Customs exemption for training imports requires Sports Authority certification for National Rifle Association air rifle or pistol consignments.
The amendment permits importation of air rifles and pistols by the National Rifle Association of India for imparting training, subject to production at clearance of a certificate from an officer not below the rank of Director in the Sports Authority of India recommending exemption and specifying the importer's name and address, the description, quantity and value of the goods, and that the goods are required for training.

Income exemption for National Human Rights Commission contributions conditioned on exclusive application, permitted investments, and reporting compliance.
Any income received by any person on behalf of the National Human Rights Commission, New Delhi shall not be included in the total income of such person for the specified assessment years, provided the Institution applies or accumulates income exclusively for its objects with restricted accumulation periods for excess amounts, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus and assets on dissolution to an organization with similar objectives.

Tax exemption for institution receipts conditioned on exclusive application, permitted investments, separate business accounts, and filing compliance.
Notification under Section 10(23C)(iv) excludes from recipients' taxable total income any amounts received on behalf of the Institute of Rail Transport, New Delhi, subject to conditions: application or limited accumulation of income for institutional objects with a capped accumulation period; permitted modes of investment as per section 11(5); exclusion of business receipts unless incidental and separately accounted; regular filing of returns by recipients; and transfer of surplus and assets to a like-minded organization upon dissolution. The exemption applies only to receipts received on behalf of the Institution.

Income exemption for donations to Mysore Resettlement and Development Agency applies subject to specified compliance and accumulation limits.
Income received by any person on behalf of The Mysore Resettlement and Development Agency, Bangalore is exempt under Section 10(23C)(iv) for assessment years 2006-07 to 2008-09, provided the Institution applies or appropriately accumulates income for its objectives (with accumulation above fifteen percent limited to five years), confines investments to modes permitted by section 11(5), treats business income as incidental only if separately accounted, files returns regularly, and transfers surplus assets on dissolution to a like-minded organization.

Renewal of recognition conditioned on operationalisation of Settlement Guarantee Fund/Trade Guarantee Fund before trading commences.
Renewal of recognition to the Cochin Stock Exchange Limited is granted for one year in respect of contracts in securities, on the basis that renewal is in the interest of trade and the public. The Exchange shall commence trading only after operationalisation of the Settlement Guarantee Fund/Trade Guarantee Fund duly approved by the regulator, and recognition remains subject to stated or subsequently prescribed conditions.

Special courts designated for trial of money laundering offences under central law; territorial allocation enables jurisdictional trials.
The Central Government, under the statutory power in section 43(1) of the Prevention of Money Laundering Act, designates specified Courts of Sessions as Special Courts, listed in an Annexure, to exercise jurisdiction and try offences under section 4 of the Act for the territorial areas assigned against each notified court; the notification was later superseded by S.O. 372(E).

Tax exemption for income received on behalf of EAN India applies subject to conditions on application, accumulation, investment and compliance.
Notification exempts income received by any person on behalf of EAN India, New Delhi from inclusion in the recipient's total income for assessment years 2005-06 to 2007-08, subject to conditions: exclusive application or limited accumulation of income for institutional objects with a five-year cap on excess accumulation; permissible modes of investment or deposit; exclusion of business receipts unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded organization. The exemption applies only to recipients and not to the Institution's own tax position.

Special Economic Zone notified for information technology, establishing designated zone status under the SEZ regulatory framework.
Central Government notification designates 13.75 hectares at Focal Point Industrial Area, Phase VIII-Extension, District Mohali as a Special Economic Zone for information technology to be developed by M/s. Quarkcity India Private Limited, identifying plot number A-40A, and records that the designation follows a prior letter of approval and satisfaction of statutory requirements; a later notification de-notified areas of the zone.

Special Economic Zone designation enables establishment of an IT/ITES SEZ at Khandwa Road, Indore under the SEZ Act.
Notification designates a Special Economic Zone for information technology and information technology enabled services at Khandwa Road, Bhanwarkuan, Indore under the Special Economic Zones Act, 2005 and Rules, 2006, based on a letter of approval to M/s. M.P. Audyogik Kendra Vikas Nigam (Indore) Limited dated 22 June 2006 and possession taken prior to 2006. The notification lists ten survey numbers comprising the SEZ with a total area of 7.99 hectares and notes subsequent de-notification of areas by a notification dated 12 November 2018.

Special Economic Zone designation enables Cochin Port Trust to establish a port SEZ at Vallarpadom after statutory approval.
The Central Government, exercising powers under the Special Economic Zones Act and Rules and after grant of a letter of approval to M/s. Cochin Port Trust, notifies 115.25 hectares at Vallarpadom, Mulavukadu/Fort Kochi Village (survey number 235/2 (Part)), Ernakulam District, Kerala, as a Special Economic Zone to enable establishment of an SEZ in the port; the notification is signed by the Joint Secretary to the Government of India.

Special Economic Zone designation: Puthuvypeen area notified for establishment of a Cochin Port Trust SEZ under SEZ Act.
The Central Government, invoking powers under the Special Economic Zones Act and relevant Rules and having granted a Letter of Approval and satisfied statutory prerequisites, notifies specified survey-numbered parcels at Puthuvypeen, Ernakulam (three entries in Kochi taluk) totalling 285.8413 hectares as a Special Economic Zone for establishment by Cochin Port Trust.

Centralized registration allows taxpayers with centralized billing or accounting to register at billing premises for service tax compliance.
Amendment permits taxpayers with a centralised billing or centralised accounting system to opt for registration at the premises where those centralised functions are located; such registration is to be granted by the Commissioner of Central Excise having jurisdiction over those premises, without affecting registrations granted prior to the amendment. The amendment also allows audits to be conducted by an audit party deputed by the national audit office.

Appointment of Special Adjudicator authorises a Commissioner to adjudicate a show cause notice under the Customs Act.
Appoints the Commissioner of Customs, Tuticorin, to act as Commissioner of Customs for Nhava Sheva Port and authorises him under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise adjudicatory powers in relation to the show-cause notice issued to M/s Gudiyas Fashions Private Limited by a revenue intelligence authority.

Certificate validity and renewal: custodian registration, updated fee regime, asset-based annual fee and safekeeping conditions.
Amendments set a uniform multi-year validity for custodian certificates and require renewal applications to be filed before expiry and treated as fresh applications with applicable fees. The fee regime is revised to specify application, registration and an annual fee, the latter payable after each financial year and calculated as the higher of a fixed sum or an asset-linked charge based on assets under custody; payment must include a certified statement of assets. Custodians may subcontract physical safekeeping of gold for mutual fund gold ETF schemes, while retaining full responsibility and record-keeping obligations.

Tariff value fixation for specified edible oils and brass scrap updated by substituting the earlier customs notification.
Fixes tariff values by substituting a new Table into Notification No.36/2001-Cus (N.T.), invoking Section 14(2) of the Customs Act, 1962, to list prescribed tariff values per metric tonne for specified palm and soybean oil categories and for brass scrap, thereby making the substituted Table the operative valuation schedule for those imported goods.

Approval procedure for research institution recognition requires prescribed forms, audits, and time bound scrutiny before grant or withdrawal.
The notification prescribes procedures and time limits for approval under clause (ii) and clause (iii) of sub section (1) of section 35, requiring applications in duplicate on Form No. 3CF I or 3CF II, transmission to Member (IT), deficiency notices with specified cure periods, Commissioner/Director inquiries and recommendations, and Central Government powers to grant, reject or withdraw approval subject to opportunity to be heard and communication of orders.

Authorized operations: prescribed SEZ infrastructure and services list determines which activities qualify for statutory incentives.
Notification under the Special Economic Zones Act designates a prescribed list of authorized operations for use by the Board of Approval when approving activities in SEZs; only operations so authorized qualify for statutory exemptions, concessions and drawback. The lists - differentiated for IT/ITES, biotech and gems and jewellery SEZs, Sector-Specific SEZs, and Multi-Product SEZs - principally cover infrastructure and services such as roads, water and sewage systems and treatment plants, utilities distribution networks, effluent treatment, security and access control, telecom and data connectivity, power and backup, parking, office/retail/housing and welfare facilities, health and educational institutions, recreational and landscaping works, rainwater harvesting and irrigation, food services, and, for larger zones, transport and logistics hubs.

Jurisdiction of income-tax authorities reassigned to specified commissioners for appeal jurisdiction, applying to all pending appeals.
The Central Board of Direct Taxes, exercising delegated powers under the Income-tax Act, reallocates appellate authority by directing specified Commissioners of Income-tax (Appeals) to exercise powers and perform functions for appeals arising from listed assessing authorities; the schedule assigns territorial competence for all classes of cases and the change applies to appeals pending as on the date of issue, taking effect immediately.

Electronic filing framework under MCA-21 enables secure e-registry, mandatory digital signatures and DIN-based filings.
The Scheme implements the MCA-21 Project under section 610B to enable electronic filing, storage, retrieval, viewing, processing and transmission of company records through a secure Electronic Registry and Disaster Recovery Centre. It prescribes covered transactions (e.g., incorporation, annual returns, charges, inspections, approvals), mandates e-Forms, provisional and regular Director Identification Numbers, mandatory Digital Signatures for filings, electronic addresses for communications, fee payment mechanisms with refund procedures, and facilitation and helpdesk arrangements to support rollover, data migration and corrective verification.

Tax exemption under section 35AC extends eligibility for Gujarat Cancer Society's cancer treatment project further.
Central government specifies the Gujarat Cancer Society's project for free cancer treatment at New Civil Hospital Campus, Ahmedabad, as an eligible project for tax exemption under the Explanation to section 35AC of the Income-tax Act, 1961, extending eligibility for a further period of three years commencing with the financial year 2006-07 while retaining the approved project cost of Rs. 611.00 lakhs.