Scientific Research Association approval enables tax treatment for research donations, subject to accounting, audit and compliance conditions.
Approval is granted to the Institute of Seismological Research (ISR), Gandhinagar as a Scientific Research Association under clause (ii) of sub section (1) of section 35 read with rules 5C and 5E, from assessment year 2010 11 onwards, subject to conditions: sums paid must be used for scientific research; research must be carried out through faculty or enrolled students; separate books of account for research funds must be maintained and audited by a defined accountant with the audit report furnished by the income tax return due date; and a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures or non compliance.

PAN application forms 49A/49AA require full identity, address, AO code, KYC documents and processing fee.
The notification replaces Forms 49A and 49AA for PAN allotment under section 139A, requiring full expanded names, applicant status, AO code, address and contact details, specified Proof of Identity and Proof of Address documents, photograph and signature/thumb impression attestations, representative assessee particulars where applicable, KYC disclosures for foreign investors, payment of the prescribed processing fee, issuance of an acknowledgement number for tracking, and use of provided contact and online channels for queries.

TDS reporting deadlines updated; separate due dates for government/non-government deductors and declaration-based non-deduction reporting required.
Rule 31A(2) prescribes distinct quarterly TDS statement due dates for government and non-government deductors and Rule 31A(4) requires reporting particulars where tax was not deducted due to a payee declaration. Rule 37BA(2)(i) provides that TDS credit shall be given to a person other than the deductee if the deductee files a declaration and the deductor reports the deduction in that other person's name in the deduction information.

Notary public added to verification options for Senior Citizens Savings Scheme forms, permitting notarisation in place of oath commissioner.
Amendment permits attestation by a Notary Public in addition to an Oath Commissioner in Annexures II and III to Form F of the Senior Citizens Savings Scheme Rules, 2004, by inserting the words "or Notary Public" after "Oath Commissioner" under the heading VERIFICATION, effective on publication in the Official Gazette.

Project eligibility under section 35AC expanded to include additional rural development activities while retaining the approved cost ceiling.
Notification designates Tata Sponge Iron Limited's community development initiative in Keonjhar District as an eligible project under section 35AC, reaffirming prior eligible activities and extensions and confirming the approved aggregate cost of three point one six crore. On recommendation of the National Committee, the scheme's scope is formally expanded to include six additional activities-drinking water project construction and maintenance; educational infrastructure development; sanitation and disease prevention; renewable-energy rural electrification; community centre development and village road repairs; and sports and cultural activities-within the existing approved cost ceiling.

Section 35AC notification expands eligible project area and authorises extensions and cost enhancements for Integrated Rural Development Project.
Central Government reaffirms notification of the "Integrated Rural Development Project" by Jankidevi Bajaj Gram Vikas Sanstha as an eligible project for tax exemption, records successive period extensions and estimated cost enhancements, and amends the project area to include villages in Wardha district in addition to villages of Pune and Aurangabad districts in Maharashtra and Sikar district in Rajasthan within the limit of the already approved cost.

Eligible project notification under income tax rules reaffirms charitable cancer care and related activities and records address change.
The Central Government reaffirms Global Cancer Concern India's charitable scheme as an eligible project covering vocational training, education for destitute children, outreach cancer care, detection camps and palliative therapy, confirms no change to the approved project cost, and amends the earlier notification to record the organisation's change of registered address on the National Committee's recommendation.

Section 35AC eligibility extended for Integrated Rural Development Programme; eligible project period and approved project cost increased.
Central Government notification under the Explanation to section 35AC extends eligibility of the Integrated Rural Development Programme run by Lupin Human Welfare & Research Foundation for a further period of three financial years and amends the previously notified maximum project cost, substituting the earlier approved cost with an increased approved project cost following the National Committee's recommendation under the Income-tax Rules.

Tax deduction under section 35AC: extension of eligibility for an educational infrastructure project following committee recommendation.
Notification under section 35AC designates the Sirajul Huda Educational Complex project-expansion, upgradation and renovation to admit more students and provide free education with free hostel facilities to underprivileged rural students-as an eligible project for donor tax benefits, and, following the National Committee's recommendation that execution is proper, extends that eligibility for a further three financial years commencing 2012-13 without any change to the approved project cost.

Eligible Project Extension: Corpus fund eligibility extended for a further multi-year period by Central Government notification.
The Central Government notifies that the "Corpus fund" of Tamilnad Kidney Research Foundation, Chennai, is an eligible project or scheme under the Explanation to section 35AC for a further three-year period commencing with the 2011-12 financial year, pursuant to a recommendation by the National Committee under sub-rule (5) of rule 11M of the Income-tax Rules, 1962, and confirms no change in the previously approved project cost.

Deduction under section 35AC: eligible project cost increased for charitable trust's ambulance and welfare scheme.
Notification under section 35AC recognises the Shree Baldevdas Charitable Trust scheme for ambulance purchase and welfare activities and amends the earlier notification by increasing the maximum project cost allowed as deduction and confirming inclusion of a corpus fund; the amendment substitutes the prior cost figure with the newly authorised amount following a recommendation under the Income-tax Rules.

Eligible Project designation extends tax-exempt rehabilitation scheme for leprosy-cured patients for three more financial years.
The notification extends the designation of the project "Running of Rehabilitation/Welfare activities for leprosy cured patients at Sindhrot, Vadodara, Gujarat" by Shram Mandir Trust as an eligible project or scheme under Section 35AC for three further financial years beginning 2011-12, with the approved project cost remaining at the previously enhanced amount, following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Extension of eligible project status permits continued deduction under section 35AC for the educational vocational scheme.
Notification re notifies the scheme establishing and running an educational institution in rural areas for women and girls and a vocational training institute in a rural area as an eligible project under Section 35AC for a further three financial years beginning 2011-12, following the National Committee's recommendation that the project is being executed properly, and preserves the previously approved project cost of six crore rupees.

Statutory notification extension under tax law: higher education for visually handicapped retains eligible status for a further three year period.
The Central Government, on the recommendation of the National Committee, notifies extension of eligibility for the scheme "Higher education for handicapped especially visually handicapped" by Voice of the World, Kolkata for a further three financial years commencing 2011 12, exercising statutory notification powers; the approved project cost remains unchanged at Rs. 64.28 lakh.

Eligibility under section 35AC: expansion project's notified eligibility extended further, preserving approved cost and corpus fund.
The Central Government specifies that the project "Expansion of Jindal Pre University College to Jindal Rural College" carried out by Pragun Jindal Educational Organisation is an eligible project under Section 35AC for a further three-year period commencing with financial year 2011-12, following the National Committee's recommendation. The notification confirms the previously amended approved cost and funding structure, including designated non-recurring and recurring expenses and a corpus fund, and extends eligibility without change to that approved cost allocation.

Section 35AC eligibility extended for Cancer Patients Aid Association projects, renewing eligible project status for a three year period.
Notification extends tax-incentive eligibility for Cancer Patients Aid Association projects-(a) renovation, equipment and furnishing of a Cancer Detection Unit at Mumbai and (b) cancer awareness, education and detection camps at specified Maharashtra locations-without change in the previously approved project cost, as an eligible project for a further three-year period beginning with financial year 2011-12 following recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.

Section 35AC eligibility extended for Vatsalya Trust projects, enabling continued expenditure qualification for specified social welfare schemes.
The Central Government notifies continuation under Section 35AC of the projects (orphanage, balika ashrama, old age home, child parents guidance centres) carried out by Vatsalya Trust as eligible for a further three financial years commencing 2011 12, with the approved project cost unchanged, following the National Committee's recommendation that the projects are properly executed.

PAN application requirements updated-new form designations and documentary proof rules govern identity and address verification.
The notification amends rule 114 and Appendix II of the Income tax Rules, 1962 to recognise Forms 49A and 49AA, replace "accounting year" with "financial year", permit PAN application where income subject to deduction under Chapter XVIIB arises before the financial year end, and substitute the Table specifying, by applicant category, the required application form and accompanying identity and address documents (including attestation/Apostille requirements for foreign applicants). Appendix II substitutes the new PDF application and instructions for Form 49A.

Scientific research approval permits donations to IIT Rajasthan to qualify for tax deduction when compliance and audit conditions are met.
Approval of Indian Institute of Technology Rajasthan, Jodhpur as an approved institution for research expenditure recognition is subject to conditions: sums paid must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a defined accountant with the audit report furnished to the tax officer by the return due date; and a certified separate statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research activities.

National Savings Certificates amendment removes time limit in rule 15A, changing certificate duration for issuance.
Amendment omits the words "for a maximum period of two years" from rule 15A of the National Savings Certificates (VIII Issue) Rules, 1989, removing the previously expressed two-year temporal qualification; the amendment is made under Section 12 of the Government Savings Certificates Act, 1959 and takes effect on publication in the Official Gazette.