Tax administrative redesignation expands International Taxation directors and assigns TDS powers to new regional offices.
The notification amends designation and jurisdictional entries to expand and rename specified income-tax authorities, substitutes references to Additional Directors or Joint Directors, replaces the Bangalore International Taxation Director entry to specify its territorial area and classes of persons, allocates to that office functions and powers relating to Tax Deduction at Source in respect of non-residents, foreign companies and other specified persons, and inserts a corresponding Director of Income Tax (International Taxation), Hyderabad with analogous territorial coverage and TDS powers.

Transfer pricing administration updated to reassign and expand designated officers and local transfer pricing authority.
Amendment under section 118 revises a prior notification to designate the Director General of Income tax (International Taxation), Delhi as the controlling authority and to identify Director of Income tax (Transfer Pricing), Bangalore with specified Joint Commissioner and Deputy/Assistant Commissioner posts in Bangalore; it also inserts a new entry assigning the Director of Income tax (Transfer Pricing), Hyderabad with specified Joint Commissioner and Deputy/Assistant Commissioner posts in Hyderabad as designated Transfer Pricing Officers.

Double taxation amendment strengthens exchange of information and limits source taxation, refining rules for transport enterprises and conduit abuse.
The Protocol amends the bilateral tax Agreement by redefining international traffic, limiting taxation of enterprise profits to the State of residence except for amounts attributable to a permanent establishment in the other State, consolidating shipping and air transport profits to the residence State, restricting source taxation of interest and capital gains connected to international transport, and enhancing exchange of information through foreseeably relevant requests, confidentiality safeguards, procedural requirements to prevent fishing expeditions, enforceability of information from financial institutions, and preservation of taxpayers' procedural rights.

Exchange of tax information empowers cross-border assistance for tax administration and enforcement under mutual agreement procedures.
The Agreement creates a mechanism for the exchange of information between India and the Cayman Islands to assist tax administration and enforcement. Competent authorities must provide foreseeably relevant information, including bank and ownership records, subject to territorial control and limited exceptions for public entities where disproportionate difficulty arises. Requests must state identity, period, nature and tax purpose and follow prescribed procedural steps and timeframes. Confidentiality rules restrict use and onward disclosure; privileged communications and trade secrets are protected. Implementation, cost allocation, mutual agreement procedures and termination provisions are included.

Tax incentive eligibility extended for Charutar Arogya Mandal healthcare project; approved project scope and cost remain unchanged.
The Central Government confirms that Charutar Arogya Mandal's project for advanced cancer and cardiac treatment-Part A: comprehensive Cardiac Care Center; Part B: support for treatment of cancer patients-is an eligible project or scheme for the income-tax incentive, maintaining the previously approved project scope and cost unchanged, and extends the project's eligibility for a further multi-year period following the National Committee's recommendation that the project is being executed properly.

Section 35AC eligible project designation extended for Society for Education of the Crippled; cost unchanged for an additional statutory period.
The Central Government specifies furnishing and running by Society for Education of the Crippled (Child and Adult), Bombay, of a Centre for Independent Living and the Antop Hill School as eligible projects for tax incentive purposes, extends their period of eligibility for a further three financial years commencing with the stated financial year, and confirms the approved project cost remains at the previously enhanced amount, following a recommendation of the overseeing national committee that the projects are being executed properly.

Section 35AC extension: Sevalaya Primary School Building Project retains notified eligibility for three further financial years.
The Central Government, on recommendation of the national committee, notifies the Sevalaya Primary School Building Project at Kasuva Village as an eligible charitable project for tax-benefit purposes for a further three-year period commencing 2012-13, affirming project execution is satisfactory and that the approved cost, including a corpus fund, remains unchanged.

Extension of eligible project status under Section 35AC granted, allowing continued tax-incentive treatment for the Sevalaya old age home project.
Notification extends eligible project status under section 35AC of the Income-tax Act to the Sevalaya old age home project for an additional three-year period commencing with the financial year 2012-13, based on the National Committee's recommendation that the project is being executed properly, and confirms continuation without any change in the approved cost structure comprising a corpus component and recurring expenditure.

Section 35AC eligible project extension approved for Tribal Development scheme by Seva Mandal Meghraj, notified further.
The Central Government, under Section 35AC of the Income-tax Act and following a recommendation under the Income-tax Rules, extends the notification of the "Tribal Development" project by Seva Mandal Meghraj as an eligible project for a further three-year period commencing with financial year 2011-12, without any change in the approved cost of Rs. 2.76 crore.

Eligible project status under section 35AC extended for a further period preserving approved project cost and corpus.
Central Government notification under section 35AC extends the eligibility of "Running of Polio Hospital, Rehabilitation and Research Centre at Hiran Magri, Udaipur" by Narayan Seva Sanstha for a further three-year period commencing with financial year 2012-13, without any change in the approved project cost including the corpus fund, following National Committee recommendation and prior cost enhancements.

Eligible project designation under tax incentive extended for expansion of free eye surgeries and hospital operations for three years.
The Central Government notifies extension of the Lions Club of Karnavati Foundation's expansion project-purchase of equipment to increase free eye surgeries and operation of a hospital at Village Ognaj-as an eligible project or scheme for a further three years beginning with financial year 2012-13, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and without any change to the previously approved project cost including the corpus fund.

Eligible project extension: Brahmrishi Doodhadhari Burfani International Medical and Research Centre's notified eligibility extended after committee recommendation.
The Central Government, on recommendation of the National Committee under the income-tax rules, notifies a further three-year extension of the charitable medical project "Brahmrishi Doodhadhari Burfani International Medical and Research Centre" as an eligible project for tax-deductible expenditure, confirming the approved project cost remains unchanged.

Section 35AC eligible project extension: Free Eye surgeries scheme retained and project cost increased for a further three-year period.
Notification under section 35AC extends the "Free Eye surgeries and running of hospital" scheme as an eligible project for a further three-year period beginning 2012-13, pursuant to a recommendation of the National Committee for Promotion of Social and Economic Welfare. The notification amends the earlier notification to substitute the previously notified maximum project cost and corpus fund with increased figures, thereby revising the ceiling for deduction under section 35AC for the extended period.

Section 35AC eligibility extended for Natural Resource Management project, allowing continued tax-deductible expenditure beyond initial term.
The Central Government notifies continuation of eligibility under section 35AC for the "Natural Resource Management Model Watershed Management & Afforestation programme and allied agricultural support for rural development" carried out by Krishi Gram Vikas Kendra, Rukka Neori Vikas, Ranchi, for a further three financial years commencing with 2011 12, without any change in the approved project cost, following the National Committee's recommendation under rule 11M(5) of the Income tax Rules, 1962.

Deduction under Section 35AC: government notifies expansion and increased approved project cost for Amar Jyoti Charitable Trust.
Central Government notification under Section 35AC specifies an expansion of Amar Jyoti Charitable Trust's rehabilitation project and amends the previously notified maximum allowable project cost, substituting the earlier figure of Rs. 225.84 lakh with Rs. 1550 lakh, following a recommendation by the National Committee under rule 11M(5) of the Income-tax Rules and prior extensions of the project's notified period.

Tax incentive extension: eligibility for Sri Sathya Sai Heart Hospital project allowed to continue for a further three-year period.
The Central Government notifies extension of eligibility for the project "Land development, construction, equipments, furnishing and running of Sri Sathya Sai Heart Hospital at Rajkot, Gujarat" by Prashanti Medical Services and Research Foundation for a further three-year period beginning with financial year 2011-12, allowing expenditure on the project to qualify under the tax incentive provision, without any change to the previously approved project cost and corpus fund, pursuant to a recommendation of the National Committee.

Tax deduction eligibility expanded for notified welfare programmes after amendment increasing allowable project cost for deduction.
The notification increases the maximum allowable project cost for a previously notified welfare scheme in health, education and environment, following a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project is being executed properly; the Central Government amends the earlier notification to substitute the prior stated cost with the enhanced figure, thereby changing the cap on expenditure eligible for deduction under the Income-tax provision.

Tax deduction eligibility for free medical services project extended and maximum allowable project cost increased.
The scheme "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" is notified as an eligible project under Section 35AC and extended for a further three financial years beginning 2012-13; the Central Government amends the original notification to increase the maximum allowable project cost to a revised amount inclusive of the existing corpus fund, pursuant to a recommendation of the National Committee for the Promotion of Social and Economic Welfare.

Tax deduction for notified eligible project extended and the allowable project cost ceiling increased for the renewed period.
The Central Government re notifies the project "Construction of a school building and running of SOS Children's Village at Tambaram East, Chennai" as an eligible project for a further three year period commencing with financial year 2012 13, and amends the original notification's table to increase the maximum allowable project cost figure for deduction under the applicable provision, following the National Committee's recommendation that the project is being executed properly.

Tax deduction under section 35AC extended and project cost cap increased for continued rehabilitation services for the blind and disabled.
The Central Government extends qualification under section 35AC for the "Comprehensive rehabilitation, medical & human resource development services for the blind and disabled" by Blind People's Association for three further financial years beginning 2011-12, and amends the earlier notification to increase the maximum project cost eligible for deduction, following the National Committee's recommendation that the project is being properly executed.