Appointment of Value Added Tax Officers to assist the Commissioner under statutory authority, effectuating VAT administrative responsibility.
The Lt. Governor, exercising statutory authority under the Delhi Value Added Tax framework and applicable rules, appoints the named individuals as Value Added Tax Officers effective from assumption of charge to assist the Commissioner of Value Added Tax in administration and enforcement; the Finance (T & E) Department issues the notification in the name of the Lt. Governor and signed by the joint secretary.

Avoidance of double taxation treaty establishes taxing rights, PE rules, withholding limits and information exchange between India and Luxembourg.
The India-Luxembourg Agreement provides a bilateral framework to eliminate double taxation and prevent fiscal evasion for taxes on income and capital, prescribes resident definitions and tie breaker rules, and defines permanent establishment with rules for profit attribution. It allocates taxing rights across income categories (dividends, interest, royalties, business profits, capital gains, personal services), establishes methods for elimination of double taxation, mutual agreement and exchange of information procedures, assistance in tax collection, and anti abuse and exclusion provisions; India directed effect from 1 April 2010.

Special Economic Zone designation for IT/ITES declared and deemed an inland container depot under customs law.
Notification designates a sector specific Special Economic Zone for Information Technology and IT Enabled Services at Eramam, Kannur (survey no. 310; area 10.37.50 hectares), following grant of a letter of approval under the SEZ Act. It constitutes an Approval Committee with specified ex officio members and a developer invitee, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act; the notification was subsequently rescinded as recorded in the text.

Developer name correction: Synefra Engineering and Construction Limited substituted for Suzlon Infrastructure Limited in specified engineering SEZ.
Corrigendum partially modifies prior ministry notifications for the sector-specific Special Economic Zone for the engineering sector at Alwa and Pipalia, Waghodia, Vadodara, substituting the developer's name to M/s. Synefra Engineering and Construction Limited in place of M/s. Suzlon Infrastructure Limited.

Common adjudicating authority appointment assigns adjudication of a show cause notice to Commissioner of Customs, Chennai.
Appoints the Commissioner of Customs (Sea Port Import), Chennai as the Common Adjudicating Authority to exercise the powers and discharge the duties of the Joint Commissioner of Customs, Tuticorin for adjudicating the show cause notice issued to M/s TT Enterprises by the Directorate of Revenue Intelligence, Chennai, thereby transferring responsibility for hearing and deciding that specific matter under the Customs Act.

Common adjudicating authority appointed to hear show cause notices arising from a specified customs investigation.
Central Board designates the Commissioner of Customs, Custom House, Navrangpura, Ahmedabad as a Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs (Import) at Jawaharlal Nehru Custom House for adjudicating show cause notices issued in relation to a specified customs investigation concerning M/s PFZ Corporation and others.

Common adjudicating authority appointed to exercise customs adjudication powers over specified show cause notices relating to an importer.
The Central Board of Excise and Customs, invoking sections 4(1) and 5(1) of the Customs Act, 1962, appoints the Joint Commissioner of Customs (Import) at Jawaharlal Nehru Custom House as a common adjudicating authority to exercise the powers and discharge the duties of two specified Joint Commissioners of Customs for adjudicating show cause notices issued against M/s. Sarjan and others (F.No. DRI/AZU/INV-08/2009, dated 4th August, 2009).

Common adjudicating authority appointed to hear DRI-originated show cause notices against Siddharath Oils and others.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Adjudication), New Delhi as a Common Adjudicating Authority empowered to exercise the powers and discharge duties of two named Commissioners of Customs for the purpose of adjudicating Show Cause Notices issued by the Directorate of Revenue Intelligence concerning M/s. Siddharath Oils and others.

Common adjudicating authority appointed to centralise adjudication of customs show cause notices under the Customs Act.
Appoints the Commissioner of Customs (Adjudication), New Delhi as a common adjudicating authority under sections 4(1) and 5(1) of the Customs Act, 1962 to exercise the powers and discharge the duties of the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, and the Commissioner of Customs, The Mall, Amritsar, for adjudication of show cause notices issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, relating to M/s. R.K. Soap and Oil Traders and others.

Common Adjudicating Authority appointed to centralize customs adjudication for DRI show cause proceedings involving Kalpataru and others at multiple ports.
Appoints Commissioner of Customs (Adjudication), Mumbai as the Common Adjudicating Authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962 to exercise the powers and discharge the duties of specified Commissioners of Customs at multiple ports and customs houses for adjudicating matters relating to the show cause notice issued by the Directorate of Revenue Intelligence, Mumbai Zonal Unit concerning M/s. Kalpataru Colours and Chemicals Limited and others.

Anti-dumping duty on medium density fibre board imposed; duties set as specified margins over landed value.
Definitive anti-dumping duty is imposed on Plain Medium Density Fibre Board (6 mm and above) from China, Malaysia, Thailand and Sri Lanka following findings of dumping and material injury; duties are set as the difference between listed amounts and the landed value per cubic meter, vary by producer/exporter and trade route, are effective from the provisional duty date, payable in Indian currency, and subject to an exchange rate rule and a price undertaking for a named Sri Lankan producer.

Adjudication assignment: a DRI-issued show cause notice transferred to the Commissioner of Customs for adjudication.
The Central Board of Excise & Customs assigns a pending show cause notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, to the Commissioner of Customs (Adjudication) at New Customs House, New Delhi for adjudication, specifying the file reference and directing copies to the Commissioner, the Additional Director General DRI Delhi Zonal Unit, and the Board web administrator for information and necessary action.

Special Economic Zone boundary modification: de notification and inclusion adjust SEZ area for IT/ITES at Kadubeesanahalli.
Central Government, under the Special Economic Zones Act and rules, de notifies 2.448578900 hectares and notifies an additional 1.912955466 hectares at the Kadubeesanahalli IT/ITES SEZ proposed by M/s. Cessna Garden Developers Private Limited, resulting in a consolidated SEZ area of 18.798441316 hectares; the notification lists the affected survey numbers and revised parcel areas in the annexed table.

Appointment of Additional Commissioner to assist VAT administration under Delhi Value Added Tax Act effective on assumption of charge.
The Lt. Governor, under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 and rule 47 of the Delhi VAT Rules, 2005, appoints Shri Sudhir Kumar as Additional Commissioner, Trade & Taxes, with effect from the date of assumption of charge, to assist the Commissioner of Value Added Tax in administration of the Act.

Tax exemption under section 35AC: government approves institutions' projects as eligible for specified deductions across financial years.
Notification approves specified institutions and their projects as eligible for deduction under section 35AC, providing for each listed project the estimated cost, the maximum amount allowed as deduction and the financial years for which the approval and deduction entitlement apply; it covers health, education, vocational, watershed and social welfare projects, includes corpus-fund and recurring/non-recurring cost specifications, and notes later substitutions to certain cost figures.

Approval under section 35(1)(ii) grants research-recognition subject to separate accounts, auditor report and certified donation statement.
Approval is granted to Auroville Foundation as an other institution partly engaged in scientific research, subject to sums being used for scientific research, research being conducted by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditure, audit by a qualified accountant with the audit report furnished by the income-tax return due date, and a certified statement of donations and amounts applied to research accompanying the audit report.

Continuation of anti-dumping duty on PVC paste resin imports extended, preserving the existing duty regime.
The Central Government amended the principal customs notification to add that the anti-dumping duty on imports of Poly Vinyl Chloride Paste Resin shall remain in force up to and inclusive of 6th July, 2010, unless revoked earlier, thereby extending the temporal operation of the existing duty imposed on the specified resin.

Approval for scientific research association requires strict recordkeeping, audit and certified donation-use reporting; approval withdrawable for noncompliance.
Talwar Research Foundation is approved as a scientific research association for tax recognition from assessment year 2004-05, subject to conditions: sole objective of scientific research; conduct research itself; maintain books of account and obtain an audit by a qualified accountant with the audit report filed by the return due date; and maintain an auditor-certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for failures to maintain records, file required audit or donation statements, cease genuine research, or otherwise not comply with the recognition conditions.

Citizenship by descent clarified: parental or grandparental Indian citizenship qualifies under FEMA rules for immovable property acquisition.
The 2009 Second Amendment revises regulation 2(c)(ii) of the 2000 Regulations to state that an eligible person for acquisition of immovable property includes one who, or either of whose father or mother or whose grandfather or grandmother, was a citizen of India by virtue of the Constitution or the Citizenship Act, 1955; the amendment takes effect on publication in the Official Gazette.

Appointment of Joint Commissioners under statutory power to assist VAT administration; three officials formally designated effective on assumption of charge.
The notification exercises statutory appointment power under the Act and applicable rules to designate officers as Joint Commissioner and Deputy Commissioner of Value Added Tax to assist the Commissioner in administration; it lists three named officers and states their appointments take effect from their respective dates of assumption of charge, and is issued as an official administrative notification.