the relevant income-tax provision and applicable rule-based recommendation procedure.

Exemption under Section 35AC extended to Salumbre development project, maintaining its eligibility for specified assessment years.
The Central Government, on the National Committee's recommendation under the applicable income-tax rules, specifies the Salumbre area development project executed by the Poona North Rotary Charitable Trust as an eligible project for a further two assessment years, thereby continuing its qualification for the development-project tax exemption.