Section 35AC eligibility extended for a social welfare project following committee recommendation and statutory notification.
Notification under Section 35AC re-notifies the scheme "Running of hostel, medical, self-employment projects by Dr. Ambedkar Vanvasi Kalyan Trust" as an eligible project for a further three-year period beginning with financial year 2012-13, following a recommendation by the National Committee under rule 11M(5) of the Income-tax Rules, 1962, and retains the previously approved corpus fund cost unchanged.

Notification under section 35AC extends eligibility of a medical-aid scheme providing free care to poor patients, continuing tax benefit.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC, notifies the free medical aid scheme run by Gujarat Sarvar Mandal in Ahmedabad as an eligible project and extends its specified period up to financial year 2014-15 after noting prior renewals, estimated cost enhancements, projected longevity beyond eighteen years, and a recommendation from the National Committee under rule 11M(5) of the Income-tax Rules, 1962.

Tax incentive eligible project extension preserves recognition for rehabilitation and training scheme while retaining approved cost terms.
The Central Government notifies extension of The National Association for the Blind, Karnataka Branch scheme as an eligible project or scheme for a further three-year period commencing 2012-13, based on the National Committee's recommendation that the project is being executed properly. The notified activities include rehabilitation and training for the blind and deaf and employment and placement services, and the extension is granted without any change to the approved project cost and corpus fund.

Section 35AC recognition extended for an orphanage maintenance project after committee recommendation, maintaining approved project cost.
Notification under section 35AC extends recognition of the scheme "Orphanage Maintenance and Renovation of Building" by Manav Mandir Mission Trust as an eligible project for a further three financial years commencing 2012-13, without any change to the approved project cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under rule 11M(5) of the Income-tax Rules.

Section 35AC notification extends eligibility of Corpus and Recurring Fund for Banyan for an extended period.
The Central Government, invoking section 35AC, notifies the "Corpus and recurring fund for Banyan" by The Banyan, Mogapair West, Chennai, as an eligible project and extends its notified period for a further three years based on the National Committee's recommendation that the project is being executed properly, while retaining the previously approved project cost for corpus and recurring funds.

Tax exemption approval under section 10(23C)(vi) confirmed for the educational institution, conditional on compliance with rules.
Approval is granted to Ramayan Shikshan Sansthan, Jaipur as a charitable educational institution for the purposes of tax exemption under section 10(23C)(vi), subject to the institution's conformity with the conditions and procedural requirements prescribed by the Income-tax Act and the Income-tax Rules to maintain that approved status.

Tax exemption approval under section 10(23C)(vi) granted to society, subject to compliance with governing rules.
Approval is granted to Indian Students Culture Society, Jaipur under section 10(23C)(vi) of the Income-tax Act, 1961, effective from the assessment year 2012-13 and onwards, conditional on the society's conformity with the criteria in sub-clause (vi) of clause (23C) of section 10 and rule 2CA of the Income-tax Rules, 1962.

Electoral Trusts Scheme update: corrections change references to 2013 in notification; remaining provisions remain formally unchanged.
Corrigendum corrects two textual references in the prior income-tax notification: the Definitions paragraph and Form A both replace the reference to the Electoral Trusts Scheme, 2012 with Electoral Trusts Scheme, 2013; all other contents of the original Gazette notification remain unchanged.

Jurisdictional delegation of TDS processing permits centralised commissioner to process statements and exercise related powers.
The notification vests the Commissioner overseeing centralised TDS processing with concurrent powers to process TDS statements, rectify apparent mistakes from processing, set off or adjust refunds against a deductor's outstanding tax liability, and issue demand notices for specified classes of TDS-related cases; the Commissioner may delegate these powers in writing to subordinate Additional or Joint Commissioners, who may further delegate them to Assessing Officers for the specified cases.

Delegation of income-tax jurisdiction: Director General (Systems) to exercise powers for Centralised Processing Cell TDS cases.
The Central Board of Direct Taxes directs that the Director General of Income-tax (Systems), New Delhi, shall exercise the powers and perform the functions in respect of cases or classes of cases for which the Commissioner of Income-tax, Centralised Processing Cell (TDS) has jurisdiction; this delegation is effected by notification and comes into force upon publication in the Official Gazette.

Control of income-tax authorities: notification designates administrative subordination between specified tax offices upon gazette publication.
A statutory notification under Section 118 of the Income-tax Act designates the Commissioner of Income Tax Centralised Processing Cell (TDS) as subordinate to the Director General of Income Tax (System), establishing administrative control and reporting between the specified offices, and providing that the direction comes into force upon publication in the Official Gazette.

Section 35AC corrigendum: trust name corrected to Sankar Foundation, amending the prior Income Tax notification text.
Corrigendum to a notification under Section 35AC corrects the trust name in Government Notification S.O. 2366(E), dated 4-10-2012, instructing that the name "Shankar Foundation" be read as "Sankar Foundation," and cites the Gazette publication and administrative file reference.

Double Taxation Agreement allocates taxing rights and sets cooperation, anti abuse and dispute resolution mechanisms between India and Ethiopia.
The Agreement allocates taxing rights between India and Ethiopia for residents and taxes on income, defines residence and permanent establishment (including thresholds and exclusions), and prescribes how business profits, immovable property, shipping, dividends, interest, royalties, capital gains and personal service income are taxed. It provides methods to eliminate double taxation, non discrimination and anti abuse rules, a limitation of benefits clause, and administrative cooperation measures including mutual agreement procedures, exchange of information with confidentiality limits, and assistance in collection; entry into force and termination rules establish temporal effect.

Scientific research approval requires dedicated use, audited separate accounts and certified donation statements; noncompliance triggers withdrawal.
Approval was granted to the Foundation for Revitalization of Local Health Traditions as an approved institution under section 35(1)(ii) read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research conducted by faculty or enrolled students; separate books of accounts for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance.

Scientific research approval under section 35 requires donations be used for research with mandated audit and reporting.
Approval of International Institute of Information Technology Bangalore as an approved scientific research institution permits it to receive donations for scientific research provided the sums are used for research carried out by its faculty or enrolled students, separate books of account are maintained for such sums, an audit by a qualified accountant is obtained and the audit report together with a certified statement of donations and amounts applied is furnished to the tax authority by the income tax return due date.

Income-tax rules: mandatory electronic filing, digital verification, and new Form 26B for Chapter XVII-B refund claims.
The amendments mandate electronic furnishing and verification (by digital signature or electronic process) for specified TDS/TCS statements and accountant certificates, require that the systems authority prescribe procedures, formats and standards and administer day-to-day operations, and insert Form 26B as the electronic form for deductors to claim refunds of sums paid under Chapter XVII-B; several statutory forms and rules are substituted to align quarterly statements, declarations and certificates with this electronic regime.

Tax-free bond authorization allows Indian Renewable Energy Development Agency to issue secured, redeemable bonds under section 10.
The notification amends the Table under item (h) of sub-clause (iv) of clause (15) of section 10 by inserting an entry that adds The Indian Renewable Energy Development Agency Limited as an authorized issuer of tax-exempt, secured, redeemable bonds/debentures, specifying an issuance limit and taking effect from the date of publication of the original notification.

Electoral trusts approval process: eligibility, documentation and compliance determine recognition and potential withdrawal under tax rules.
The Scheme sets out an approval framework for electoral trusts: eligible non profit companies bearing the phrase "electoral trust" must apply in the prescribed form with specified corporate and financial documents and an affidavit; the tax authorities conduct intake, defect correction, inquiries and Board review; approval may be conditioned, renewed, or withdrawn based on compliance with non profit operation, record keeping requirements and incorporation of rule stipulations into the articles, with procedural safeguards including hearing and written reasons.

Electoral trust rules: donor limits, non-cash receipts, mandated distributions, and audited annual reporting required.
The amendment establishes rules for electoral trusts: permissible donor categories; prohibition on foreign and other electoral trust contributions; mandatory non-cash receipts with donor identification; issuance of detailed receipts; limits on administrative expenditure; computation and timely distribution of distributable contributions to eligible political parties; prohibition on benefiting members, contributors or related persons; maintenance of books, contributor and recipient registers; annual audit and filing of Form No. 10BC with annexure; certified annual reporting of contributors and distributions; and notification of post-approval shareholder changes.

Double taxation relief: treaty allocates taxing rights, limits source withholding and mandates information exchange to prevent fiscal evasion.
The Agreement allocates taxing rights between India and Malaysia, applies to residents and taxes on income, defines residency and permanent establishment rules, prescribes attribution of business profits to permanent establishments on an arm's length basis, and limits source state withholding on dividends, interest, royalties and technical fees subject to specified maximum rates and exceptions where amounts are effectively connected with a permanent establishment. It establishes mutual agreement procedures, exchange of information obligations, limitation of benefits rules, non discrimination protections and mechanisms for elimination of double taxation by tax credits.