Tax exemption approval under section 10(23C)(vi) granted subject to compliance, investment, reporting and dissolution conditions.
Approval is accorded to BAL VIDYA PRASARAK MANDAL, Nashik, for the purpose of section 10(23C)(vi) from A.Y.2009-10, subject to conditions: apply income wholly to charitable objects; invest only in forms permitted by section 11(5); business income excluded unless incidental with separate books; file returns with audit reports; surplus assets on dissolution to similar organizations; approval subject to provisos to sections 10(23C) and 143(3); approval may be withdrawn if obtained by fraud or misrepresentation; not applicable to trade, commerce or anonymous donations.

Double taxation avoidance between India and Myanmar: residence, permanent establishment rules and reduced source taxation for dividends, interest, royalties.
Agreement sets rules to prevent double taxation between India and Myanmar: it applies to residents and taxes on income, defines residence tie-breakers, treats business profits as taxable in the resident State except for profits attributable to a permanent establishment in the source State (with arm's-length attribution and specified deductions), caps source taxation of dividends, interest and royalties when the beneficial owner is a resident of the other State, provides methods for elimination of double taxation by credits limited to the tax attributable to foreign-source income, establishes mutual agreement and exchange-of-information procedures, non-discrimination, a limitation-of-benefits rule, and entry-into-force and termination provisions, with a Protocol clarifying construction-site thresholds, profit attribution rules and future reviews of certain articles.

Disclosure of taxpayer information: officers of or above Superintendent of Police in vigilance bureau authorised to receive information.
The Central Government specifies that, for purposes of Section 138(1)(a)(ii) of the Income-tax Act, every officer of or above the rank of Superintendent of Police in the Vigilance Bureau of Jharkhand is an authorized recipient of information respecting taxpayers, enabling rank-based disclosure from income-tax authorities to designated law-enforcement functionaries under the statutory interagency disclosure framework.

Approval under section 10(23C)(vi) grants tax-exempt status subject to compliance, restricted investments, audit and dissolution rules.
Approval under section 10(23C)(vi) is granted to St. Joan's Educational Trust from assessment year 2009-2010 subject to compliance with clause (23C)(vi) read with rule 2CA. The trust must apply or accumulate income solely for educational objects with limited accumulation, invest or deposit funds only in forms specified by section 11(5) (excluding certain voluntary contributions), and exclusion applies to income from trade or business activities. The trust must obtain statutory audit and file returns with audit report; on dissolution surplus must transfer to a non-profit educational organization; anonymous donations are excluded and approval is liable to be withdrawn for non-genuine or non-compliant activities.

Tax exemption approval granted to a school, conditional on ongoing compliance with charitable eligibility and rule-based requirements.
Approval is granted to Saint Soldier Public School for income-tax exemption under Section 10(23C)(vi), effective for assessment year 1999-2000 onwards, issued by the Chief Commissioner of Income-tax, Jaipur under clause (23C)(vi) read with Rule 2CA. The approval is conditional on the institution conforming to and complying with the requirements of clause (23C)(vi) of Section 10 read with Rule 2CA of the Income-tax Rules, 1962.

Post-retirement practice ban prohibits former tribunal members from practising before the tribunal and bars serving members from arbitration.
Amendment to the Tribunal's service rules omits rules 13A-13D and inserts Rule 13E, barring the President, Senior Vice President, Vice President and Members from practising before the Tribunal after retirement, and Rule 13F, prohibiting those officeholders from undertaking arbitration work while serving on the Tribunal; the provisions take effect on publication in the Official Gazette and modify conditions of service.

Large Taxpayer Unit jurisdiction extended to consenting cases meeting high excise, service tax or advance tax payment thresholds.
Jurisdiction of the Commissioner of Income-tax (Large Taxpayer Unit), Chennai is extended to all cases formerly under specified Chennai tax authorities where a consent form opting into the LTU Scheme has been filed and prescribed payments for excise, service tax, or advance tax meet the stated thresholds in financial year 2004-2005 or any subsequent year; the amendment is made under Section 120 of the Income-tax Act and is effective from publication in the Official Gazette.

Recognition of stock exchange: MCX must retain client code change records and permit tax investigation access.
The Central Government notifies MCX Stock Exchange Ltd. as a recognised stock exchange under the Explanation to clause (d) of the proviso to sub section (5) of section 43 read with rule 6DDB, making the exchange subject to the Income tax Rules framework. The exchange must maintain separate records of transactions where client codes were changed and provide them for inspection and copies to the Director General of Income tax (Investigation). Recognition may be withdrawn for breach of conditions in rule 6DDA and remains effective until SEBI approval is withdrawn or the notification is rescinded under rule 6DDB.

Research approval for institute recognized for donor tax benefits, conditioned on audit, reporting and genuine research activities.
Fluid Control Research Institute, Palakkad is approved as an approved research institution effective 1 April 2008, subject to conditions that payments received be used for scientific research carried out by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditures, an auditor's audit and certified report submitted with the income-tax return, and a separate auditor-certified statement of donations and amounts applied for research; approval is withdrawable for failures to maintain records, furnish reports, cease genuine research, or otherwise fail compliance.

News agency status under Section 10(22B) granted, subject to exclusive income application for news and non-distribution.
United News of India, New Delhi, is specified as a news agency under the income-tax exemption provision for the assessment years 2009-2010 to 2011-2012, on the condition that it applies or accumulates its income solely for collection and distribution of news and does not distribute its income to its members.

Exemption under section 35AC extended for plastic waste recycling scheme, permitting continued eligibility for tax relief in further fiscal years.
The Central Government re-notifies the "Recycle, Recover, Reuse of plastic waste in an eco-friendly manner" project undertaken by the Indian Centre for Plastics in the Environment as an eligible project for tax-exemption purposes for a further three-year period beginning with financial year 2009-2010, without any change in the approved project cost, following the National Committee's recommendation that the scheme is being executed properly.

Exemption under section 35AC: specified social-development project and increased allowable project cost and corpus fund limits.
The notification specifies the Trikkadavoor school and dispensary construction and integrated development project carried out by Shri C.J. Fernandez, Chooravilla Joseph Development Foundation as an eligible scheme under section 35AC, and amends the earlier notification to substitute the previously specified maximum allowable project cost and corpus fund figures with increased amounts following the National Committee's recommendation under rule 11M(5).

Exemption under section 35AC extended for oncology hospital expansion following National Committee recommendation and central government notification.
The Central Government, exercising powers under the Income-tax Act, notifies the Netaji Subash Chandra Bose Institute of Oncology expansion by Barasat Cancer Research & Welfare Centre as an eligible project for a further three-year period beginning with the 2009-2010 financial year, without any change in the previously approved project cost, following recommendation by the National Committee under the Income-tax Rules.

Exemption under section 35AC extended for Kailash Cancer Hospital project, maintaining its eligible tax exempt status after committee recommendation.
Exemption under section 35AC is extended to the Kailash Cancer Hospital project carried out by Muni Seva Ashram, Goraj, as an eligible scheme for a further three year period beginning with financial year 2009 2010, pursuant to a recommendation under sub rule (5) of rule 11M of the Income tax Rules, 1962. The extension follows earlier notifications and is confirmed without any change in the approved project cost.

Exemption under section 35AC extended for SOS Children's Village project, with notification period prolonged and project cost amended.
The Central Government notifies extension of the project "Construction of a school building and running of SOS Children's Village at Tambaram East, Chennai, Tamilnadu" by SOS Children Villages of India-Chatnath Homes as an eligible project under section 35AC for three additional financial years beginning with 2009-2010, and amends the previously notified maximum project cost to a higher substituted amount following the National Committee's recommendation.

Exemption under Section 35AC extended for a specified vocational welfare project, with exclusion for prior financial year funds.
Exemption under the Income-tax Act is notified for Shree Pragnachakshu Mahila Seva Kunj's vocational and welfare project and extended for a further three-year period with no change to the approved project cost and corpus fund; the extension follows the National Committee's recommendation under the Income-tax Rules but excludes retrospective certificate validity for the already elapsed financial year in respect of funds collected during that year.

Tax exemption under section 35AC extended for rural development project; eligible status renewed for three years.
Notification under section 35AC extends tax-exempt eligible project status to the "Development and extension of educational, medical and sports facilities to rural areas in 50 village around Ankleshwar" by Ankleshwar Industrial and Rural Development Society for a further three-year period beginning with financial year 2009 2010, without change to the approved project cost of Rs.600.00 lakh including a corpus fund of Rs.100 lakh, following a recommendation by the National Committee under rule 11M(5) of the Income-tax Rules, 1962.

Tax exemption for notified charitable rehabilitation project extended for a further period following government notification.
The Central Government has re-notified as eligible under section 35AC the charitable project by Smt. Parsanben Narandas Ramji Shah, Society for Relief & Rehabilitation of the disabled, providing free polio and cataract operations and artificial limbs, preserving the approved cost and extending the project's eligibility for a further three-year period beginning with the financial year 2009-2010 following the National Committee's recommendation under the Income-tax Rules.

Exemption under section 35AC: eligibility extended for Dardi Sahayak Trust's free medical services scheme in Gujarat.
The Central Government notifies the project "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" as an eligible project under section 35AC for a further period of three years beginning with financial year 2009 2010, without any change in the approved estimated cost of Rs.102.00 lakh including a corpus fund of Rs.15.00 lakh, upon the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC extended for notified rainfed farming projects; eligible scheme notification extended for three further financial years.
Notification extends exemption under section 35AC to the Western India and Eastern India Rainfed Farming projects carried out by Gramin Vikas Trust, confirming continued eligibility for a further three financial years beginning 2009-2010 without change to the approved project cost, including the corpus fund, following enhancement of estimated cost and recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.