Income-tax rule amendment updates Form 2B to require PAN/GIR, tax computation fields, and refund banking details.
Amendment to Income-tax Rules, 1962 revises Appendix II Form No.2B by substituting item 2 with PAN/GIR No., replacing items relating to undisclosed income with fields for total undisclosed income, tax on undisclosed income, surcharge, tax payable, and tax paid (with challan, date and amount), and inserting Part I fields for bank account details for refund crediting and credit card details for payment identification.

Income-tax amendment rules add an acknowledgment before the return form under Section 295 of the Act.
The Income-tax (Ninth Amendment) Rules, 2000, made under Section 295 of the Income-tax Act, amend the Income-tax Rules, 1962 by inserting an acknowledgment provision in Appendix II immediately before the return of income form; the rules are to be called the Income-tax (Ninth Amendment) Rules, 2000 and commence on publication in the Official Gazette.

Form amendment: insertion of bank account fields to enable refund credit and correction of the form verification.
Amendment to the Expenditure-tax Rules revises Form No. 3 by inserting additional boxes beside Permanent Account No. and Assessment Year, adds a new field to collect bank account details (bank name, branch address, account number and selection for refund credit), and removes the figures "19" from the form's verification clause; the rules take effect on publication in the Official Gazette.

Approval under section 10(23G) enables specified industrial undertakings to obtain tax-exempt status subject to compliance and audit conditions.
Central Government approval is granted to specified undertakings for the purpose of section 10(23G) read with rule 2E, subject to compliance with those statutory provisions and the annexure conditions issued by the Central Board of Direct Taxes; approval is liable to withdrawal if an enterprise ceases to carry on an infrastructure facility, fails to maintain and audit books of account as required by sub rule (7) of rule 2E, or fails to furnish the prescribed audit report.

Income tax exemption under section 10(23G) approved for Nathpa Jhakri project, conditional on compliance and audit requirements.
Approval is granted to the Nathpa Jhakri Hydroelectric Power Project by M/s Nathpa Jhakri Power Corporation Ltd. under section 10(23G) of the Income-tax Act read with rule 2E for the assessment years 1999-2000 to 2001-2002. The approval is conditional on compliance with the cited statutory provisions, maintaining books of account, obtaining and furnishing the required audit report; the Central Government may withdraw approval if the undertaking ceases to operate as an infrastructure facility or fails the accounting and audit obligations.

Approval under section 10(23G) grants tax-exempt status to specified industrial undertakings subject to compliance and audit conditions.
Approval is granted to specified undertakings under section 10(23G), read with rule 2E, for assessment years 2000-2001 to 2002-2003, conditional on compliance with those provisions and the annexure terms notified by the Central Board of Direct Taxes. The Central Government may withdraw approval if the enterprise ceases to carry on the infrastructure facility, fails to maintain books and obtain the audit required by sub rule (7) of rule 2E, or fails to furnish the required audit report. The notification lists two named industrial park undertakings as approved.

Tax exemption approval under section 10(23G) granted with compliance, audit and infrastructure-continuity conditions for a hydroelectric project.
Approval is granted to the Nathpa Jhakri Hydroelectric Power Project as an enterprise eligible under the Income-tax Act for specified assessment years, conditional on compliance with the Act and Rules governing infrastructure undertakings. The approval will be withdrawn if the undertaking ceases to operate as an infrastructure facility, fails to maintain books of account and obtain the required audit by a qualified accountant, or fails to furnish the prescribed audit report.

Notification under section 10(23C)(v): charitable status granted subject to application, investment and filing conditions.
The Central Government notifies the Muslim Orphanage Committee, Tirunelveli, under sub clause (v) of clause (23C) of section 10 as eligible for the specified tax exemption for assessment years 1995-96 to 1997-98, subject to conditions requiring exclusive application or accumulation of income for charitable objects; restricted investment modes for funds (excluding certain voluntary contributions in kind); exclusion of business income unless incidental and separately accounted; and regular filing of income tax returns.

Tax exemption recognition under section 10(23C)(iv) grants conditional exempt status to a women's finance institution.
Notification grants tax-exemption recognition to Rashtriya Mahila Kosh, New Delhi for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments or deposits to forms permitted for charitable institutions except voluntary contributions held as jewellery or furniture; exclude business income unless incidental and accounted separately; and regularly file income-tax returns in accordance with the Act.

Tax exemption 10(23C)(v) requires charitable organisations to apply income to objects and meet investment, business and filing conditions.
Notification under section 10(23C)(v) designates Sadr. Anjuman Ahmadiyya Quadian, Punjab as qualifying for tax exemption for assessment years 2000-2001 to 2002-2003, conditional on applying income wholly to its objects, restricting investments to forms allowed by section 11(5) (excluding certain tangible voluntary contributions), treating business income as non-exempt unless incidental with separate books, and regularly filing income-tax returns as required by the Income-tax Act, 1961.

Tax exemption under section 10(23C)(iv) conditionally recognizes Khelaghar Calcutta subject to use, investment, business and return-filing rules.
Notification under section 10(23C)(iv) conditionally recognizes Khelaghar, Calcutta for assessment years 1999-2000 to 2001-2002 subject to: application or accumulation of income solely for its objects; investment or deposit only in forms permitted by section 11(5) (excluding certain voluntary contributions kept as jewellery or furniture); exclusion of business income unless incidental and recorded in separate books; and regular filing of income-tax returns.

Tax exemption for charitable projects: eligible status for sports centre extended, enabling continued deductible contributions.
The Central Government specifies the construction and running of a sports centre at Agra by Lala Ram Gupta Charitable Trust as an eligible project or scheme under section 35AC for a further three year period beginning with assessment year 2000-2001, exercising powers under sub section (1) read with the Explanation to section 35AC, following a National Committee recommendation that the project is being executed properly.

Amendment to Section 35AC notification narrows approved charitable project to construction and running of a sports centre only.
Exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC, and on recommendation of the National Committee, the Central Government substitutes in notification S.O. 413(E) the words "Construction and running of Sports Centre at Agra" for the earlier description "Construction and running of a school for economically weaker sections of the society and rural poor and a sports centre at Agra" in the Table against serial number 1 for Lalaram Gupta Charitable Trust.

Section 35AC exemption extended for leprosy eradication project, preserving tax-benefit eligibility for specified three-year period.
The Central Government, acting under the Income-tax Act's exemption mechanism, specifies the Sahyog Kushthayagna Trust's leprosy eradication, rehabilitation and rural health scheme at Rajendranagar, District Sabarkantha, Gujarat as an eligible project for a further three-year period following the National Committee's recommendation; the specification identifies the executing trust, project location, estimated project cost and associated corpus fund as part of the eligibility particulars.

Charitable tax exemption granted to a women's union subject to application of income, permitted investments, and filing obligations.
Notification grants charitable tax exemption under clause (23C)(iv) of section 10 to the All Bengal Women's Union, Calcutta for assessment years 1996-97 to 1998-99, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in subsection (5) of section 11 (except voluntary contributions held as jewellery, furniture, etc.); exclude business profits unless incidental to objectives with separate books; and regularly file income-tax returns under the Income-tax Act, 1961.

Tax exemption under section 10(23C)(vi) notified for institute, conditional on compliance, permitted investments and return filing.
Notification grants tax-exempt charitable status to the Birla Institute of Astronomy and Planetarium Sciences, Calcutta for specified assessment years, conditional on conformity with the exemption provision and applicable rule, investment of funds in permitted modes by the statutory deadline with intimation to the tax authority, and regular filing of income-tax returns in accordance with the Income-tax Act.

Tax exemption notification recognizes conditional charitable status; requires compliance with statutory conditions and regular tax return filing.
Notifies that Lagan Kala Upvan, New Delhi is recognized for the purpose of tax exemption as a charitable institution under the relevant sub clause for specified assessment years, provided the society conforms to the sub clause conditions and the procedural rule, and regularly files its return of income before the income tax authority.

Tax exemption under section 10(23C)(v) grants notified status to a temple subject to income use, investment, business, and filing conditions.
Notification under section 10(23C)(v) notifies Ganeshji Mandir, New Delhi for assessment years 1996 97 to 1998 99 subject to conditions requiring exclusive application of income to stated objects; permitted modes of investment or deposit as specified in section 11(5) (excluding certain voluntary contributions held in kind); exclusion of business income unless incidental with separate books; and regular filing of income tax returns.

Underground allowance rules amended: new taxable allowance for employees in uncongenial underground coal mine climate nationwide.
The Income-tax (Fourth Amendment) Rules, 2000 amend rule 2BB(2) of the Income-tax Rules, 1962 by inserting Sl. No. 12 in the table to provide an underground allowance for an employee working in uncongenial, unnatural climate in underground coal mines, applicable Whole of India, fixed at Rs. 800 per month.

Special compensatory allowance amendment increases exempt amounts and revises eligible areas under income tax rules regime.
Amendment of rule 2BB renames the composite hill compensatory allowance as special compensatory (hilly areas) allowance, revises exemption ceilings for multiple special compensatory and tribal allowances, and replaces the Table entries with a multi tiered schedule mapping specified geographic localities to distinct exempt amounts. The notification takes effect from 1 August 1997 and updates exemption limits and territorial eligibility across categories I-VI and related serial entries.