Jurisdictional amendment expands Commissioner of Income-tax Bangalore territorial jurisdiction to include Goa alongside Karnataka.
Amendment extends the territorial jurisdiction of the Commissioner of Income-tax (CM), Bangalore to include the State of Goa alongside Karnataka by substituting the Schedule entry at serial No. 13; the change is made under section 120 of the Income-tax Act and takes effect from publication in the Official Gazette.

Administrative reallocation of income-tax jurisdictions through Schedule amendment, adjusting commissioner mappings and Gazette effective date.
Amendment reorganises Schedule I by omitting, substituting and inserting specified serial entries to reassign Commissioner jurisdictions under particular Chief Commissioner postings for Ahmedabad and Kolkata, and provides that the notification takes effect from its publication in the Official Gazette.

Tax exemption under clause (23C)(iv) granted to trust subject to compliance with application, investment, business and dissolution conditions.
Notification grants tax exemption under clause (23C)(iv) of section 10 to the Annai J.K.K. Sampoorani Ammal Charitable Trust for the assessment year 1996-97, conditional on applying or accumulating income exclusively to its objects, restricting investments to legally permitted modes (except certain retained voluntary contributions), treating business income as incidental only when separate books are maintained, regular filing of income-tax returns, and on dissolution transferring surplus and assets to a like-minded charitable organization.

Tax exemption under clause 10(23) granted to Cricket Association subject to conditions on application, investment, distribution and business.
Notification designates The Cricket Association of Bengal, Kolkata as entitled to exemption under clause (23) of section 10, conditional on applying or accumulating income exclusively for its objects per section 11 rules, restricting investments to forms in section 11(5) (with limited exceptions), prohibiting distribution of income to members except as grants to affiliated bodies, and excluding business profits from exemption unless incidental to objectives and separately accounted for.

Research exemption under section 35 granted with mandatory separate research accounts, annual return, audited accounts and renewal procedure.
Approval to M/s Serum Institute of India Research Foundation under section 35(1) as an Association for 1 April 2001-31 March 2004 is conditional on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income and expenditure accounts for the research activities to the Director General of Income-tax (Exemptions), the Secretary DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, alongside the return of income.

Research expenditure approval under section 35 - institutional approval requires annual reporting, audited accounts, and renewal application.
M/s Hyderabad Eye Research Foundation is approved as an Institution for research expenditure under sub-section (1) of section 35 for 1 April 2001 to 31 March 2004 on conditions: maintain separate books for research; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited income & expenditure account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, in addition to filing the return of income. The institution should apply in triplicate for renewal through the tax exemption authorities and send three copies to the Secretary, DSIR.

Income-tax appellate tribunal rules amended to revise registrar duties, joinder, dress code, record and fee provisions.
Amendments update Tribunal procedure: registrars hold custody of records and may weed old files; clerical functions include endorsing receipt dates, notifying respondents and receiving cross objections; only documents relied on during arguments form the Tribunal record. Joinder rules require the Assessing Officer to be respondent in assessee appeals and the lower authority appellant to be respondent in officer appeals. The Tribunal may set aside ex parte orders for sufficient cause. Member dress regulations are prescribed and copying and inspection fees are increased.

Tax exemption notification recognizes Prayas Juvenile Aid Centre subject to compliance, investment limits, business-income and dissolution conditions.
Notification grants Prayas Juvenile Aid Centre eligibility under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001 subject to conditions: income must be applied or accumulated wholly and exclusively for objects; investments limited to forms/modes permitted by Section 11(5) except specified tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income tax returns required; on dissolution surplus assets must transfer to a like-minded charitable organization.

Tax exemption notification conditions: exclusive application of income, investment restrictions, incidental-business limits, and dissolution asset transfer.
Notification grants tax-exempt status under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated exclusively for the foundation's objects; investments and deposits must be restricted to permitted forms; business income is excluded unless incidental to objectives with separate books; returns must be filed as required; and on dissolution surplus assets must be transferred to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(iv) granted subject to application, investment, business and reporting conditions.
Notification designates the Kerala Handloom Workers' Welfare Fund Board as eligible for tax exemption under clause (23C)(iv) of section 10, subject to conditions: apply or accumulate income wholly for stated objects; restrict investments to modes permitted by the Act (except voluntary contributions retained as jewellery or furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.

Tax exemption recognition under section 10(23C)(iv) notifies Bharat Scouts & Guides subject to compliance conditions.
Notification recognises the Bharat Scouts & Guides, New Delhi, under clause (23C)(iv) of section 10 for assessment years 1998-99 to 2000-2001, conditional on applying income wholly to its objects, restricting investments to modes in Section 11(5), excluding business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a like charitable organisation.

Tax exemption notification grants charitable status to Sree Siddaganga Math, subject to compliance, investment and reporting conditions.
Designation of Sree Siddaganga Math under clause (23C)(iv) of section 10 is conditional on wholly applying or accumulating income for its objects, restricting investments to permitted forms, excluding business profits unless incidental and separately accounted, regular filing of income-tax returns, and transferring surplus assets on dissolution to a similar charitable organization.

Specification of annuity plans: Central Government designates LIC's New Jeevan Dhara and New Jeevan Akshay under Income tax Act.
Central Government specified LIC's New Jeevan Dhara and New Jeevan Akshay as annuity plans under clause (xiiia) of sub section (2) of section 88 of the Income tax Act, 1961, based on filings with the Controller of Insurance under the Insurance Act and Insurance Rules. Notification No. 72 of 2002 dated 2 April 2002 declared the specification and stated it was deemed effective from 1 February 2002.

Specification of annuity plans: New Jeevan Dhara and New Jeevan Akshay classified as annuity plans under income-tax law.
The Central Government specified New Jeevan Dhara and New Jeevan Akshay of the Life Insurance Corporation of India as annuity plans for the purposes of clause (xiiia) of Section 88 of the Income-tax Act, based on the plans filed by the Corporation with the Controller of Insurance under the Insurance Act and applicable insurance rules, and declared the specification effective from the first day of February, 2002.

Tax deduction under Section 80 IA: Industrial Park Scheme notifies eligible industrial park undertakings for infrastructure profit deductions.
The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme's eligibility and compliance conditions.

Income-tax rules amendment expands eligible activities to include softwood plantation and conservation programmes.
Amendment to the Income-tax Rules inserts plantation of softwood on degraded non-forest land and any programme of conservation of natural resources or of afforestation as new items in rule UK, clause (i); the changes are effected by notification under Section 295 and come into force on publication in the Official Gazette.

Insurer definition expansion extends Income tax Rules references to insurers beyond Life Insurance Corporation under clause 28BB.
Amendment to the Income tax Rules, 1962 inserts the phrase or any other insurer as defined in clause (28BB) of section 2 of the Income tax Act, 1961 into rule 89 (sub rules (i) and (ii)) and rule 101, thereby extending references that previously named the Life Insurance Corporation to other insurers meeting that statutory definition.

Amendment to approval under Section 10(23G): correction of the approved enterprise's name and address in notification
Amendment corrects the enterprise approved under Section 10(23G) by replacing the entry in paragraph 3 of Notification No. 50 of 2002 with the corrected corporate name and full address: Gujarat Power Gen Energy Corporation Ltd., 6th Floor, 'Chanakya' Off. Ashram Road, Ahmedabad-380 009.

Tax exemption notification for a state sports association subject to application, investment and business-incidence conditions.
Notification grants income-tax exemption to the Maharashtra State Basketball Association for the assessment year specified, conditional on applying or accumulating income exclusively for its objects, restricting investments and deposits to permitted modes, prohibiting distribution of income to members except as grants to affiliated bodies, and excluding business profits from the exemption unless the business is incidental and accounted for in separate books.

Tax exemption notification under section 10(23C)(iv) grants charitable status to an educational society subject to compliance conditions.
The Central Government notified The Periyar Maniammai Educational and Charitable Society, Chennai under clause (23C)(iv) of section 10, granting exemption for specified assessment years subject to conditions: income must be applied or accumulated exclusively for stated objects; investments and deposits must conform to modes permitted under section 11(5) (excluding specified voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must pass to a similar charitable organisation.