Tax deduction eligibility extended for Cancer Patients Aid Association projects, permitting tax-deductible contributions for specified Maharashtra cancer programs.
Central Government notification extends eligibility under the tax-deduction framework for the Cancer Patients Aid Association project comprising renovation, equipment and furnishing of a Cancer Detection Unit at Mumbai and cancer awareness, education and detection camps across specified Maharashtra districts, without change to the approved project cost of Rs. 365.67 lakh, for a further three-year period beginning with the financial year 2014-15, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC project extension: 'Valley for the Disabled' by Amar Seva Sangam notified for three further financial years.
The Central Government notifies continuation of the project "Valley for the Disabled" by Amar Seva Sangam as an eligible project or scheme under the income-tax incentive provisions for a further three-year period commencing 2014-15, without any change to the previously approved recurring expenditure estimate and corpus fund, following the National Committee's recommendation that the project is being properly executed.

Project eligibility under Section 35AC extended for three years; tax exemption not available for the lapsed first year.
Notification under Section 35AC re notifies the "Research and Rehabilitation Centre for the Deaf" by Delhi Association of the Deaf as an eligible project for a further three years beginning with financial year 2013 14 at the unchanged approved cost of one crore rupees, following a Rule 11M sub rule (5) recommendation; the notification clarifies that no exemption is available for the already lapsed financial year 2013 14.

Section 35AC eligible project extension: Rehabilitation and Education of the blind in Gujarat extended for three financial years.
The Central Government, under Section 35AC of the Income-tax Act, notifies the scheme "Rehabilitation and Education of the blind in Gujarat State" by the National Association for the Blind (Gujarat State Branch) as an eligible project for three further years commencing with financial year 2014-15, with the approved cost remaining at Rs. 3.43 crore, following the National Committee's recommendation under rule 11M(5) that the project is being properly executed.

Section 35AC deduction cap increased for Delhi Council for Child Welfare after National Committee recommendation.
Amendment under Section 35AC increases the maximum allowable project cost for the Delhi Council for Child Welfare by substituting the previously notified project cost with a revised, higher figure, following a recommendation by the National Committee that the project is being properly executed; this substitution alters the cap used to compute the deduction under the provision.

Section 35AC project extension: Dharam Hinduja Merit-cum-means scholarship renewed for an additional multi-year period under rule-based recommendation.
Central Government re-notifies the Dharam Hinduja Merit-cum-means scholarship as an eligible project under Section 35AC for a further three-year period commencing with financial year 2014-15, without change to the previously approved cost, acting on the National Committee's recommendation under rule 11M(5) that the scheme is being properly executed.

Deduction under section 35AC: eligible project cost raised and area expanded, altering deduction eligibility for remaining approval period.
Amendment under section 35AC increases the maximum project cost recognised for deduction and expands the notified area of the Integrated Rural Development Project executed by Jankidevi Bajaj Gram Vikas Sanstha to include the whole of Maharashtra in addition to previously specified districts, for the remaining approved period to 31 March 2016, pursuant to a recommendation by the National Committee under rule 11M(5) of the Income tax Rules, 1962.

Section 35AC project eligibility amended to permit enhanced approved project cost and corpus fund for Karuna Trust.
Amendment under section 35AC substitutes the previously notified maximum allowable cost for the Karuna Trust project with an enhanced sanctioned amount, explicitly stating inclusion of a corpus fund; this modification follows the National Committee's recommendation under rule 11M(5) and is effected by replacing the cost figure in the original notification's table to determine the ceiling for deduction under section 35AC.

Section 35AC eligible project extension for blindness relief scheme; approved expenditure ceiling unchanged for additional three-year period.
The Central Government re notifies the trust's blindness relief programme as an eligible project for tax deduction treatment, extending the designation for a further three year period on the recommendation of the National Committee which found the scheme properly executed; the extension is granted without change to the previously approved cost ceiling and applies to the specified renewed financial years.

Eligible project designation under income tax provisions extended for Have a Heart scheme, maintaining the original approved project cost.
The Central Government notifies continuation of the approved project designation for "Have a Heart" by Have a Heart Foundation, Bangalore, extending the project's specified period for a further three years from the next financial year at the same approved estimated cost, following a recommendation from the National Committee satisfied with the project's execution under the rule-based specification procedure.

Definition of agricultural commodities updated; amendment lists specific commodities for commodities transaction tax classification.
The amendment substitutes rule 3 to define agricultural commodities for clause (7) of section 116 of the Finance Act, 2013 by providing an enumerated list of specific commodities - cereals, pulses, oilseeds, spices, fibres, seeds and related products - to be treated as agricultural commodities for commodities transaction tax purposes.

Notification correction: updates designated tax officers and revises Schedule I entries to correct circle codes and locations.
Corrigendum expands the roster of designated officials by inserting Tax Recovery Officers alongside Joint Commissioners of Income tax and corrects Schedule I by replacing specific territorial/circle codes and location entries against specified serial listings, including insertion of an additional sub item, thereby realigning the territorial identifiers referenced in the original Gazette publication.

Safe harbour for electricity transactions: transfer prices based on commission-determined tariffs accepted if filing and documentation requirements met.
The rules establish a safe harbour regime for Government companies in the electricity sector for supply, transmission and wheeling transactions: eligible assessees must maintain specified documentation (ownership, business description, transaction terms and values, regulatory orders, transfer pricing working papers, assumptions and negotiations, and other relevant data). The assessee must file Form 3CEFB by the return due date; the Assessing Officer verifies eligibility and may require further information or declare the option invalid, subject to a time-limited objection and review process. If valid and the tariff is set by the Appropriate Commission, the declared transfer price is accepted without comparability adjustments.

Exchange of information expanded: obligations to obtain and share tax-relevant information supersede bank secrecy and support cross-border tax administration.
The Protocol replaces Article 25 with an expanded Exchange of Information framework: competent authorities must exchange foreseeably relevant tax information for application and enforcement of the Agreement and domestic tax laws, with confidentiality safeguards and restricted disclosure to tax and oversight authorities; use for other purposes requires mutual legal permissibility and supplying-authority authorisation. States need not adopt measures contrary to domestic law, supply unobtainable information, or disclose trade secrets or information contrary to public policy, but must obtain requested information even absent domestic interest, and bank or fiduciary-held information is not per se exempt.

Sukanya Samriddhi Account notified for tax deduction eligibility under Income tax Act provisions upon publication.
The Central Government issues Notification No. 09/2015 specifying the Sukanya Samriddhi Account as an instrument eligible under the deduction clause of the Income tax Act, 1961, and provides that the notification takes effect from its publication in the Official Gazette.

Tax exemption notification: National Council of Science Museums granted autonomous-body status for specified income subject to conditions.
Notification designates National Council of Science Museums as an autonomous body for the purposes of section 10(46), applying exemption treatment to specified receipts: government grants-in-aid and subsidies; fees or subscriptions from ticket sales; maintenance and facility charges for scientific and educational use; and interest from investments. The notification is conditional on the Council not engaging in commercial activity, maintaining unchanged activities and specified income, and filing returns as required under the relevant income-tax filing provision, and is confined to the stated financial years.

Tax exemption for Karnataka Livestock Development Agency for grant income and interest, subject to non-commercial and filing conditions.
Notification grants tax exemption to the Karnataka Livestock Development Agency for amounts received as grants-in-aid from the Central Government and interest on those grants, subject to conditions that the body does not engage in commercial activity, its activities and the nature of the specified income remain unchanged, and it files its return of income as prescribed; the notification applies for the financial years 2012-13 to 2016-17.

Tax exemption for government constituted blood transfusion trust approved for specified income, subject to conditions and time limits.
Notification under clause (46) of section 10 designates the Gujarat State Council for Blood Transfusion as exempt for specified income - grants from state and central government, donations, and interest - subject to conditions that the trust does not engage in commercial activity, its activities and the nature of the specified income remain unchanged across the relevant financial years, and it files returns as required; applicability is limited to financial years 2013-14 through 2017-18.

Tax exemption under Section 10(46) recognizes specified non-commercial income of Tamil Nadu Water Board subject to filing and activity conditions.
Notification under Section 10(46) designates the Tamil Nadu Water Supply and Drainage Board as entitled to exemption for specified incomes: centage prescribed by the State, water charges collected from local bodies for bulk supply at State-fixed tariffs, and interest, rent and deposits from local bodies. The exemption is conditional on the Board not engaging in commercial activity, the continuity of its activities and income nature during the financial year, and filing the return of income as required by clause (g) of sub-section (4C) of section 139. The notification covers financial years 2013-14 to 2017-18.

Tax exemption approval under section 10(23A): conditional recognition granted with limits on house property, services, and investment income.
Central Government grants conditional approval to the Indian National Group of the International Association for Bridge and Structural Engineering under clause (23A) of section 10, subject to conditions requiring application or accumulation of income solely to its objects; exclusions include income from house property, income from specified services, and investment income by way of interest or dividends.