Electronic filing of TDS returns required to follow Board-specified scheme and be submitted with accompanying Form.
Electronic submission is required where persons deducting tax under Chapter XVII-B must file returns or statements on computer media; such filings must follow a scheme specified by the Board, be delivered within the time prescribed by the relevant rules, contain all information required by those rules, and be accompanied by the prescribed Form No. 27A, which is substituted in the appendix.

Deduction documentation: new requirement to file Form 56FF with income-tax return to claim specified deduction.
Requires assessees claiming the deduction under clause (b) of sub-section (1B) of section 10A to furnish prescribed particulars with their return of income in the prescribed format, and prescribes Form No. 56FF as the format to be inserted in Appendix II of the Income-tax Rules.

Tax exemption notification conditioned on exclusive application of income, restricted investments, separate business accounts, and return filing.
Notification designates Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya as entitled to tax exemption under clause (23C)(iv) of section 10 for assessment years 2003-04 to 2005-06, on conditions that income be applied or accumulated solely for its objects, investments be limited to forms in subsection (5) of section 11 (except specified voluntary contributions), business profits qualify only if incidental with separate books, returns are regularly filed, and surplus/assets on dissolution transfer to a similar charitable organisation.

Export-related deduction review under sections 80HHC and 80HHE: appeals suspended and demands stayed pending committee report.
A departmental committee has been constituted to examine interpretive and implementation issues relating to deduction under sections 80HHC and 80HHE, including treatment of profit on sale of DEPB, arithmetic adjustment of negative figures in deduction computation, and whether the benefit extends to both offsite and onsite software development services rendered abroad.

Omission of withholding forms alters TDS documentation requirements under an income-tax notification correcting previously prescribed forms.
The corrigendum deletes specified withholding forms by stating that Forms 27EB, 27EC and 27ED shall be omitted from the Annexure to Form No. 27E and related text in the earlier income tax notification, thereby modifying the referenced tax collection documentation for tax at source procedures.

Income tax exemption notification for Goods Transport Labour Board confirms conditional charitable status subject to compliance and dissolution rules.
The Central Government notifies the Goods Transport Labour Board, Mumbai as eligible for tax-exemption under clause (23C)(iv) of section 10 for specified past assessment years, conditional on applying income wholly to its objects, restricting investments to permitted forms, treating business income as incidental only if separately accounted, regularly filing income-tax returns, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition under clause 23C(iv) requires exclusive charitable application, restricted investments, and compliance by the notified board.
Notification recognizes The Railway Goods Clearing & Forwarding Establishment Labour Board, Mumbai under clause (23C)(iv) of section 10 for assessment years 1990-1991 to 1992-1993, subject to conditions: apply or accumulate income wholly for its objects; restrict investments to forms permitted for charitable funds; exclude business profits unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a similar charitable organisation.

Exemption under section 35AC: Rehabilitation project for the blind in Mehsana specified as eligible for continued tax benefit.
Central Government specifies the Rehabilitation Project for the blind in Mehsana District, carried out by the National Association for the Blind (Mehsana Distt. Branch), as an eligible project for exemption under section 35AC and renews that specification for a further three-year period commencing with assessment year 2004-2005, following a National Committee recommendation and identifying the project at an estimated cost of forty-five lakhs ninety-one thousand.

Exemption under section 35AC extended for vocational training school project, maintaining its eligibility and compliance requirements.
Central Government specifies the construction, equipping and operation of a vocational training and rehabilitation school for hearing handicapped children at Adipur by Mata Lachmi Rotary Charitable Society as an eligible project for tax exemption under the relevant Income tax provision; the National Committee recommended further specification after finding proper execution, and the Government extends the project's eligibility for a further three year period, confirming estimated cost inclusive of a corpus fund and preserving entitlement to the exemption under the notification framework.

Tax exemption under section 35AC extended for Eye Care Centre project, qualifying contributions remain eligible.
Central Government, invoking powers under the Explanation to Section 35AC of the Income-tax Act and following a National Committee recommendation under rule 11M, specifies the construction of an Eye Care Centre by Smt. Tarabai Desai Charitable Opthalmic Trust in Jodhpur as an eligible project for a further three-year period beginning with the assessment year 2003-2004, at the estimated project cost stated in the notification.

Exemption under section 35AC extended for specified educational and developmental programme for a further three-year period.
Specification under section 35AC designates Katha's educational and developmental programme at Katha Khazana as an eligible project for income-tax exemption and extends that eligibility for a further three-year period commencing with the assessment year 2003-2004 following the National Committee's recommendation; the Central Government specifies the scheme at an estimated cost including a corpus fund.

Exemption under section 35AC extended for Ramakrishna Mission project; eligibility continued and approved cost increased.
The Central Government specifies the Ramakrishna Mission Sevashrama scheme for running six education centres, a mobile medical unit and construction of low cost houses under the Palli Unnayan Prakalpa Project as an eligible project under section 35AC for a further three year period beginning with assessment year 2003 2004, and amends the original notification to substitute the earlier approved project cost with an enhanced approved cost following the National Committee's recommendation.

Exemption under section 35AC extended for Tribal Welfare Project, allowing continued eligibility for tax relief.
The Central Government specifies that the Tribal Welfare Project at Gangpur, District Navsari, Gujarat, carried out by Bharat Sevashram Sangha - including construction of dispensary, schools, hostel, small-scale industries, vocational/technical training institute, cultural hall, Ashram complex, residential quarters and water tank - is an eligible project for tax exemption for a further three years commencing with assessment year 2004-2005, following a National Committee recommendation that the project is being properly executed and noting the project's estimated cost.

Exemption under section 35AC: eligibility extended for Srinivasan Services Trust rural development projects with added village coverage.
The Central Government specifies the Srinivasan Services Trust rural development scheme as an eligible project under Section 35AC and, on the National Committee's recommendation, amends the earlier notification to include eight additional villages-Kothakondapalli, Mookandapalli, Mathigiri, Belagondapalli, Bethlapalli, Padi, Vanagaram and Mappedu-in the approved project, addressing continuation of the project beyond six years and updating the territorial scope for exemption purposes.

Exemption under section 35AC extended for charitable hospital project; approved cost raised and separate patient records required.
Exemption under section 35AC is extended for the Construction of Phase I of Bhagwan Mahaveer Cancer Hospital and Research Centre for a further three-year period beginning with assessment year 2003-2004, with an amended approved project cost and a requirement to maintain separate records for poor and paid patients, based on the National Committee's recommendation and satisfaction with project execution.

Section 35AC eligible project extended; name change approved and corpus fund permitted for rural education and health.
The Central Government, under section 35AC, specifies the Ankleshwar scheme for development and extension of educational, medical and sports facilities in fifty villages as an eligible project for a further three-year period, adopts the National Committee's recommendation that execution is proper, allows a corpus fund out of the approved project cost, and substitutes the implementing body's name to Ankleshwar Industrial and Rural Development Society.

Senior citizen declaration enables eligible residents to submit a specified form to prevent tax deduction when entitled to relief.
An added sub-rule to rule 29C requires resident individuals aged sixty-five or older who are entitled to a deduction from income-tax to furnish a declaration in the prescribed form and have it verified as indicated; the amendment also updates cross-references in rule 29C and inserts the specified form into the appendix following the existing declaration form.

Tax exemption notification: entity recognised under income tax provision subject to application, investment, business and dissolution conditions.
Notification recognises Shree Kavale Math Samsthan for tax exemption under the income tax provision for specified assessment years, conditional on: application of income wholly to its objects or accumulation for that purpose; investment and deposit restrictions limited to statutory forms (except specified voluntary contributions); exclusion of business income unless incidental with separate books; regular filing of income tax returns; and transfer of surplus and assets to a similar charitable organisation upon dissolution.

Income-tax exemption notification grants tax-exempt status to temple subject to conditions on income use, investments, business and dissolution.
Central Government notifies Shri Dwarkadhishji Mandir for income-tax exemption under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income wholly and exclusively to its objects; invest funds only in forms/modes permitted by law (excluding certain voluntary contributions held as jewellery, furniture, etc.); business income excluded unless incidental with separate accounts; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition under clause 23C(iv) requires institutes to apply income exclusively and meet specified compliance conditions.
Notification recognises the National Institute of Bank Management under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying income wholly to its objects, restricting investments to statutory modes, excluding non-incidental business profits unless separately accounted, filing returns regularly, and on dissolution transferring surplus and assets to a similarly purposed charitable organisation.