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Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Santhigiri Ashram, Thiruvananthapuram"
Show AI Summary
Scientific research approval under income tax law requires continued SIRO status, annual donation statements, and donor certificates.
Scientific research approval is granted to Santhigiri Ashram, Thiruvananthapuram, for the specified tax years, subject to continued approval as a Scientific and Industrial Research Organization. The institution must comply with rule 34, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors Form No. 16 certificates stating the donation amount.
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 compliance.
Approval is granted to the Institute for Financial Management and Research, Chennai, for social science or statistical research under the deduction framework. Continued applicability depends on retaining Scientific and Industrial Research Organization recognition for each relevant tax year. The institution must comply with rule 34, submit the prescribed annual donation statement in Form No. 15 by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate specifying the donation amount.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "UPASI Tea Research Foundation, Tamil Nadu"
Show AI Summary
Scientific research institution approval requires continuing SIRO status, annual donation statements, and donor certificates throughout the effective tax years.
UPASI Tea Research Foundation, Tamil Nadu is recognised as an Other Institution for scientific research for the specified tax years. Continuance requires retention of Scientific and Industrial Research Organization approval in every effective tax year, compliance with rule 34, and preparation and timely delivery of the required donation statement in Form No. 15. The Foundation must also issue Form No. 16 certificates to donors specifying donation amounts in accordance with rule 31.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Santhigiri Ashram, Thiruvananthapuram"
Show AI Summary
Research institution approval permits donation-related tax treatment subject to continuing SIRO recognition, reporting, certification, and compliance.
Approval is granted to Santhigiri Ashram, Thiruvananthapuram, for social science or statistical research for specified donation-related purposes. The approval applies for tax years 2026-2027 to 2030-2031 and depends on continued Scientific and Industrial Research Organization approval. The institution must comply with prescribed conditions, submit an annual Form No. 15 donation statement by 31 May following the relevant tax year, and issue donors a Form No. 16 certificate stating the donation amount.
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 recognition, annual donation statements, regulatory compliance, and donor certificates throughout the approval period.
Approval is granted to the Indian Institute of Health Management Research, Jaipur for scientific research as a university, college or other institution for the tax years 2026-2027 to 2030-2031. Continued applicability requires approval as a Scientific and Industrial Research Organization in every relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by the prescribed deadline, 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 "Bhartiya Sanskriti Darshan Trust, Pune"
Show AI Summary
Scientific research approval requires continued SIRO recognition, annual donation reporting, and donor certification throughout the approved tax years.
Approval for scientific research applies to Bhartiya Sanskriti Darshan Trust, Pune for tax years 2026-2027 to 2030-2031. Continued operation is conditional on retaining Scientific and Industrial Research Organization recognition for each relevant tax year, compliance with rule 34, annual filing of the donation statement in Form No. 15 by 31 May following the tax year of receipt, and issuance of Form No. 16 donor certificates specifying donation amounts.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Voluntary Health Services, Chennai"
Show AI Summary
Scientific research approval requires continuing SIRO recognition, annual donation reporting and donor certificates throughout its effective tax years.
Approval for Voluntary Health Services, Chennai as an other institution for scientific research applies for tax years 2026-2027 through 2030-2031. Continued effectiveness requires SIRO approval for each covered tax year, compliance with rule 34, annual Form No. 15 donation reporting by 31 May following the tax year of receipt, and Form No. 16 certificates to donors 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 requires continuing SIRO status, annual donation statements, and donor certificates throughout the specified effective tax years.
Approval for scientific research as a Research Association is effective for the tax years 2026-2027 to 2030-2031. It remains conditional on continued SIRO approval, compliance with rule 33, annual preparation and delivery of Form No. 15 statements by the prescribed deadline, 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 "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 certification throughout its effective tax years.
Scientific research approval is granted to Ashoka Trust for Research in Ecology and the Environment, Bengaluru, as an "other institution". The approval requires continued recognition as a Scientific and Industrial Research Organization, compliance with prescribed conditions, annual filing of the donation statement in Form No. 15, and issuance of Form No. 16 certificates to donors specifying donation amounts. It applies for tax years 2026-27 through 2030-31.
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Schizophrenia Research Foundation (I), Chennai".
Show AI Summary
Scientific research approval recognises the Foundation as an other institution, subject to continuing SIRO status and donation-compliance requirements.
Scientific research approval recognises Schizophrenia Research Foundation (I), Chennai as an other institution for the scientific-research donation framework. Its continued effectiveness requires retention of Scientific and Industrial Research Organization approval and compliance with prescribed conditions. The Foundation must file a donation statement in Form No. 15 for each tax year within the stipulated period and issue donors Form No. 16 certificates specifying donation amounts. The approval applies for tax years 2026-2027 through 2030-2031.
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
Show AI Summary
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
Show AI Summary
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.
Show AI Summary
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.
Extension of Employees’ State Insurance Coverage to Additional Districts of Madhya Pradesh
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Employees' State Insurance coverage expands to designated districts, requiring contributions and providing statutory employee benefits from the appointed date.
Employees' State Insurance coverage extends from 1 October 2026 to establishments throughout Niwari and the covered areas of specified partially implemented districts in Madhya Pradesh. Employer and employee contributions become payable under section 29, while the Corporation provides the relevant Chapter IV benefits to employees of those establishments.

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For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Hamlet Constructions (India) Private Limited, Mumbai notified - 335/2006 - Income Tax Act, 1961

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Industrial Park notification under Section 80IA conditions tax benefits only after required units, investments, approvals and continued operation.
The Central Government notifies the undertaking of M/s. Hamlet Constructions (India) Private Limited as an Industrial Park under clause (iii) of ... Summary

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Acts Income Tax