TDS/TCS rules set payment deadlines, require electronic remittance, Form 24G reporting and specified certificates and statements.
The amendments set definitive payment deadlines and modes for TDS/TCS, require electronic remittance (internet banking or debit card) and electronic challans for specified remitters, mandate Form 24G reporting by responsible government officers with issuance of a Book Identification Number, require standardized certificates (Form 16/16A/27D) and quarterly statements (24Q/26Q/27Q/27EQ) with specified data elements, permit digital signatures under controls, and make these rules effective from 1 April 2010 with transitional provisions for earlier deductions/collections.

Jurisdictional allocation of income-tax assessments: notification substitutes Schedule I entries assigning taxpayer classes to commissioners.
This notification amends Schedule I of S.O. 732(E) by substituting serial numbers 84 and 85 to reallocate assessment jurisdiction between two income-tax commissioners. It specifies territorial coverage by district and enumerated Postal Index Number areas and allocates classes of taxpayers - companies (including by registered office and alphabetical name range), their directors, persons deriving business income whose principal place of business is within the listed areas, and residents deriving non-business income within those areas. The amendment is made under section 120 and takes effect from 1st June, 2010.

Scientific research expenditure approval requires dedicated research accounts, audited reports, and certified donation statements.
Approval is granted to an association partly engaged in research as an eligible organisation for scientific research expenditure from the stated assessment year, subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited by a qualified accountant with the audit report filed by the income tax return due date; and a certified statement of donations received and amounts applied for research must accompany the audit report. Approval may be withdrawn for non compliance or cessation of genuine research.

Extension of prescribed year in Rule 18C changes the temporal applicability of that tax rule upon Gazette publication.
Amendment to the Income tax Rules, 1962 substitutes a later prescribed year for the earlier year in Rule 18C(1), extending the period specified in that sub rule; the change is made under the statutory authority of section 295 read with the relevant clause of the income tax provision and takes effect on publication in the Official Gazette.

Amendment to Industrial Park Scheme under section 80-IA updates scheme year references from 2009 to 2011 upon publication.
Notification amends the Industrial Park Scheme, 2008 under section 80-IA, coming into force on publication. It substitutes the year "2009" with "2011" in paragraph 4(1) of the Scheme and in Form IPS-I, paragraph 3.VI(a), with no other changes.

Double Taxation Agreement allocates taxing rights and provides credits, dispute resolution, and information exchange mechanisms.
The Agreement between India and Finland allocates taxing rights and prevents fiscal evasion for taxes on income by defining residence, taxable income scope, and categories of income with detailed source rules. It establishes a permanent establishment standard and attribution rules, limits source taxation of dividends, interest, royalties and fees for technical services (subject to prescribed caps and exceptions), prescribes elimination of double taxation mechanisms via tax credits or deductions, and provides non discrimination, mutual agreement, exchange of information and assistance in tax collection measures. A Protocol clarifies treatment of agricultural income in Finland and a clause to extend favourable India-OECD Member concessions.

Approval under section 35(1)(iii) clarified, changing commencement wording so exemption applies from the revised assessment year onward.
Approval for Rajiv Gandhi Foundation under section 35(1)(iii) is maintained while a corrigendum amends the commencement wording of prior notifications to state that the approval applies from assessment year 2007-08 onwards; all other terms and conditions remain unchanged.

Amendment to notification: territorial entries replaced to specify certain Kerala districts and Mahe area under Income-tax rules.
The Central Board of Direct Taxes, under powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, substitutes the entry against serial number 82 in column (4) of Schedule 1 of notification S.O. 732(E) by specifying the State of Kerala districts Kozhikode, Malappuram, Wayanad, Kannur and Kasargod, and the area of Mahe of the Union Territory of Pondicherry.

Deduction under income-tax law: specified annuity plan qualifies for deduction for subsequent assessment years by notification.
The Central Government, under clause (xii) of sub-section (2) of section 80C of the Income-tax Act, specifies the Jeevan Akshay-VI annuity plan as the qualifying annuity plan of the Life Insurance Corporation of India for assessment year 2008-09 and subsequent years, thereby making that plan eligible for deduction under the cited provision.

Section 35AC project eligibility extended for integrated water and natural resources management project, preserving tax-incentive status for three years.
Notification designates the integrated project on Water and Natural Resources Management by Programme Support Unit Foundation in Uttar Pradesh and West Bengal as an eligible scheme for tax incentives, extending its specified period for three years commencing with financial year 2010-11, based on the National Committee's recommendation and without any change to the approved project cost or corpus fund.

Section 35AC eligibility extended for Mobile Hospital cum Lab project, allowing continued tax incentive status under the notified scheme.
The Central Government notifies extension of eligibility for the "Mobile Hospital-cum-Lab" project by Gram Vikas Trust for a further three years commencing 2010-11, pursuant to the National Committee's recommendation under the Income tax Rules, confirming proper execution and maintaining the approved project cost of Rs. 8.3 crore.

Extension of eligible project status preserves tax-linked incentives for a charitable hospital expansion following administrative recommendation.
The Central Government specified that the "Expansion of Mundakayam Medical Trust Hospital into a multi-specialty hospital" by Mundakayam Medical Trust Hospital Society continues to qualify as an eligible project under Section 35AC, preserving the previously approved project cost without change and extending the project's entitlement to the tax-linked incentive for a further three-year period commencing with the financial year 2010-11, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the applicable Income-tax Rules.

Tax deduction eligibility under Section 35AC extended for Dean Foundation hospice and AIDS outreach programmes for three years
Tax deduction eligibility under Section 35AC is extended to Dean Foundation's Hospice out patients and Home based programme, Mobile Hospice Rural outreach Programme, and Home based and rural outreach community Integrated Hospice programme for AIDS. The Central Government, upon recommendation of the National Committee for Promotion of Social and Economic Welfare, notifies these projects as eligible for a further three-year period beginning 2010-11 and preserves the previously approved project cost without change.

Tax benefit eligibility under Section 35AC extended for Eye Hope project for three years with costs and corpus retained.
The Central Government notifies Project "Eye Hope" by Eye Bank Coordination and Research Centre, Mumbai, as an eligible scheme under Section 35AC and extends that eligibility for three years beginning with financial year 2010-11, following a recommendation by the National Committee; the approved project cost and corpus fund remain unchanged.

Eligible project designation extended for Supporting the Leprosy Mission Hospitals for a further three-year period.
The Central Government notifies "Supporting the Leprosy Mission Hospitals" by The Leprosy Mission Trust India as an eligible project or scheme for a further period of three years beginning with financial year 2010-11, without any change in the approved cost of Rs. 62 lakh, following a recommendation by the National Committee that the project is being executed properly.

Eligible project notification under Section 35AC extends charitable ambulance and welfare scheme, enabling donor tax benefits for approved contributions.
Notification under Section 35AC designates the specified ambulance purchase and welfare activities by Shree Baldevdas Charitable Trust as an eligible project for tax-benefit purposes, extends the notified eligibility for three additional financial years beginning 2010-11, and confirms the approved project cost at Rs. 3.25 crore including a Rs. 30 lakh corpus fund, following recommendation by the National Committee for the Promotion of Social and Economic Welfare.

Section 35AC eligible project extension preserves Vidya Prasad midday meal scheme's approved status for an additional three-year period.
Section 35AC notification extends the eligible-project designation of the Vidya Prasad midday meal scheme covering 150 government-aided schools in Bangalore, approving a further three-year period beginning 2010-11 on the same approved cost and following a committee recommendation satisfied with project execution.

Section 35AC eligible project extension: Sri Sathya Sai Medical Trust scheme remains eligible for a further multi year period.
Notification designates the Sri Sathya Sai Medical Trust's projects-maintenance of two Sri Sathya Sai Institutes of Higher Medical Sciences, operation of a mobile hospital, and creation of a corpus fund-as an eligible project or scheme under the income tax provision for a further period beginning 2010 11, preserving the previously approved project cost and corpus fund amounts. The extension follows a recommendation by the National Committee under the income tax rules procedure and confirms the trust and project components for continued tax benefit eligibility.

Enhancement of eligible project cost under Section 35AC increases deduction availability for a specified animal welfare project.
The Central Government amends the notification designating the People for Animals scheme as an eligible project for tax deduction, following the National Committee's recommendation to increase the maximum specified project cost due to proper execution; the amendment substitutes the previously notified maximum cost with an enhanced amount, thereby increasing the ceiling for the project cost eligible for deduction under the relevant provision.

Tax deduction eligibility under Section 35AC extended and project cost cap increased for Karuna Setu Trust scheme.
The Central Government, on the National Committee's recommendation, notifies continuation of the Karuna Setu Trust scheme for three additional financial years beginning 2010-11 as an eligible project under Section 35AC, and amends the earlier notification by substituting the previously stated maximum project cost with a higher capped amount while retaining the corpus fund component, thereby revising the ceiling on expenditure eligible for deduction.