Extension of eligible project status permits continued deduction under section 35AC for the educational vocational scheme.
Notification re notifies the scheme establishing and running an educational institution in rural areas for women and girls and a vocational training institute in a rural area as an eligible project under Section 35AC for a further three financial years beginning 2011-12, following the National Committee's recommendation that the project is being executed properly, and preserves the previously approved project cost of six crore rupees.

Statutory notification extension under tax law: higher education for visually handicapped retains eligible status for a further three year period.
The Central Government, on the recommendation of the National Committee, notifies extension of eligibility for the scheme "Higher education for handicapped especially visually handicapped" by Voice of the World, Kolkata for a further three financial years commencing 2011 12, exercising statutory notification powers; the approved project cost remains unchanged at Rs. 64.28 lakh.

Eligibility under section 35AC: expansion project's notified eligibility extended further, preserving approved cost and corpus fund.
The Central Government specifies that the project "Expansion of Jindal Pre University College to Jindal Rural College" carried out by Pragun Jindal Educational Organisation is an eligible project under Section 35AC for a further three-year period commencing with financial year 2011-12, following the National Committee's recommendation. The notification confirms the previously amended approved cost and funding structure, including designated non-recurring and recurring expenses and a corpus fund, and extends eligibility without change to that approved cost allocation.

Section 35AC eligibility extended for Cancer Patients Aid Association projects, renewing eligible project status for a three year period.
Notification extends tax-incentive eligibility for Cancer Patients Aid Association projects-(a) renovation, equipment and furnishing of a Cancer Detection Unit at Mumbai and (b) cancer awareness, education and detection camps at specified Maharashtra locations-without change in the previously approved project cost, as an eligible project for a further three-year period beginning with financial year 2011-12 following recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.

Section 35AC eligibility extended for Vatsalya Trust projects, enabling continued expenditure qualification for specified social welfare schemes.
The Central Government notifies continuation under Section 35AC of the projects (orphanage, balika ashrama, old age home, child parents guidance centres) carried out by Vatsalya Trust as eligible for a further three financial years commencing 2011 12, with the approved project cost unchanged, following the National Committee's recommendation that the projects are properly executed.

Import of radioimmunoassay kits permitted as free import provided prior permission from the atomic regulator is obtained.
The notification amends ITC(HS) Exim Code 2844 40 00 to state that, although items under the heading remain restricted under the Atomic Energy Act, Radioimmunoassay kits for diagnosis in humans or animals are classified as Free for import, subject to prior regulatory permission from the atomic energy regulator, thereby removing the need for DGFT import authorization for these kits.

PAN application requirements updated-new form designations and documentary proof rules govern identity and address verification.
The notification amends rule 114 and Appendix II of the Income tax Rules, 1962 to recognise Forms 49A and 49AA, replace "accounting year" with "financial year", permit PAN application where income subject to deduction under Chapter XVIIB arises before the financial year end, and substitute the Table specifying, by applicant category, the required application form and accompanying identity and address documents (including attestation/Apostille requirements for foreign applicants). Appendix II substitutes the new PDF application and instructions for Form 49A.

Tariff value fixation under the Customs Act updates import valuation for specified edible oils, brass scrap, and poppy seeds.
Fixation of tariff values for specified imports under the Customs Act: the Board amends the principal non-tariff notification by substituting a revised Table setting commodity-specific tariff values for various edible oils, brass scrap (all grades), and poppy seeds, noting unchanged entries, and recording Gazette publication and notification references.

Mandatory electronic filing for trade mark documents with limited paper-backstop and condonation rules.
All trade mark filings, notices and related documents must be submitted by authenticated online electronic transmission, with applicants or legal entities who are not trade mark agents or advocates permitted to file online without electronic authentication provided they deliver duly signed paper copies at the appropriate office within fifteen days. Communications addressed to addresses in the electronic register or addresses for service are deemed properly addressed; notices may be sent by registered post, speed post, courier, special messenger or authenticated online transmission, and the dispatch date by these means is the operative date. The Registrar may condone delays in retransmission on petition, limited to the interval between expected and actual receipt.

Customs tariff amendment inserts a new tariff entry imposing a specified duty on designated subheadings under the exemption schedule.
Inserts a new serial entry after S.No. 15 in Notification No. 21/2002-Customs to cover specified tariff subheadings, designating the goods as "All Goods" for those subheadings and prescribing the applicable duty rate in the principal notification's tariff table, thereby formally altering the tariff treatment for those entries.

Additional duty credit scrip entitlement granted for exports to notified countries and designated focus products during specified periods.
New sub paragraphs to Paras 3.14.2 and 3.15.2 of the Foreign Trade Policy 2009-14 grant an additional duty credit scrip equal to 1% of FOB value (in free foreign exchange) for exports: products to notified countries in Table 3 of Appendix 37C for exports from 01.04.2011, and focus products in Table 8 of Appendix 37D for exports from 01.10.2011 until 31.03.2012, as targeted export incentives under the FTP.

SEZ area notification expands an IT/ITES zone under statutory rule, adding specified parcels and updating the notified extent.
The Central Government, exercising powers under the SEZ Act and applicable SEZ Rules, notifies inclusion of specified additional parcels by village and survey numbers into an existing sector-specific IT/ITES SEZ, setting the precise area added and updating the SEZ's total notified area as reflected in the Draft Town Planning Scheme schedule.

SAFTA beneficiary inclusion: Afghanistan added to specified customs exemption notifications under customs tariff framework.
Direct textual amendments add the Islamic Republic of Afghanistan as S.No. 5 in the Appendices of Notifications Nos. 67/2006-Cus, 68/2006-Cus and 85/2011-Cus to include Afghanistan as a beneficiary under the SAFTA framework, thereby expanding the listed countries covered by those customs exemption notifications.

Export liberalisation of cotton waste permits free export and removes prior contract registration requirement under export policy.
The ITC(HS) classification entry for cotton waste, including yarn waste and garnetted stock, is amended to make such exports free and to remove the requirement to register export contracts, effective from 1 October 2011.

Scientific research approval permits donations to IIT Rajasthan to qualify for tax deduction when compliance and audit conditions are met.
Approval of Indian Institute of Technology Rajasthan, Jodhpur as an approved institution for research expenditure recognition is subject to conditions: sums paid must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a defined accountant with the audit report furnished to the tax officer by the return due date; and a certified separate statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research activities.

Denotification of Special Economic Zone rescinds SEZ status at Mouza Banagram and Sarmasterchowk under rule eight powers.
The Central Government, exercising the first proviso to rule 8 of the Special Economic Zone Rules, 2006, rescinds the earlier notification that had declared 11.78 hectares at Mouza Banagram and Sarmasterchowk a sector specific Special Economic Zone for electronic hardware and software, following the developer's proposal and grant of a letter of approval for denotification, but preserves effects of actions done or omitted before such rescission.

XBRL filing requirement mandates electronic submission of company financial statements using the prescribed e-forms and taxonomy.
These Rules require specified companies to file Balance Sheet, Profit and Loss Account and related documents in XBRL using the approved XBRL taxonomy and prescribed electronic forms, with the Annexure providing the required taxonomy for reporting.

XBRL filing requirements mandate electronic submission of company financials with specified attachments and professional certification.
The amendment inserts Form 23AC XBRL and Form 23ACA XBRL requiring companies to file balance sheet and profit and loss account XBRL documents under section 220, mandating identification details, account/AGM dates, audit and consolidation status, applicability of Schedule VI, specified mandatory attachments (including XBRL instance documents, directors' and auditors' reports and subsidiary statements where applicable), use of the notified XBRL taxonomy, digital signature by an authorised officer, board authorisation, and certification by a practising professional that the XBRL filings fairly present the audited financial statements.

National Savings Certificates amendment removes time limit in rule 15A, changing certificate duration for issuance.
Amendment omits the words "for a maximum period of two years" from rule 15A of the National Savings Certificates (VIII Issue) Rules, 1989, removing the previously expressed two-year temporal qualification; the amendment is made under Section 12 of the Government Savings Certificates Act, 1959 and takes effect on publication in the Official Gazette.

Amendment to Kisan Vikas Patra removes prescribed maturity limit in rule 13A, changing certificate holding period.
Amendment omits the words "for a maximum period of two years" from rule 13A of the Kisan Vikas Patra Rules, 1988, effected under powers conferred by section 12 and coming into force on publication in the Official Gazette, thereby removing the prior prescribed time limitation in that rule.