Double taxation avoidance: treaty allocates taxing rights, limits withholding on passive income, and mandates information exchange.
The Convention provides a bilateral framework to avoid double taxation and prevent fiscal evasion between India and Jordan by allocating taxing rights for categories of income, defining residence and permanent establishment, prescribing arm's length attribution of profits to a PE, and setting withholding tax limits on dividends, interest and royalties/technical fees when paid to beneficial owners resident in the other State. It establishes non discrimination rules, methods for elimination of double taxation, a Mutual Agreement Procedure, exchange of information with confidentiality safeguards, assistance in collection of revenue claims, and rules for entry into force, termination and an accompanying Protocol limiting certain applications.

Double taxation avoidance treaty allocates taxing rights, withholding limits, and procedures for resolving cross border tax disputes.
Bilateral Convention provides rules to avoid double taxation and prevent fiscal evasion for taxes on income and capital between India and the Czech Republic: defining resident status and permanent establishment, allocating taxing rights over business profits, immovable property, shipping and air transport, dividends, interest, royalties and fees for technical services with source state withholding limits where the beneficial owner is resident in the other State, and prescribing methods for elimination of double taxation, non discrimination, mutual agreement procedures, exchange of information with confidentiality safeguards, and collection assistance subject to domestic law and public policy.

Long term capital asset designation allows specified equity and bonds as reinvestment, subject to three year clawback.
The Central Board of Direct Taxes designates specified equity and bonds issued by a named public company as long term capital asset under section 54EA, limited to investments made out of net consideration from transfer of a long-term capital asset. If the assessee transfers, converts, or otherwise realizes the specified instruments within three years of allotment, the initial investment becomes chargeable to tax as Capital Gains pursuant to sub-section (2) of section 54EA.

Notification under section 10(23C)(v) grants tax-exempt recognition to a trust subject to income application and investment conditions.
Notification under section 10(23C)(v) notifies Raja Charity Trust, Rajapalaiyam, Tamil Nadu, as eligible for the specified tax exemption for assessment years 1999-2000 to 2001-2002 subject to conditions: application or accumulation of income wholly and exclusively to objects, investments limited to forms permitted for charitable income (except voluntary contributions held in kind), and exclusion of business profits unless incidental and maintained in separate books.

Tax exemption approval for infrastructure projects: government granted conditional recognition subject to compliance and audit requirements.
The Central Government approved specified water supply and sewerage infrastructure projects under section 10(23G) for assessment years 1999-2000 to 2001-2002, subject to conditions that enterprises comply with statutory eligibility and procedural requirements, maintain books of account, have accounts audited and furnish the audit report; approval may be withdrawn if the enterprise ceases to carry on an infrastructure facility or fails the audit or reporting obligations.

Industrial Park Scheme 1999 sets eligibility, approval procedures, investment and allocation thresholds for qualifying industrial parks.
The Industrial Park Scheme, 1999 implements section 80-IA benefits for Industrial Model Towns, specified industrial parks and Growth Centres for the period 1 April 1997 to 31 March 2002, defining allocable area, common facilities and infrastructure. It prescribes automatic-approval eligibility-minimum area/units, 66% industrial allocation, 10% commercial land, investment thresholds (50% or 60%), single-unit caps, and FDI approvals-and sets application, fee, Form IPS-1 filing, Rs.5,000 payment, automatic approval timelines, non-automatic referral to an Empowered Committee, withdrawal for noncompliance after hearing, transfer notification rules, and biannual reporting in Form IPS-II.

Tax approval under section 36(1)(viii) confirms long term finance corporations qualify for tax treatment, subject to statutory compliance.
Approval is granted to M/s Risk Capital and Technology Finance Corporation Ltd., New Delhi, as a corporation engaged in providing long term finance for industrial and infrastructure development for the purposes of section 36(1)(viii) of the Income tax Act, 1961, for the relevant assessment year, subject to the condition that the company will conform to and comply with the provisions of that section.

Long-term specified securities: Reliance Patalganga issues shares and debentures with a three-year lock-in; early disposal taxed.
Notification under section 54EA specifies certain shares and debentures of Reliance Patalganga Power Ltd as long-term specified securities to be issued within one year, subject to maximum amounts, and not transferable (or convertible) for three years from allotment. Investment must be made out of net consideration from transfer of a long-term capital asset. If the assessee disposes of or converts the allotted securities into money within three years, the initial investment becomes chargeable to tax under the head "Capital Gains" in accordance with the section.

Long-term specified securities under Section 54EA: reinvestment qualifies for capital gains relief, subject to a three-year holding rule.
The Central Board of Direct Taxes specifies certain equity and debentures as long-term specified securities under Section 54EA, authorising their issue within a one-year window and identifying them as qualifying instruments for reinvestment of net consideration from transfer of a long-term capital asset. If an assessee transfers or converts the allotted specified securities into money within three years of allotment, the initial investment shall be chargeable to tax under the head Capital Gains as per the section.

Income-tax exemption under section 10(23G) approved for infrastructure enterprises, subject to audit, books and compliance conditions.
Approval is granted to specified enterprises for the Income-tax Act exemption applicable to infrastructure activities for assessment years 1999-2002, conditional on conformity with the statutory exemption provisions and implementing rules. The approval is revocable if an approved enterprise ceases infrastructure operations, fails to maintain books and obtain an auditor's audit under the implementing rule, or fails to furnish the required audit report; listed approved undertakings include specified power projects and a cellular mobile service.

Tax deduction under clause (ii) of section 80L: specified ICICI debenture series from Safety Bonds March 1999 qualify.
Central Government specifies that bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in the public issue "Safety Bonds-March, 1999" are designated for the purposes of clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, identifying each series by name, face value, distinctive numbers and amounts raised.

Section 80L specified bonds: tax-benefit recognition for ICICI Safety Bonds, debentures recognized under clause (ii) by government
The Central Government specifies bonds issued by Industrial Credit and Investment Corporation of India Limited in its public issue of Safety Bonds as eligible under clause (ii) of section 80L of the Income-tax Act. The notification lists bond categories, their face values and distinctive serial number ranges, and records the aggregate amounts raised for each category to delineate the specified bonds recognized under the statutory provision.

Specification of bonds under section 80L confirms certain ICICI Safety Bonds qualify for the clause's tax treatment.
Central Government specifies bonds in the nature of debentures issued in the public issue Safety Bonds December, 1998 by Industrial Credit and Investment Corporation of India Limited, Mumbai, as covered under clause (ii) of sub section (1) of the income tax provision; the notification identifies the series (Encash Bond, Tax Saving Bond I-IV, Regular Income Bond I-III), each with a stated face value and specified distinctive number ranges, and states the amount raised for each series.

Specified debenture bonds under section 80L recognised for tax purposes following the ICICI Safety Bonds public issue.
Central Government, under clause (ii) of sub-section (1) of section 80L of the Income tax Act, specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited in the Safety Bonds-October, 1998 public issue. The notification names each bond series (Encash Bond; Tax Saving Bond I-IV; Regular Income Bond I-III), records a uniform face value per bond, and sets out the distinctive serial number ranges and amounts raised for each series for the purpose of that clause.

Specification of bonds under section 80L: Safety Bonds August 1998 debentures designated for the statute's tax treatment.
The Central Government specifies, under clause (ii) of section 80L of the Income tax Act, the debenture bonds issued by the Industrial Credit and Investment Corporation of India Limited in its Safety Bonds August, 1998 public issue. The notification lists named bond categories, each with a face value of five thousand rupees, and records the distinctive serial number ranges and aggregate amounts raised for each series, thereby identifying those specific debentures for the statutory tax treatment.

Specification under section 80L: bonds in nature of debentures specified for tax provision applicability from ICICI public issue.
The Central Government, under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961, specifies bonds in the nature of debentures issued in the Safety Bonds-July, 1998 public issue by Industrial Credit and Investment Corporation of India Limited for the purposes of that clause, listing each bond series by name, uniform face value, distinctive serial number ranges and aggregate amounts raised.

Specified bonds under section 80L designated for tax purposes; lists ICICI Safety Bonds and their issue particulars.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, specifies certain bonds issued by Industrial Credit and Investment Corporation of India Limited in the public issue "Safety Bonds-April, 1998" as bonds in the nature of debentures, listing Regular Income Bond I, Regular Income Bond II, Regular Income Bond III, Tax Saving Bond 1 and Tax Saving Bond 2 with face value Rs. 5,000 and their distinctive numbers and amounts raised.

Income Tax Appellate Tribunal Members rules amended to set member pay scale at Rs.22,400-600-26,000 effective 1 January 1996.
Amendment substitutes item no. 4 in rule 9 of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 to prescribe a pay scale of Rs. 22,400-600-26,000 per month and is deemed to have come into force on 1 January 1996 pursuant to implementation of the Fifth Central Pay Commission recommendations.

Investment in specified securities under section 54EB triggers capital gains charge if converted or transferred within seven years.
Notification authorises M/s Bharati Telenet Limited to issue specified equity shares and debentures or bonds within one year for investment of net consideration from transfer of long term capital assets, and provides that if the allotted securities are transferred or converted into money within seven years of allotment the initial investment shall be chargeable to tax as Capital Gain under the section.

Reinvestment in specified securities preserves capital gain exemption unless securities are transferred within a three year lock in period.
The Central Board of Direct Taxes specifies certain equity shares and debentures or bonds issued by M/s Bharati Telenet Limited as eligible for reinvestment of net consideration from transfer of a long term capital asset under section 54EA, where the instruments must be issued within one year of the notification and investments must be made from the net consideration; if the allotted securities are transferred or converted within three years of allotment, the initial investment becomes chargeable to tax as Capital Gain.