Cancer Institute (W.I.A) approved for scientific research tax recognition for assessment years 2027 28 to 2031 32.
Approval is granted to Cancer Institute (W.I.A) (PAN: AAATC2259F) for recognition as an institution engaged in scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, and is applicable for assessment years 2027 28 to 2031 32.

Indian Institute of Science Education and Research, Pune approved for scientific research tax recognition for assessment years 2026 27 to 2030 31.
Approval is granted to Indian Institute of Science Education and Research, Pune for recognition as an institution eligible for Scientific Research incentives under the Income tax Act, identified by PAN and classified under 'University, college or other institution', with applicability for assessment years 2026 27 to 2030 31 and a certification that no person is adversely affected by granting retrospective effect.

Christian Medical College Vellore approved for scientific research tax recognition under income tax rules for a multi-year period.
Approval is granted to The Christian Medical College Vellore Association (PAN: AAATC1278N) as an institution carrying out scientific research under the university/college category for purposes of income tax provisions and specified implementing rules; the approval is effective from publication in the Official Gazette and applies for a defined multi-year assessment period, with a certification that retrospective effect does not adversely affect any person.

Income-tax appeals must be filed under digital signature with updated contact details and streamlined document requirements.
The rules require memoranda of appeal to be filed by appellants or authorised agents under a digital signature and recognise e-mail addresses and mobile numbers as contact information. Physical copy requirements are reduced (duplicate/triplicate removed) and papers must be submitted in accordance with the filing procedure. Memoranda must accompany specified orders and supporting documents, including additional documents for DRP-related appeals and appeals against orders of senior officials. Revised memoranda must be filed to effect contact changes, which will then govern service of notices and orders.

Punjab Urban Planning And Development Authority granted income tax exemption from assessment year 2024 25, subject to statutory conditions.
Notification designates Punjab Urban Planning And Development Authority (PAN AAALP0045J) as an authority under clause (46A)(b) of section 10, making specified income eligible for tax exemption from assessment year 2024 25, conditional on its continued constitution under the Punjab Regional and Town Planning and Development Act, 1995 and maintenance of one or more purposes set out in clause (46A)(a); explanatory memorandum states no person is adversely affected by retrospective effect.

New Okhla Industrial Development Authority tax exemption covers grants, land proceeds, rents, interest, and fees subject to conditions.
Notification designates New Okhla Industrial Development Authority as exempt under clause (46) of section 10 for specified income: State grants; disposal proceeds of land, buildings and other properties; rental receipts; interest and dividend; and fees, tolls and charges under the Uttar Pradesh Industrial Area Development Act, 1976. The exemption is subject to conditions: no commercial activity, unchanged activities and income nature across the relevant financial years, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to specified assessment and financial years.

Income-tax appeals jurisdiction assigned to specified Commissioners for search, seizure, survey-related assessments and penalties.
The Board directs specified Commissioners of Income-tax (Appeals), as listed in the Schedule with their headquarters, to hear appeals arising from assessments made after search, requisition or survey, appeals based on additions or changes to income founded on seized or impounded material from such operations, and appeals against penalty orders in those categories, with jurisdiction aligned to the Income-tax authorities identified in the Schedule.

Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes.
Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).

Ajmer Development Authority notified as eligible for tax exemption on specified income under section 10(46A).
Central Government notifies Ajmer Development Authority as an authority for the purposes of section 10(46A) of the Income-tax Act, making its specified income eligible for exemption, effective from the stated assessment year provided the Authority continues to be constituted under the Ajmer Development Authority Act, 2013 and retains one or more purposes specified in sub-clause (a) of clause (46A).

Jalandhar Development Authority receives tax exemption on specified income, subject to eligibility under regional planning statute and effectivity.
Notification recognizes the Jalandhar Development Authority as eligible for a tax exemption on specified income under clause (46A) of section 10, effective from the stated assessment year, conditional on continued status as an authority under the Punjab Regional and Town Planning and Development Act with one or more specified purposes; the instrument includes a certification that no person is adversely affected by its retrospective effect.

Renovation of Shree Balakrishna Lalji temple approved with Rs50 crore limit until collection or March 31, 2030.
Notification designates Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai, managed by Mota Mandir Trust (PAN: AABTM9049C), as a place of historic importance and public worship for purposes of section 80G, limited to renovation or repair receipts up to Rs. 50,00,00,000 and effective until that amount is collected or 31.03.2030, whichever is earlier.

State Pollution Control Board, Odisha receives tax exemption on specified income under section 10(46), subject to non commercial and filing conditions.
Notification grants tax exemption under section 10(46) to State Pollution Control Board, Odisha for specified income including statutory consent and authorization fees, penalties and levies, grants in aid (including as nodal agency), contributions for environmental studies, miscellaneous statutory receipts and related interest, subject to conditions that the Board shall not engage in commercial activity, that activities and nature of income remain unchanged, and that the Board files returns as required under the relevant provision of section 139(4C); the notification applies retrospectively to specified financial years and for subsequent listed years.

Odisha Real Estate Regulatory Authority receives tax exemption for specified income, conditional on continuing statutory purposes.
Notification designates Odisha Real Estate Regulatory Authority as an exempt authority for specified income under the Income-tax Act, effective from the stated assessment year, conditional on the assessee continuing as a constituted authority under the Real Estate (Regulation and Development) Act and maintaining one or more of the purposes required for exemption.

Haryana State Board of Technical Education granted tax exemption on specified income subject to non commercial and filing conditions.
HSBTE, Panchkula is notified as eligible for exemption under section 10(46) for specified income: government grants and contributions; fees (affiliation, examination, migration, transcription); royalties and charges including penalties; bequests, donations, endowments and other contributions; sale proceeds of securities and rents and profits from property vested in HSBTE; and interest on bank deposits, subject to non engagement in commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub section (4C) of section 139; effective for specified assessment years.

Capital Gains Account Scheme: non rural branches of specified banks authorised to receive deposits and maintain accounts.
Central Government authorises specified commercial bank branches, excluding rural branches, to receive deposits and maintain accounts under the Capital Gains Account Scheme, 1988, listing nineteen banks whose non rural branches may receive deposits and hold accounts. A "rural branch" is defined as one located and functioning at a centre with population below ten thousand according to the 2011 census.

Capital Gains Accounts Scheme updated to permit electronic payments and electronic account records for deposits and closures.
The Scheme amends the Capital Gains Account Scheme, 1988 to include section 54GA, broaden the definition of Deposit Office to authorised banks, and introduce an express definition of electronic mode covering card payments, net banking, UPI, IMPS, RTGS, NEFT and BHIM Aadhaar Pay. Electronic payments are equated with cheque/draft for determining the effective deposit date subject to realisation; electronic statements may replace passbooks; account closure must be filed electronically with digital signature or electronic verification code from 1 April 2027; and systems authorities are directed to specify procedures, data standards, verification mechanisms and security policies for electronic filings.

Scientific research approval under section 35(1)(iia) recognises Hari Shankar Singhania Elastomer Institute for specified assessment years.
Approval is accorded to M/s Hari Shankar Singhania Elastomer & Tyre Research Institute for Scientific Research under clause (iia) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rule 5F of the Income tax Rules, 1962, and is applicable for five assessment years from A.Y. 2022 23 to A.Y. 2026 27.

India-Belgium tax treaty protocol expands information exchange and mutual assistance in tax collection, including criminal tax matters and bank information.
The Amending Protocol revises definitions (including competent authority and criminal tax matters), replaces the Exchange of Information article to mandate broad, confidential information exchange and compulsory information gathering measures (including bank and fiduciary-held information) subject to specified exceptions, and replaces Aid and Assistance in Recovery with an Assistance in the Collection of Taxes article obliging mutual acceptance and enforcement or conservancy of "revenue claims" under domestic law subject to proportionality and public policy limits. The Protocol enters into force on the later notification date and is to be given effect in India.

Tax exemption for specified income of Ayodhya Development Authority notified, conditioned on continued status under the state urban planning law.
Notification grants tax exemption for specified income of Ayodhya Vikas Pradhikaran by invoking sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, identifying the authority under the Uttar Pradesh Urban Planning and Development Act, 1973, and making the exemption effective from the assessment year 2024-25 subject to the condition that the authority continues to exist under the state statute and serve one or more purposes set out in sub-clause (a) of clause (46A).

Tax exemption under section 10(46): specified incomes of Haryana Building and Other Construction Workers Welfare Board exempt subject to conditions.
Notification grants exemption under clause (46) of section 10 to the Haryana Building and Other Construction Workers Welfare Board for registration fees and yearly subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, and interest on bank deposits, subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Board file returns as required under clause (g) of sub-section (4C) of section 139; applicability is to financial years 2025-26 to 2029-30.