Relaxation of export prohibition allows authorized entities to export specified Red Sanders wood under DGFT authorization and court conditions.
Relaxation of the prohibition on export of Red Sanders wood permits limited export from confiscated/seized stock by allocating specified quantities to the state government and to an investigative agency; authorized entities or the allocating bodies may export, and Regional Authority export authorizations will be issued upon production of a quantity allocation letter. Exports must follow allocation modalities and timelines and remain subject to any court orders.

Special Economic Zone modification under SEZ Act: area added and area de notified, adjusting the notified SEZ footprint.
The Central Government issued a notification under the Special Economic Zones Act and Rules modifying the notified boundaries of a sector specific Special Economic Zone in Sanganer tehsil, Jaipur: it adds specified survey parcels aggregating an additional area, de notifies specified parcels aggregating a reduced area (with original, de notified and revised extents recorded), and thereby establishes a revised total notified area for the SEZ, with schedules listing each affected survey number and corresponding hectare measurements.

Import permission for new motorcycles expanded to include Benapole/Petrapole and Agartala land customs stations for Indo Bangladesh trade.
The Foreign Trade Policy amendment adds permission for import of new motorcycles through LCS Benapole/Petrapole and LCS Agartala by inserting a sentence in Policy Condition 2(II)(d) of Chapter 87, ITC(HS) 2012 Schedule 1 (Import Policy), while retaining the existing list of authorized seaports, airports and ICDs for new vehicle imports.

Research exemption under section 35(1)(ii) approved subject to audit, reporting and compliance requirements.
Haffkine Institute is approved as an approved scientific research institution under clause (ii) of sub-section (1) of section 35, subject to utilising sums received for scientific research, conducting research through faculty or enrolled students, maintaining separate books of account and a separate statement of donations applied to research, obtaining an audit of those books by a qualified accountant, and furnishing the audit report and certified donation statement to the tax authority by the return filing due date; approval may be withdrawn for failures specified.

Research institution tax exemption requires use for scientific research, audited accounts and donation statements, non-compliance risks withdrawal.
Approval of Indian Plywood Industries Research & Training Institute as an approved institution under clause (ii) of section 35(1) is effective from 1 April 2012; sums must be used for scientific research conducted by faculty or enrolled students. The institute must keep separate books for research receipts, obtain an audit by a qualified accountant and file the audit report with the tax authorities by the return due date, and maintain a certified statement of donations and amounts applied to research. Approval may be withdrawn for failures in recordkeeping, audit reporting, donation statement submission, cessation or insincerity of research activity, or noncompliance with the applicable statutory provisions.

Anti-dumping duty: provisional assessments for specified tile imports converted into final assessments requiring duty payment.
Consignments of vitrified and porcelain tiles from M/s Foshan Qiangbiao Ceramics Co. Ltd (producer) exported through M/s Sheenway Corporation Ltd. (exporter), previously provisionally assessed under the new-shipper provisional notification, shall be finally assessed and collected at the residual anti-dumping duty rate recommended by the designated authority, pursuant to powers under the Customs Tariff Act and the anti-dumping rules.

Service tax amendment: canteen food or beverage services in air-conditioned or centrally heated factories specified for notification inclusion.
Inserts entry 19A into Notification No.25/2012-Service Tax: "Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948, having the facility of air-conditioning or central air-heating at any time during the year." The amendment is effected under section 93(1) of the Finance Act, 1994 by Notification No.14/2013-Service Tax dated 22nd October 2013.

Anti-dumping duty on methylene chloride instituted to counter dumped imports, with provisional duties set per origin and exporter.
Provisional anti-dumping duty is imposed on Dichloromethane (Methylene Chloride) imports from the European Union, United States of America and Korea RP, pursuant to preliminary findings that exports were below normal value causing material injury to domestic industry, with duty rates prescribed by origin, exporter and producer in the notification's table; duties are payable in Indian currency using the exchange rate specified under section 14 of the Customs Act, with the relevant date being presentation of the bill of entry, and shall be levied for a period not exceeding six months unless earlier revoked, amended or superseded.

Project eligibility under section 35AC: notification increases approved project cost and corpus fund for Omayal Achi health centre.
Notification under section 35AC designates the "Running of Omayal Achi Community Health Centre at Arakambakkam" as an eligible project for tax incentives, records prior extensions and cost enhancements, and, following a recommendation by the National Committee for Promotion of Social and Economic Welfare, amends the original notification to substitute the earlier cost entry in the schedule with a revised statement increasing the project's sanctioned total cost and the corpus fund for which tax benefit is allowed.

Tax exemption eligibility extended for a designated hospital expansion project after national committee recommendation.
The Central Government specifies the "Expansion of the existing Dr. Bidhan Chandra Roy Hospital," carried out by Indian Centre for Advancement of Research and Education, as an eligible project under Section 35AC for a further three-year period commencing with financial year 2013-14, without change to the approved cost including corpus fund, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.

Deduction under section 35AC allows increased deductible project expenditure after committee recommendation approval by central government
Amendment under section 35AC increases the maximum allowable project cost for the notified eligible project after the National Committee recommended enhancing the sanctioned cost; the Central Government substitutes the earlier amount in the original notification's Table with the higher amount while retaining the corpus fund component.

Section 35AC eligibility extended for a vocational training programme; extension approved but certificate for the elapsed year withheld.
Extension under section 35AC specifies the Vocational Training Programme by Akhil Maharashtra Education Society as an eligible project for a further three years (commencing 2012-13 through 2014-15) at the same approved cost of Rs. 300 lakh, following a National Committee recommendation confirming proper execution, with the direction that no certificate under section 35AC be issued for the already elapsed financial year 2012-13.

Project eligibility under section 35AC: specified welfare project extended as eligible scheme for further period.
The Central Government specifies the "Running projects for the welfare of visually impaired" carried out by the National Association for the Blind as an eligible project under section 35AC, extending its notified status for a further three-year period commencing 2013-14 without any change to the approved cost, following the National Committee's recommendation under the Income-tax Rules that the project is being executed properly.

Tax benefit notification under section 35AC extends eligibility of World Memorial Fund T.B. Project for three additional financial years.
The Central Government, under section 35AC and on the National Committee's recommendation, specifies the World Memorial Fund T.B. Project carried out by The Memorial Fund for Disaster Relief India as an eligible project or scheme for a further three-year period commencing with financial year 2013-14, without change to the previously enhanced approved cost, thereby continuing its qualification for tax incentives applicable to specified social welfare projects.

Project title change under Section 35AC: amendment of notified rural development project to reflect revised block-level locations.
The Central Government amended a prior notification under section 35AC to substitute the project title for a rural development project executed by Srinivasan Services Trust, replacing the earlier village-specific description with a description referencing specific Blocks of Pune district, following the trust's request and the National Committee's recommendation confirming proper execution.

Section 35AC project eligibility extended for Ensuring Children Learn project, cost unchanged but past year certificate disallowed.
The Central Government specifies the scheme "Ensuring Children Learn" by Naandi Foundation as an eligible project under Section 35AC for a further three year period, on the recommendation of the National Committee, with the approved cost of Rs.3.45 crore unchanged; no certificate under section 35AC shall be issued for the first of those financial years because it has already elapsed.

Section 35AC benefit extension granted for hospital project; certificate barred for already elapsed financial year.
The Central Government specifies that the Haji Abdul Majid Memorial Public Trust's hospital and research centre project remains eligible for tax incentives under Section 35AC at the unchanged approved cost and, acting on the National Committee's recommendation, extends the project's eligibility for a further three-year period beginning with the financial year 2012-13, but directs that no certificate under Section 35AC shall be issued for the already elapsed financial year 2012-13.

Tax exemption eligibility extended for notified social welfare project, but certificates won't be issued for elapsed fiscal years.
The Central Government extends eligibility of the "Shree Pragna Chakshu Mahila Seva Kunj" project under the tax deduction provision for a further three-year period commencing with the financial year beginning 2012-13, without change to the approved project cost including the corpus fund, and directs that no certificate under the tax deduction provision shall be issued for financial years that have already elapsed.

Extension of notified eligible project: Gift of Vision retains section 35AC eligibility for further financial years.
The Central Government notifies that the charitable project "Gift of Vision, Bangalore" by Sri Kanchi Kamakoti Medical Trust remains an eligible project under section 35AC, extended for a further three-year period without change to the approved project cost, based on the National Committee's recommendation and the statutory powers under the Income-tax Act and Income-tax Rules.

Project specification under tax law extended for Gift of Vision, permitting continued eligibility for donor expenditure claims.
The Central Government specifies the scheme "Gift of Vision" by Sri Kanchi Kamakoti Medical Trust, Sankara Eye Centre, Coimbatore, as an eligible project under the tax statute, without change to the approved cost including corpus fund, and extends its specification for a further three-year period beginning 2013-14 following the National Committee's recommendation that the project is being properly executed.