Tax exemption for charitable girls' home and allied facilities extended for three years under section 35AC designation.
Central Government specified the project of construction, furnishing, provision of equipment and running of a girls' home, primary school, vocational training centre and health clinic at Kora Chandigarh, Madyamgram, Hridayapur by Pranab Kanya Sangha as an eligible project for tax exemption under the Income tax Act, and on the National Committee's recommendation extended the project's eligible status for a further three years commencing with the assessment year 2002 2003.

Tax exemption under section 35AC: Navajyoti Centre project specified eligible for deduction for a further period.
The Central Government re-specifies the Navajyoti Centre project for construction, equipment, furnishing and a corpus fund as an eligible project under section 35AC, following the National Committee's recommendation that execution is proper, and extends its period of eligibility for a further three years commencing with the stated assessment year, maintaining the project cost and corpus parameters set in the notification.

Exemption under section 35AC: Integrated rural development project specified as eligible, extending tax-exempt status for an additional period.
The Central Government specifies an exemption under section 35AC for the Integrated Rural Development project carried out by PHD Rural Development Foundation in ten villages of Tijara and Nimrana Blocks, Alwar, Rajasthan, and extends its eligibility as an eligible project for a further two-year period commencing with the assessment year 2002-2003, based on the National Committee's recommendation and satisfaction with project execution.

Exemption under section 35AC: extension of eligibility for a Primary Health Centre project, continuing tax benefit.
The Central Government specifies the project of construction, furnishing and equipment of a Primary Health Centre at Kufri, Himachal Pradesh, carried out by PHD Rural Development Foundation, as an eligible project for income tax exemption under section 35AC for a further two year period commencing with the assessment year 2002 2003, following the National Committee's recommendation under rule 11M and noting the project's estimated cost.

Section 35AC eligibility extended for hospital construction and ambulance equipment project, permitting further tax-exempt donations under the scheme.
Central Government specifies extension of tax-exempt status under Section 35AC for construction of a hospital extension and purchase of ambulance equipment for Shri Nandlal Mulji Bhuta Medical Foundation, Sihor, Gujarat; the National Committee recommended further specification after finding the project properly executed, and the scheme is specified as eligible for a further three years commencing with the assessment year 2002 2003.

Exemption under section 35AC: charitable outreach project specified as eligible for extended tax-exempt status period
The Central Government specifies the Ishwar Eye Institute's rural outreach project in neighbouring villages of Uttar Pradesh, Haryana and Rajasthan as an eligible scheme for Income Tax exemption for a further three-year period, following a National Committee recommendation under the Income-tax Rules that the project is being properly executed and is likely to continue beyond the original term; the notification also records an estimated project cost and a correction to the institutional name.

Section 35AC exemption extended for rehabilitation centre project, specified as eligible for a further three year period.
The Central Government, under Section 35AC of the Income tax Act, specifies the Blind Men's Association's project for construction of a rehabilitation, medical and human resource development centre for blind and disabled persons at Bareja, Ahmedabad, as an eligible project. Following the National Committee's recommendation under sub rule (5) of rule 11M that the project is being properly executed, the specification is extended for a further three years commencing from the assessment year 2002 2003, with the estimated project cost and corpus fund noted.

Exemption under section 35AC: approved projects and capped deductible costs for defined assessment periods.
The Central Government approves specified companies' projects as eligible for deduction under the Income-tax Act's exemption under section 35AC, identifying each project, its estimated cost and the maximum portion of that cost allowable as a deduction, and limits the period of validity for those approvals to defined assessment years as set out in the notification.

Section 35AC exemption: approved institutions and projects with specified deductible project cost ceilings for a limited period.
The notification approves specified charitable and social welfare institutions and designates particular projects as eligible for deduction under section 35AC, specifying for each project an estimated cost and the maximum portion of that cost allowable as a deduction. The approvals cover capital and running costs for activities such as medical services, rehabilitation, education, rural infrastructure and community development, and the notification limits its operation to a defined three year assessment period while incorporating later amendments to certain entries.

Exemption under section 35AC: specification of Navjeevan Blind Relief Centre projects as eligible for tax-deduction for an additional three-year period.
Specification under section 35AC designates Navjeevan Blind Relief Centre's projects-free school and hostel for destitute and rural blind children, a rural geriatric block, a primary health centre for rural poor and children, and a community kitchen and dining hall at Tiruchanur-as an eligible project or scheme and extends that specification for a further three years beginning with the assessment year 2002-2003, following a National Committee recommendation confirming proper execution.

Exemption under section 35AC extended for construction and running of two schools, permitting deductions for related recurring expenses.
The Central Government re-specifies, under section 35AC, the project consisting of construction and running of two schools and associated recurring expenses by Sri Ramakrishna Tapovanam as an eligible project for a further three-year period, following the National Committee's recommendation that the scheme is being executed properly and pursuant to the powers in the Explanation to section 35AC and rule 11M procedures.

Avoidance of double taxation: bilateral framework allocating taxing rights and PE rules between India and Austria.
Bilateral Convention to avoid double taxation and prevent fiscal evasion on income taxes between India and Austria: applies to residents and specified taxes, defines residency and tie breakers, sets permanent establishment criteria with inclusions/exclusions and agency rules, allocates taxing rights for immovable property, business profits (attributable to PE on an arm's length basis), shipping/air transport, dividends, interest, royalties/fees and capital gains, prescribes methods for elimination of double taxation (exemption or credit), non discrimination, mutual agreement procedure, and exchange of information subject to secrecy and public policy exceptions; Protocol clarifies immovable property taxation, minimum head office deduction, partnership treatment, permissible PE tax rate differentials and data protection safeguards.

Jurisdiction of income-tax authorities: delegation to Joint Commissioners and Joint Directors to exercise Assessing Officer powers in authorised domains.
The Central Board of Direct Taxes directs that Joint Commissioners of Income-tax and Joint Directors of Income-tax shall exercise the powers and functions of Assessing Officers in respect of territorial areas or persons or classes of persons or incomes or classes of income or cases or classes of cases for which they are authorised by the Commissioner of Income-tax, as specified in the referenced Commissioner notifications, with the notification effective from date of publication in the Official Gazette.

Delegation of jurisdiction: Directors General assume the income-tax powers and functions of specified Commissioners and Directors.
The Central Board of Direct Taxes directs that designated Directors General shall exercise the powers and perform the functions in respect of the territorial areas, persons, classes of persons, cases or classes of cases, and incomes or classes of income in respect of which the specified Commissioners or Directors of Income-tax previously had jurisdiction; the notification identifies the Exemptions and International Taxation divisions, lists corresponding Directorates and headquarters, and supersedes earlier notifications on the same subject.

Tax deduction administration: designated commissioners empowered to oversee TDS functions and delegate authority across specified metropolitan areas.
The notification designates Commissioners of Income-tax for Delhi, Mumbai, Chennai and Kolkata to exercise powers and functions relating to deduction and collection of tax under the provisions governing tax deduction at source, in respect of specified classes of persons resident, carrying on business, or registered in the stated territorial areas. It authorises Commissioners to delegate these powers in writing to Joint Commissioners, and Joint Commissioners to further delegate to Assessing Officers. The measure partially supersedes an earlier notification for the specified entries and takes effect from Gazette publication.

Delegation of information-collection powers to regional income-tax commissioners, with further written delegation to subordinates.
Central Board of Direct Taxes directs specified Commissioners of Income-tax to exercise all powers and functions for collection of information concerning three classes of taxpayers within defined territorial areas (non-company residents with non-business income; non-company business/profession taxpayers with principal place of business in the territory; and companies with registered office there). Commissioners are authorised to delegate those powers in writing to Joint Commissioners, who may further delegate them in writing to Assessing Officers, and the Schedule lists the regional headquarters and territorial scopes to which these powers apply.

Delegation of assessment jurisdiction to international tax directors enabling TDS and assessment powers over non-resident taxpayers.
The Central Board of Direct Taxes delegates the functions and powers of the Commissioner of Income-tax to specified Directors and a Commissioner of Income-tax (International Taxation) for defined territorial areas to exercise all powers in respect of non-residents and foreign companies with a Permanent Establishment, Business Connection or income sources in those areas, including all powers relating to Tax Deduction at Source under sections 195 and 197; it also authorises step-down delegation to Joint Directors and Assessing Officers and comes into force on notification publication.

Delegation of income-tax functions authorises directors to exercise commissioner powers for exemption cases and delegate to subordinates.
Authorises specified Directors of Income-tax (E) at named headquarters to perform the functions of the Commissioner for classes of cases claiming income-tax exemptions, and authorises Deputy and Assistant Directors subordinate to them to act as Deputy Commissioners and Assessing Officers respectively, subject to written orders by the Directors; lists jurisdictions and classes of exemption cases in the Schedule and notes subsequent supersession by a later notification.

Appellate jurisdiction reallocation clarifies which appellate commissioners hear specified income-tax appeals and their corresponding charge jurisdictions.
Notification under section 120 delegates appellate functions by specifying that the Commissioners of Income-tax (Appeals) listed in the Schedule shall exercise powers and perform functions in respect of appeals filed by cases or classes of cases falling within the jurisdictions of the income-tax charges specified against them; the Schedule maps each appellate designation to corresponding Commissioner charges and ranges and the notification takes effect from September 1, 2001.

Specification of debentures under section 193: transfer benefit requires transferee to notify the issuer by registered post within sixty days.
Central Government specifies 13% unsecured non-convertible redeemable subordinated bonds (Series IV) issued by Dena Bank as covered by the Income tax proviso, subject to the condition that where such bonds are transferred by endorsement or delivery the transferee must inform Dena Bank by registered post within sixty days of the transfer for the proviso benefit to apply.