Taxation of foreign income under DTAA: include such income in Indian taxable income, then grant treaty relief.
Where a tax treaty provides that income of an Indian resident may be taxed in the other country, such income must be included in the resident's total income chargeable to tax in India, and relief shall be granted in accordance with the method for elimination or avoidance of double taxation provided in that agreement.

Taxation of foreign income: include income in Indian taxable total first, then grant relief under DTAA.
Where an agreement adopted by the Central Government provides that income of a resident may be taxed in the other territory, such income must be included in the resident's total income chargeable to tax in India, and relief for tax charged abroad shall be granted in accordance with the method for elimination or avoidance of double taxation set out in the adopted agreement.

Section 80IC area specification amended, altering notified localities and deferring effect until state notifies industrial estates.
Amendment to the Himachal Pradesh schedule for Section 80-IC substitutes revised locality code entries: in District Solan the entries are interchanged to read "140 (1 to12), 141 (1 to 284)" and in District Sirmaur the entry is corrected to "110(1 to 418)". The notification is effective on publication in the Official Gazette, except that it will take effect for any Industrial Estates or Industrial Areas listed in the Schedule only from the date those estates or areas are notified or designated by the State Government of Himachal Pradesh.

Professional services classification: sports persons and support personnel treated as professional service providers for withholding under section 194J.
Specifies that services connected to sporting activities rendered by sports persons, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors, and sports columnists are to be treated as professional services for withholding tax purposes, effective from the date of publication in the Official Gazette.

Amendment to income tax industrial park approval updates approval reference and corrects Annexure project date.
Amendment to a notification under the Income Tax Act inserts an additional reference to a subsequently modified Ministry of Commerce & Industry approval letter into the notification text and substitutes an amended project date for a specified serial entry in the Annexure, updating the documentary approval record and the Annexure date associated with the industrial park entry.

Cost Inflation Index for financial year 2008-09 was specified for capital gains computation under the Income-tax framework.
Cost Inflation Index for financial year 2008-09 was specified as 582 under the capital gains computation framework. The Central Government amended the existing Cost Inflation Index table under the Explanation to section 48 of the Income-tax Act, 1961, with the specification based on the prescribed measure of Consumer Price Index increase for urban non-manual employees.

Approval for research institution tax status requires separate accounts, auditor certification, and continued genuine research compliance.
Approval is granted to Sir Ganga Ram Trust Society as an other institution partly engaged in scientific research, subject to conditions: sums paid must be used for scientific research; research must be conducted by faculty or enrolled students; separate books of account for research receipts and disbursements must be maintained and audited by a qualified accountant with the audit report filed by the income-tax return due date; and a separately certified statement of donations received and sums applied to research must accompany the audit report. The Central Government may withdraw approval for specified failures or noncompliance.

Research approval under section 35(1)(ii): tax-exempt status contingent on separate accounts, audited reports and genuine research.
Approval is granted to Tata Memorial Centre as an other institution partly engaged in scientific research from 1 April 2006, subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with audit by a qualifying accountant and submission of the audit report to the tax authority by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report.

Approval under section 35(1)(ii) for scientific research association requires exclusive research, audit and disclosure obligations.
Approval is granted to K.J. Research Foundation as a scientific research association effective from 1.4.2006 subject to conditions: sole objective of scientific research, conduct research activity itself, maintain books of account and obtain audit by a qualified accountant with the audit report furnished by the income tax return due date, and maintain a separate auditor certified statement of donations received and amounts applied for scientific research which must accompany the audit report.

Scientific research association approval conditional on sole research objective, audited accounts and certified donations statement compliance.
Approval as a scientific research association is conditional on the association's sole objective being scientific research conducted by the association itself, maintenance of books of account, audit by a qualified accountant with the audit report furnished to the tax authority by the return-filing due date, and maintenance of a separate auditor-certified statement of donations and amounts applied to scientific research; approval may be withdrawn for failure to comply with these requirements or if research activities cease or are not genuine.

Exemption under section 35AC: eligible charitable scheme specified and project cost enhanced for continued tax deduction.
Notification under section 35AC specifies SOS Children's Village of India's project for administering and maintaining 27 villages as an eligible scheme, records prior extensions and cost escalations, and amends the original notification to substitute the previously allowed maximum project cost with a higher sanctioned amount, following the National Committee's recommendation, to permit enhanced deduction under section 35AC.

Section 35AC project approval: tax deduction cap set for an approved medical research project over three financial years.
Notification under section 35AC approves Thrombosis Research Institute to carry an approved project-development of a recombinant DNA vaccine and a low cost urine test-and specifies the project's estimated cost and the cumulative maximum amount of that cost allowable as a deduction under section 35AC for the three specified financial years.

Withdrawal of tax exemption under Section 35AC removes tax recognition for donations to the specified hospital on wheels project.
The Central Government withdraws approval under Section 35AC for "The Himalayan Rural Health Care Scheme (Hospital on Wheels)" run by Indian Spinal Injuries Centre following the trust's request and the National Committee's recommendation; the serial entry specifying the project is omitted from the earlier notification and the certificate under clause (a) of sub section (2) of Section 35AC shall not be considered in income-tax computation for the project.

Exemption under section 35AC withdrawn; approval for SUJAL water filters project removed and tax certificate invalidated.
The Central Government withdraws approval granted to The Bridge Public Charitable Trust for the SUJAL water filters project specified under section 35AC and omits the related serial entry from the earlier notification. This withdrawal follows the National Committee's recommendation after the trust requested cancellation due to inability to collect donations. The notification is amended to delete the project, and the certificate furnished under clause (a) of sub-section (2) of section 35AC for that project shall not be taken into consideration when computing income-tax.

Approval under section thirty-five requires research use, audited accounts and donor statements; non-compliance triggers withdrawal.
Approval under section 35 was granted to Iladevi Cataract & Intraocular Lens Research Centre as an 'other Institution' partly engaged in research, subject to conditions: research receipts must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditures must be maintained and audited by a qualifying accountant with the audit report furnished to the tax officer by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report. The Central Government may withdraw approval for failures to comply with these requirements or if research ceases or is not genuine.

Research approval under section 35(1)(ii) granted; compliance conditions, separate accounts, audit and potential withdrawal specified.
Approval is granted to Hastimal Sancheti Memorial Trust as an approved organisation for research expenditure, effective 1 4 2005, subject to conditions: sums must be used for scientific research carried out by faculty or students; separate books of account for research funds must be maintained and audited by a qualified accountant with the audit report and a certified statement of donations and amounts applied for research furnished to the income tax authority by the return due date; approval may be withdrawn for failures to maintain accounts, furnish required reports, cease genuine research, or cease compliance with the governing provisions and rules.

Scientific research association approval conditioned on audit, accounts, and certified donation statements; noncompliance risks withdrawal.
Approval is granted to SHARE INDIA as a scientific research association effective from 1 April 2005, conditioned on undertaking scientific research as its sole objective and conducting the research itself; maintaining books of account audited by a qualified accountant and furnishing the audit report by the income tax return due date; and maintaining and submitting a certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failure to maintain accounts, furnish required reports or statements, cease genuine research activity, or otherwise fail to comply with the approval conditions.

Research-donation approval requires dedicated accounts, auditor certification, and compliance to retain approved status under tax law.
Approval authorizes the organization to receive sums for scientific research provided such sums are used for research performed by faculty or enrolled students. Conditions include maintenance of separate books of account for research receipts and applications, preparation of a certified statement of donations and research expenditure, and submission of an auditor's report by the income tax return due date; failure to comply, cessation of genuine research, or nonconformity with the governing provisions may lead to withdrawal of approval.

Research funding approval for partly engaged institutions ensures donor deductions subject to compliance and reporting.
Approval is granted to the Electrical Research & Development Association, Mumbai as an approved research institution under clause (ii) of sub-section (1) of section 35, effective 1-4-2004, in the category of other institutions partly engaged in research, subject to conditions requiring utilisation of sums for scientific research, research carried out by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditure with an auditor's report furnished to the tax authority by the return due date, and a separate auditor-certified statement of donations and amounts applied for research.

Industrial activity definition expanded; area allocation limits and minimum constructed floor area set for industrial parks.
The Scheme expands the definition of industrial activity to include manufacturing, specified research and experimental development, computer software development, and notified IT enabled services; requires at least seventy-five percent of allocable area be for industrial units; caps commercial activity at a limited share of allocable area; restricts industrial units to the defined activities; raises the minimum constructed floor area to fifteen thousand square meters; and corrects the FORM IPS I reference to the National Industrial Classification, 2004 Code.