Avoidance of double taxation: India-Fiji tax treaty allocates taxing rights, limits source withholding and enables mutual assistance.
The India-Fiji tax convention allocates taxing rights between residence and source States for residents and specified taxes, defines residence and PE rules (including construction and service thresholds and agent attribution), and prescribes treatment and reduced source withholding ceilings for dividends, interest and royalties, subject to exceptions where income is effectively connected to a PE. It provides elimination of double taxation by credit, provisions on non discrimination, mutual agreement procedure, exchange of information with confidentiality limits, assistance in tax collection, limitation of benefits anti abuse rules, and rules on entry into force and termination.

Double taxation agreement establishes withholding ceilings and allocation rules to prevent double taxation and fiscal evasion.
India and Malta concluded an agreement to avoid double taxation and prevent fiscal evasion, covering residents and taxes on income, with defined residence and permanent establishment rules, allocation of taxing rights across income categories, and mechanisms for eliminating double taxation through deductions or foreign tax credits. The treaty imposes withholding ceilings for dividends, interest, royalties and technical service fees for beneficial owners, provides non discrimination, mutual agreement and exchange of information procedures, includes a limitation of benefits rule to curb treaty shopping, and a Protocol clarifying Malta's imputation system and certain fiscal regime exemptions.

Eligible project certification under Section 35AC extended for Barsana Community Health Centre Project for three additional years.
The Central Government has re-notified the Barsana Community Health Centre Project by Sri Chaitanya Seva Trust as an eligible project under Section 35AC for a further three financial years commencing 2014-15, following the National Committee's recommendation that the project is being executed properly; the approved cost remains unchanged.

Section 35AC eligibility extended for Bhaktivedanta Hospital community health project, preserving its approved cost and tax-incentive status.
The Central Government has notified an extension of the eligible project designation for the Bhaktivedanta Hospital community health scheme carried out by Sri Chaitanya Seva Trust, preserving the previously approved project cost and thereby maintaining the project's qualification for the income-tax incentive for the further period specified following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax incentive notification extends eligible development project for three further financial years without altering approved project cost.
The Central Government re-notifies the Chooravilla Joseph Development Foundation's project for continued tax-favoured status under the statutory provision, extending specification for three financial years commencing 2014-15 without change to the approved aggregate project cost, including the corpus fund; the re-specification follows the National Committee's recommendation and preserves prior cost approvals and extensions.

Section 35AC notification extension: hospital project by Gyan Mandal approved for an additional three year period.
The Central Government, on the National Committee's recommendation under the Income tax Rules, 1962, re notifies the hospital project carried out by Gyan Mandal Laxmipura Group Prerit Agrogya Mandal in Sabarkantha, Gujarat, under section 35AC for a further three year period commencing 2014 15, without any change in the previously approved cost or project designation.

Tax-exemption notification extends eligibility for a healthcare infrastructure project, preserving prior approved cost for three more years.
The Central Government, under powers conferred by the Income-tax Act and the Explanation to the relevant provision, notifies Charutar Arogya Mandal's scheme for creating and upgrading cancer and cardiac treatment infrastructure (Part A: cardiac care; Part B: cancer support) as an eligible project for a further three years commencing 2014-15, relying on the National Committee's recommendation and retaining the previously approved cost.

Eligible project extension under section 35AC: continued notification preserves tax incentive status for the specified medical research centre.
The Central Government, under sub section (1) read with the Explanation to section 35AC and following a recommendation by the National Committee under rule 11M(5), notifies the project "Brahmrishi Doodhadhari Burfani International Medical and Research Centre" carried out by Shree Raghvendra Sewashram Samiti as an eligible project for a further three year period, retaining the previously approved project cost unchanged.

Section 35AC project extension continues Vatsalya Trust's notified welfare schemes for three additional financial years.
Central Government re-specifies Vatsalya Trust's notified welfare project-orphanage, balika ashrama, old age home and child parents guidance centres-as an eligible project under Section 35AC, without changing the approved project cost, following the National Committee's recommendation under rule 11M, and thereby enables continued tax-deduction eligibility for contributions for a further three-year period commencing with the 2014-15 financial year.

Project eligibility under section 35AC extended for the hospital scheme, preserving approved cost and tax-exempt status for three years.
Notification extends designation of the project "Running of Smt. Savitaben Ramanlal Dahyalal Shah Sarvajanik Hospital, Ambasan" as an eligible project under section 35AC, retaining the approved cost of Rs. 113.75 lakh including a corpus fund of Rs. 28 lakh, following a recommendation by the National Committee and exercising powers under the Act to specify the project for an additional three financial years commencing 2014-15.

Project designation under Section 35AC extended for maintenance of animal hospitals, preserving tax eligible expenditure status.
The Central Government notifies the scheme "Maintenance of Animal hospital/shelters, purchase of medicine, feed, ambulances and running of animal awareness programmes" carried out by People for Animals, New Delhi, without change in the approved cost of Rs. 14.90 crore, for a further period of three years commencing with financial year 2014 15, thereby continuing the project's specification as an eligible project under Section 35AC following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Extension of eligible project status under section 35AC preserves tax incentive designation for Bhaktivedanta Hospice for three years.
The Central Government, under sub section (1) read with clause (b) of the Explanation to section 35AC and following a recommendation by the National Committee under rule 11M(5), notifies continuation of the eligible project status for "Bhaktivedanta Hospice" run by Sri Chaitanya Seva Trust for a further three financial years commencing 2014-15, maintaining the previously approved project cost unchanged.

Section 35AC extension: eligible development project designation continued for a further three-year notified period.
The Central Government, exercising powers under the Income-tax Act and its Explanation, notifies the project "Development of integrated socio economical health, education & essential facilities" as an eligible project for a further three years commencing 2014-15, with no change to the previously approved project cost, following a recommendation by the National Committee confirming proper execution and extending earlier successive notifications.

Eligibility under Section 35AC extended and project cost ceiling increased for a notified educational improvement project.
The Central Government notifies continuation of the "Bharatiya Jain Sanghatana, Educational Quality Improvement Project (BJS-EDUQIP)" for three further financial years commencing 2014-15 and amends the earlier notification to increase the maximum project cost eligible for deduction under the relevant income-tax provision, following the National Committee's recommendation that the project is being properly executed.

Section 35AC project notification: Vidyarambam Trust's rural free education scheme extended for an additional three-year term.
Notification under Section 35AC specifies continuation of Vidyarambam Trust's "Comprehensive and supportive free education for rural children of 3 to 12 years age group" as an eligible project for a further three-year period commencing 2014-15, on the recommendation of the National Committee and without any change to the approved project cost.

Section 35AC tax incentive extends eligibility of a handicapped persons project for three further financial years.
The Central Government, under the Explanation to Section 35AC, notifies extension of the "Project for handicapped persons" carried out by the Disable Welfare Trust of India for a further three financial years commencing 2014-15, at the previously approved cost without change, following the National Committee's recommendation that the project is being properly executed.

Section 35AC eligibility extended for Disha Charitable Trust projects, preserving approved project cost for an additional three-year period.
The Central Government notified continuation of designation of Disha Charitable Trust's projects-the Special School and Therapy Centre, Autism Centre, and Community Based Rehabilitation Programme-as eligible projects for tax purposes for a further three financial years commencing 2014-15, preserving the previously approved estimated project cost and acting on the National Committee's recommendation under the relevant Income-tax Rules that the scheme is being executed properly.

Section 35AC deduction: tribal healthcare scheme extended and eligible project cost increased for deductible expenditure.
Central Government notifies continuation of the Shantilal Shanghavi Foundation scheme "Treatment of Cancer, Kidney Failure (dialysis) and Eye diseases for Tribal" for financial years 2015-16 and 2016-17 and amends the earlier notification to increase the maximum allowable project cost, as recommended by the National Committee for Promotion of Social and Economic Welfare and pursuant to the statutory provision governing tax-deductible projects.

Extension of eligible project under Section 35AC: capacity-building scheme for voluntary sector notified for further period.
The Central Government notifies the "Project for capacity building of voluntary sector" by SOSVA Training and Promotion Institute, Pune, for a further three-year period commencing with financial year 2014-15, without any change in the approved cost of Rs. 70 lakh, following a recommendation from the National Committee that the project is being executed properly and pursuant to the explanatory clause to the Income-tax Act provision governing specification of eligible projects.

Eligible project notification extended for hospital equipment and corpus fund, preserving tax-deduction eligibility for the trust.
Under Section 35AC, the Central Government notifies the project for purchase of hospital equipment and raising a corpus fund by Jivan Jyot Charitable Trust, Patan, Gujarat, as an eligible project for tax-deduction purposes. Following a recommendation under sub-rule (5) of rule 11M by the National Committee for Promotion of Social and Economic Welfare, the project is extended for three additional financial years commencing 2014-15 through 2016-17, without any change to the previously approved cost of Rs. 14.44 crore including a corpus of Rs. 7.00 crore.