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Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Santhigiri Ashram, Thiruvananthapuram"
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Scientific research approval grants eligible institutional status, subject to continuing SIRO recognition, annual reporting, and donor certification.
Approval for scientific research is granted to Santhigiri Ashram, Thiruvananthapuram under the category of a university, college or other institution for the tax years 2026-2027 through 2030-2031. Continued eligibility requires ongoing Scientific and Industrial Research Organization approval, compliance with prescribed conditions, annual filing of Form No. 15 by 31 May after the relevant tax year, and issuance of Form No. 16 donation certificates to donors.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Institute for Financial Management and Research, Chennai"
Show AI Summary
Research institution tax approval requires continuing SIRO recognition, annual donation reporting, and donor certification for eligible research donations.
Approval recognises the Institute for Financial Management and Research, Chennai, as an eligible other institution for social science or statistical research and donation-related tax treatment. It requires continuing Scientific and Industrial Research Organization recognition, compliance with prescribed conditions, annual preparation and delivery of the donation statement in Form No. 15, and issuance of Form No. 16 donation certificates to donors. The approval applies for tax years 2026-2027 through 2030-2031.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "UPASI Tea Research Foundation, Tamil Nadu"
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Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certification throughout its effective period.
UPASI Tea Research Foundation, Tamil Nadu, is approved as an Other Institution for scientific research for the tax years 2026-2027 to 2030-2031. The approval is conditional on continued Scientific and Industrial Research Organization recognition during each relevant tax year. The Foundation must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with a Form No. 16 certificate specifying the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Santhigiri Ashram, Thiruvananthapuram"
Show AI Summary
Research institution tax approval requires continuing SIRO recognition, annual donation reporting, and donor certification for statutory compliance.
Approval grants Santhigiri Ashram, Thiruvananthapuram recognition for Research in Social Science or Statistical Research for the purposes of the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is conditional on continued Scientific and Industrial Research Organization recognition, compliance with rule 34, annual filing of Form No. 15 for donations received, and issuance of Form No. 16 certificates to donors specifying donation amounts.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Indian Institute of Health Management Research, Jaipur"
Show AI Summary
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification throughout the effective tax years.
Scientific Research approval for the Indian Institute of Health Management Research, Jaipur, applies for tax years 2026-2027 to 2030-2031, subject to continued Scientific and Industrial Research Organization approval. The institution must comply with rule 34, file an annual Form No. 15 donation statement by 31 May following the tax year in which donations are received, and provide donors with Form No. 16 certificates stating the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Bhartiya Sanskriti Darshan Trust, Pune"
Show AI Summary
Scientific research approval for Bhartiya Sanskriti Darshan Trust requires SIRO continuity, donation statements, and donor certificates.
Scientific research approval is granted to Bhartiya Sanskriti Darshan Trust, Pune, subject to continued Scientific and Industrial Research Organization recognition during each effective tax year. The Trust must comply with rule 34, file an annual donation statement in Form No. 15 by 31 May following the tax year of receipt, and issue donors Form No. 16 certificates specifying the donation amount. The approval applies for tax years 2026-2027 to 2030-2031.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Voluntary Health Services, Chennai"
Show AI Summary
Scientific research approval enables Voluntary Health Services to qualify as an other institution subject to SIRO status and annual reporting.
Approval designates The Voluntary Health Services, Chennai as an other institution for scientific research for the specified tax years. Its continued operation depends on retaining Scientific and Industrial Research Organization approval and complying with rule 34. For each tax year, the institution must prepare a Form 15 statement and deliver it to the Director General of Income-tax (Systems), or an authorised person, by 31 May following the tax year in which donations are received. Each donor must receive a Form 16 certificate specifying the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Zandu Foundation for Health Care, Mumbai"
Show AI Summary
Scientific research approval for a research association requires continuing SIRO status and annual donation reporting and certification compliance.
Approval grants Zandu Foundation for Health Care, Mumbai, recognition for Scientific Research as a Research Association for the purposes of section 45(3)(a)(i). Its effectiveness for tax years 2026-2027 through 2030-2031 depends on continued SIRO approval, compliance with rule 33, annual filing of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 certificates to donors stating the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Ashoka Trust for Research in Ecology and the Environment, Bengaluru"
Show AI Summary
Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certificates throughout its effective tax-year period.
Continued effectiveness requires retention of Scientific and Industrial Research Organization (SIRO) approval in every relevant tax year. The institution must comply with rule 34 conditions, prepare an annual donation statement in Form 15, deliver it by 31 May following the tax year in which donations are received, and issue each donor a Form 16 certificate stating the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Schizophrenia Research Foundation (I), Chennai".
Show AI Summary
Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certification for tax-benefit eligibility.
Scientific Research approval is granted to Schizophrenia Research Foundation (I), Chennai, as an other institution for the tax years 2026-2027 to 2030-2031. Continued eligibility requires retention of Scientific and Industrial Research Organization approval and compliance with prescribed conditions. The institution must file an annual donation statement in Form No. 15 by 31 May following the relevant tax year and furnish each donor a Form No. 16 certificate stating the donation amount.
Pr. Chief Commissioner of Income Tax (Exemptions), Delhi accords approval under Section 45(3)(b) of the Income Tax Act, 2025 for the “M/s GCS Foundation (Formerly known as The Gujarat Cancer Society, Ahmedabad)”
Show AI Summary
Scientific research approval under income-tax law applies to GCS Foundation for five tax years under prescribed statutory conditions.
Scientific research approval is accorded to M/s GCS Foundation, formerly known as The Gujarat Cancer Society, Ahmedabad, under section 45(3)(b) of the Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026. The approval applies to the entity's scientific research for five tax years, from Tax Year 2026-27 through Tax Year 2030-31. Retrospective effect is certified as not adversely affecting any person.
Implementation of ESI Scheme under the Code on Social Security, 2020 in Gujarat
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ESI Scheme Expansion: employer and employee contributions become payable with corresponding insurance benefits across newly covered establishments.
From 1 October 2026, employer and employee contributions are payable under section 29 for establishments across Gujarat's 15 non-implemented and 16 partially implemented districts. Employees of these establishments are to receive Chapter IV benefits through the Employees' State Insurance Corporation. The territorial implementation operates under the third proviso to the First Schedule of the Code on Social Security, 2020, replacing the earlier arrangement while preserving prior acts and omissions.
Appointment of common adjudicating authority in respect of R&M India Pvt. Ltd., Bengaluru
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Common adjudicating authority centralises customs adjudication for two show-cause notices concerning R&M India Pvt. Ltd.
A common adjudicating authority is appointed for R&M India Pvt. Ltd., Bengaluru, to adjudicate identified customs show cause notices. The Principal Commissioner/Commissioner of Customs, Airport and Air Cargo Commissionerate, Bengaluru, is designated to exercise the powers and discharge the duties of the specified Deputy Commissioner of Customs and Assistant Commissioner of Customs in relation to those proceedings.
Seeks to amend Notification No. 33/2022-Customs (ADD), dated the 30th December, 2022
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Anti-dumping duty re-quantification establishes producer-specific jute product rates and conditional end-use exemption for Jute Sacking Cloth imports.
Anti-dumping duty on specified Jute Yarn/Twine, Hessian Fabric and Jute Sacking Bags from Bangladesh and Nepal is re-quantified through a producer-, origin-, export-country- and product-specific duty matrix. Individual producer rates require a valid commercial invoice containing a signed producer-origin declaration; otherwise, the all-other-producer rate applies. The duty on Jute Sacking Bags from Bangladesh also applies to Jute Sacking Cloth, subject to named producer exclusions and a conditional end-use exemption for eligible manufacturers complying with prescribed import procedures and undertaking not to convert the cloth into bags.
Goods and Services Tax Appellate Tribunal, Group 'A' and 'B' Posts Recruitment Rules, 2026.
Show AI Summary
Public-service recruitment establishes promotion, deputation, and direct recruitment pathways with prescribed qualifications, training, probation, and appointment safeguards.
Recruitment to Group 'A' and Group 'B' Tribunal posts is regulated through prescribed classifications, recruitment channels, qualifications, training, probation, and selection procedures. Registrar, Financial Advisor, Senior Accounts Officer, and Accountant are filled by deputation. Deputy Registrar, Assistant Registrar, Assistant, and stenographic posts use promotion and deputation channels, with feeder-grade service and mandatory training requirements. Legal Assistant posts are filled by direct recruitment requiring a law degree, probation, and induction training. Reservation safeguards, marriage-related disqualification, and Central Government power to relax provisions apply.
Appointment of common adjudicating authority in respect of Tirupati Udyog Limited, Kotur
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Common adjudicating authority appointment centralizes adjudication of the specified customs show-cause notice concerning Tirupati Udyog Limited.
A common adjudicating authority is appointed to exercise the powers and duties of the Commissioner of Customs and Central Excise, Hyderabad-IV Commissionerate, for adjudicating a specified customs show-cause notice concerning Tirupati Udyog Limited, Kotur. The appointment operates under the Customs Act, 1962, and takes effect upon publication in the Official Gazette.
Appointment of common adjudicating authority in respect of Meenakshi Trading Corporation and others
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Common adjudicating authority: designated customs officer will adjudicate show-cause notices concerning Meenakshi Trading Corporation and others.
Common adjudication of specified customs show-cause notices concerning Meenakshi Trading Corporation and others is assigned to the Principal Commissioner or Commissioner of Customs (Import-I), Mumbai Customs Zone-I. The appointed officer may exercise the powers and discharge the duties of the Commissioner of Customs, Nhava Sheva-V, exclusively for adjudicating the identified matters. The appointment covers two notices issued under the same investigation reference and takes effect upon publication in the Official Gazette.
Seeks to amend Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994
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Customs port authorisation expands designated locations for unloading imported goods and loading export goods at additional ports.
Customs-port designations for the Union Territory of Andaman and Nicobar Islands are expanded by adding Campbell Bay and Car Nicobar to the prescribed table. Each location is authorised for the unloading of imported goods and the loading of export goods, including any class of such goods. The additions supplement existing listed locations and specify import-unloading and export-loading functions for both newly inserted entries.
Seeks to modify Basic Customs Duty (BCD) on crude and refined edible oils.
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Basic Customs Duty on crude and refined edible oils is reduced through revised customs tariff exemption entries.
Basic Customs Duty on crude and refined edible oils is revised through substitutions in specified Table I entries. The amended rates reduce two entries from 10% to 5%, two from 32.5% to 27.5%, one from 10% to Nil, and one from 32.5% to 22.5%. The revised rates apply from 24 September 2026.
Seeks to impose countervailing duty on imports of “Calcium Carbonate Filler Masterbatch” originating in or exported from Vietnam for a period of five years, pursuant to the final findings of DGTR
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Countervailing duty on subsidised calcium carbonate filler masterbatch imports addresses material injury through producer-specific rates and invoice conditions.
Definitive countervailing duty applies to Calcium Carbonate Filler Masterbatch originating in or exported from Vietnam following findings of subsidised imports and material injury to the domestic industry. Producer-specific rates apply where a prescribed commercial invoice declaration is furnished; otherwise, the residual rate for all other producers applies. Collection is limited where the combined countervailing and anti-dumping duties would exceed the applicable injury margin. The duty remains effective for five years unless earlier revoked, superseded, or amended.

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Seeks to amend Notification No. 14/2018 – State Tax, dt. 16-08-2018, - 22/2018 - Telangana SGST

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GSTR-3B filing requirement: September returns must be submitted electronically via the common portal by the revised deadline.
An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common ... Summary

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Acts Income Tax