Income tax exemption provision: vocational training project by Sterlite Foundation specified for further eligibility with confirmed approved cost.
The Central Government specifies the project "Setting up and running of vocational training centers for computer courses and tailoring classes at 386 centres" by Sterlite Foundation as an eligible project for income-tax exemption under the relevant provision for a further three-year period beginning with financial year 2009-10, confirms unchanged approved cost and records the National Committee's recommendation based on satisfactory execution.

Exemption under section 35AC extended for School Adoption Scheme and Balwadi Project for three further financial years.
The Central Government, exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC, specifies the "School Adoption Scheme and Balwadi Project at Mumbai, Maharashtra" by The Bombay Community Public Trust as an eligible project for a further three years beginning with financial year 2009-10, following the National Committee's recommendation and without any change in the approved project cost.

Section 35AC exemption extended for a health and employment project, maintaining original approved cost and eligibility.
Notification extends Section 35AC tax exemption to the project "To provide health and employment opportunities" by Shanti Samaj Sevi Samiti, preserving its eligible project or scheme status for a further three-year period beginning with financial year 2009-10, on the recommendation of the National Committee and with no change to the approved project cost.

Exemption under section 35AC extended for Education and Health support Scheme by Nav Bharat Jagriti Kendra for three years.
Notification under section 35AC re-notifies the "Education and Health support Scheme for Children of poor and socially marginalized class" by Nav Bharat Jagriti Kendra as an eligible project for a further three-year period beginning with financial year 2009-2010 through 2011-2012, without any change to the approved project cost of 39.00 lakh, following recommendation by the National Committee under rule 11M.

Exemption under section 35AC extended for a further three-year period for specified trust welfare projects.
Notification under section 35AC designates 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 the financial year 2009-2010, the Central Government acting under sub-section (1) read with clause (b) of the Explanation to section 35AC, and confirms the extension is made without change to the approved corpus fund.

Exemption under section 35AC extended for the Home for spastics project, retaining approved project cost and corpus fund.
The Central Government notifies the charitable scheme for construction, aids/equipment, vans, furnishing and running of a Home for spastics by Handicapped Children's Parents Association in Dwarka as an eligible project under section 35AC, following the National Committee's recommendation that the project is being executed properly, and extends the exemption for a further three-year period beginning with the financial year 2009-2010 without change in the approved project cost and retained corpus fund.

Tax exemption under section 35AC extended for Deepalaya's rural health project, authorising a further three-year eligible period.
The Central Government, invoking section 35AC and the Explanation thereto and rule 11M procedures, notifies Deepalaya's project for construction of a dispensary, purchase of furniture and equipment, provision of a van and running of a rural health project in Mewat as an eligible project for a further three-year period beginning with the financial year 2009-2010, without any change in the approved project cost, following the recommending report that the project is being properly executed.

Section 35AC project designation renewed; project cost ceiling increased and institutional address amended for eligible plastic waste scheme.
The Central Government designates the project "Recycle Recover Reuse of plastic waste in an eco-friendly manner" by Indian Centre for Plastics in the Environment as an eligible project under section 35AC and amends the earlier notification to increase the maximum allowable project cost ceiling and to update the institution's address, following the National Committee's recommendation that the project is properly executed and will extend beyond nine years.

Exemption under section 35AC: eligible rural development project's allowable project cost enhanced, amending the prior notification.
The Central Government specifies the Integrated Rural Development Project by Jankidevi Bajaj Gram Vikas Sanstha as an eligible scheme for deduction under section 35AC and amends the earlier notification's Table by substituting the previously prescribed maximum allowable project cost with the newly enhanced project cost recommended by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC extended for Braille Press complex project, renewing eligible-scheme status for three financial years.
The Central Government notifies continuation of the tax exemption for the Braille Press Complex project carried out by the Blind Persons' Association, extending its status as an eligible project for a further three financial years following a National Committee recommendation and on the basis that the project is being executed properly; the notification preserves the previously approved project cost and specifies the qualifying activities of construction, equipment purchase, and running of the Braille Press Complex under the income-tax rules.

Avoidance of double taxation treaty establishes taxing rights, PE rules, withholding limits and information exchange between India and Luxembourg.
The India-Luxembourg Agreement provides a bilateral framework to eliminate double taxation and prevent fiscal evasion for taxes on income and capital, prescribes resident definitions and tie breaker rules, and defines permanent establishment with rules for profit attribution. It allocates taxing rights across income categories (dividends, interest, royalties, business profits, capital gains, personal services), establishes methods for elimination of double taxation, mutual agreement and exchange of information procedures, assistance in tax collection, and anti abuse and exclusion provisions; India directed effect from 1 April 2010.

Tax exemption under section 35AC: government approves institutions' projects as eligible for specified deductions across financial years.
Notification approves specified institutions and their projects as eligible for deduction under section 35AC, providing for each listed project the estimated cost, the maximum amount allowed as deduction and the financial years for which the approval and deduction entitlement apply; it covers health, education, vocational, watershed and social welfare projects, includes corpus-fund and recurring/non-recurring cost specifications, and notes later substitutions to certain cost figures.

Approval under section 35(1)(ii) grants research-recognition subject to separate accounts, auditor report and certified donation statement.
Approval is granted to Auroville Foundation as an other institution partly engaged in scientific research, subject to sums being used for scientific research, research being conducted by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditure, audit by a qualified accountant with the audit report furnished by the income-tax return due date, and a certified statement of donations and amounts applied to research accompanying the audit report.

Approval for scientific research association requires strict recordkeeping, audit and certified donation-use reporting; approval withdrawable for noncompliance.
Talwar Research Foundation is approved as a scientific research association for tax recognition from assessment year 2004-05, subject to conditions: sole objective of scientific research; conduct research itself; maintain books of account and obtain an audit by a qualified accountant with the audit report filed by the return due date; and maintain an auditor-certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failures to maintain records, file required audit or donation statements, cease genuine research, or otherwise not comply with the recognition conditions.

Jurisdiction of income-tax authorities: CPC Bengaluru empowered to process, rectify and manage tax returns and related actions.
The Central Board of Direct Taxes designates the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru to exercise concurrent powers including processing of returns under section 143(1), rectification under section 154, calling for information under section 133, declaring returns invalid or defective, adjustment of refunds under section 245, and issuing notice of demand under section 156, with authority to delegate those powers in writing to Additional/Joint Commissioners and thence to Assessing Officers; the Schedule assigns CPC Bengaluru jurisdiction over all cases where returns are furnished in electronic and paper form.

Jurisdiction delegation under section 120: Chief Commissioner at Bengaluru to exercise Commissioner's powers after publication.
Notification under Section 120(1) and (2) of the Income-tax Act delegates to the Chief Commissioner, Centralised Processing Centre, Bengaluru, the powers and functions in respect of the territorial area, persons, incomes or cases for which the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, has jurisdiction. The delegation mirrors the Commissioner's jurisdiction and is effective from publication in the Official Gazette.

Control of income-tax authorities: notification makes Commissioner (Centralised Processing Centre) subordinate to Chief Commissioner, effective on Gazette publication.
Under Section 118, the Central Board of Direct Taxes directs that the Commissioner of Income-tax (Centralised Processing Centre), Bengaluru shall be subordinate to the Chief Commissioner (Centralised Processing Centre), Bengaluru; the notification takes effect from its publication in the Official Gazette.

Appointment of Income-tax Authority: notification designates a notified officer to exercise statutory powers under section 117.
The Central Board of Direct Taxes, invoking powers under Section 117 (1) and (2) of the Income-tax Act, appoints the specified officer to exercise the powers of the named income-tax authority, designates the officer's headquarters, and provides that the officer's territorial jurisdiction will be specified separately; the notification takes effect from its publication in the Official Gazette.

Research exemption approval granted, conditional on separate accounts, audit filing, and certified donation reporting.
Vipassana Research Institute, Mumbai is approved as an other institution partly engaged in research from the specified assessment year, conditional on using received sums for social science research, conducting research through faculty or enrolled students, maintaining separate books for research receipts and expenditures, obtaining an audit by a qualified accountant and filing the audit report by the income-tax return due date, and maintaining a certified statement of donations and amounts applied to research to accompany the audit report.

Exemption under section 10(23C)(iv) granted subject to application, investment, business-incidental, dissolution and return-filing conditions.
Notification designates Help Society, Rajsamand as a notified charitable institution under the exemption, subject to conditions requiring exclusive application or accumulation of income for charitable objects, permitted modes of investment for funds, separate accounting for any incidental business, regular filing of income-tax returns, and transfer of surplus and assets to a similar charitable organization on dissolution; the notification applies only to income received on behalf of the assessee and separate taxability of the assessee's income will be determined under the Income-tax Act.