Section 35AC approval permits deduction for specified corporate-funded social development project in Haryana over defined assessment years.
Approval under section 35AC applies to Maruti Udyog Limited's social development work at Mulahera, Dundahera and Sirhoul, District Gurgaon, Haryana, with the Central Government specifying the estimated project cost and the maximum amount allowable as a deduction; the notification remains in force for a three-year period covering the designated assessment years.

Exemption under section 35AC: specified charitable projects approved with capped deductible costs for defined assessment years.
Approval is granted for specified charitable institutions and their listed projects or schemes to qualify for exemption under section 35AC, with the notification listing each institution, describing the eligible activity, giving the estimated project cost and specifying the maximum amount of that cost which may be allowed as a deduction; the approvals are limited to the period and assessment years stated and certain cost figures have been subsequently substituted by later notifications.

Exemption for capital goods under EPCG Scheme extends to hotel industry services, removing additional customs duty for qualifying imports.
Amendment substitutes the proviso to provide that capital goods, components and spares imported under the EPCG Scheme for manufacture of specified garments and agricultural/horticultural/poultry products, or for rendering services by hotel industry, shall be exempt from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.

Bench constitution directs allocation of jurisdiction among Principal and Regional Benches, defining case categories and referral mechanism.
The order allocates jurisdiction among a Principal Bench (Chairman plus one Member) for specified reconstruction, winding-up and related statutory matters, establishes Regional Benches of not less than two Members for other designated sections, and provides that remaining company matters and interlocutory applications be dealt with by a Single Member at Regional Benches. Benches may sit anywhere in India and may refer matters to the Principal Bench for joint consultation and disposal.

Mandatory return filing in specified urban agglomerations requires residents within designated municipal and development authority limits to file.
Notification designates specific urban agglomerations for the purpose of the proviso to the return filing provision of the Income tax Act, making return filing mandatory for persons resident within the municipal and development authority limits so specified, by reference to municipal corporation limits, development authority areas, cantonment or notified area committees, and state planning or municipal notifications as the operative geographic basis for the residency based filing obligation.

Floor area thresholds under section 139 set residential and commercial limits affecting presumptive return requirements.
The Central Board of Direct Taxes, under the proviso to section 139(1) of the Income tax Act, specifies citywise floor area thresholds: a uniform residential threshold for properties used for residential purposes (excluding huts and kutcha dwellings) and city specific commercial thresholds set out in the accompanying table, to serve the operative requirements of clause (i) of the proviso.

Customs notification amendment recognises Kayfoam Export Processing Zone and permits exports through Sahar airport under exemption framework.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notifications 133/94-Cus. and 177/94-Cus. by inserting entries in Annexure-II to add "Kayfoam Export Processing Zone, Kandivili, Mumbai" and to record exports from that zone through Sahar airport, thereby recognising the Kayfoam facility and its airport export route within the existing customs exemption framework for EPZ/FTZ exports and processing.

General exemption amendment adds tariff heading 53.05 to the list of exempted goods under the notification.
The Government amended the Table of the referenced notification by substituting, for the entry at the specified serial number, the figures and words "53.04 or 53.08" with "53.04, 53.05 or 53.08", thereby extending the exemption scope to include items classifiable under 53.05.

Permission for job work removal and home consumption entitlements tied to net foreign exchange performance for electronic units.
Amendment permits removal of moulds, jigs, tools, fixtures, tackles, instruments, hangers, patterns and drawings from 100% EOU/EPZ/EHTP user industry premises to subcontractor premises for job work provided the goods are returned to the user industry on completion of the job work within a period fixed by the Assistant Commissioner. It also conditions use of goods for imparting training on achieving net foreign exchange earnings as prescribed in the Export Import Policy and restricts external installation of computer terminals.

Excise exemption for marine freight containers conditioned on export bond and time limited export obligation with possible extension.
Exemption from excise duty applied to marine freight containers produced in a 100% Export Oriented Unit, Export Processing Zone, or Free Trade Zone and sold in India for export, subject to a bond by the unit and buyer to export the containers within six months and to furnish documentary proof; failure to export would make duty payable, and the Assistant Commissioner of Customs could extend the period for sufficient cause for a further period not exceeding six months; the notification was later rescinded.

Export restriction on wild animal parts tightened; manufactured antler articles and shavings banned immediately under FTP rules.
Amendment revises the prohibited exports list to treat all forms of wild animals and their parts and products as restricted, exempting peacock tail feathers and related handicrafts subject to ITC HS classification conditions, and expressly prohibits the export of manufactured articles and shavings of shed antlers of chital and sambhar with immediate effect.

Capital goods definition expanded under EPCG scheme, clarifying export obligation and adding eligible hotel industry equipment list.
Amendment substitutes the definitions of Capital Goods and export obligation in the EPCG notification: capital goods are defined to include plants, machinery, equipment and accessories for production, specified sectoral uses, and hotel industry service equipment; export obligation distinguishes non-hotel exporters (exports or specified supplies) from hotel importers (receipt of payments in freely convertible foreign currency). The amendment narrows the application of the "net foreign exchange" phrase and appends a comprehensive Annexure listing eligible capital goods, components and spares for hotel and related service sectors.

Export Promotion Capital Goods scheme expands permitted import duty rates to include reduced or nil duty for qualifying units.
The Central Government, under the Customs Act, directs amendment of Notifications 133/94-Cus. and 53/97-Cus. by substituting proviso wording so that Export Promotion Capital Goods schemes permitting import of capital goods are described as permitting import at the rate of duty of ten percent ad valorem or at zero rate of duty, replacing the earlier specified duty-rate language in the referenced paragraphs and provisos.

Customs airport appointment expanded to include additional specified goods, enabling airport handling for those commodity categories under customs law.
Amendment inserts additional categories into the Pune entry of the Table to Notification No. 61/94-Cus. (N.T.) under clause (a) of section 7 of the Customs Act, permitting specified handling at the airport for vaccines; electronic goods including hardware and software; engineering goods such as forgings and tubes; automobile parts; yarn and garments; and plastic goods such as tapes, wires and ropes.

Inland container depots designated for import unloading and export loading by notification amendment expanding listed ICD locations.
Amendment to Notification No. 12/97 Cus. (N.T.) inserts Table entries designating Rewari (Haryana), Bhiwadi (Rajasthan) and Rudrapur (Uttar Pradesh) as inland container depots authorised for the unloading of imported goods and loading of export goods, effected under the Customs Act authority to notify ICD locations and their permitted handling operations.

Rescission of tariff exemptions restores ordinary duty treatment for specified imported goods under statutory power.
Rescission of exemptions from the special additional duty and related effective tariff rates for specified goods is effected by the Central Government under section 25(1) of the Customs Act, 1962, withdrawing earlier notifications and thereby removing the previously notified relief so that the ordinarily applicable duty treatment for those goods is restored.

Exemption from additional duty: imported petrol exempt from the portion of customs duty equivalent to excise additional duty.
The Central Government exempted motor spirit (petrol) under heading 27.10 from that part of the additional duty under the Customs Tariff Act equivalent to the additional excise duty on petrol, applying at import; the exemption was issued by Notification No. 57/98 and subsequently rescinded by Notification No. 17/2018.

Special additional duty on imports: specified exempt categories and a general ad valorem levy for other goods.
The Central Government notifies categories of imports within the First Schedule chargeable at Nil rate for special additional duty-subject to specified conditions and relevant customs notifications-and requires a Bill of Entry declaration for goods imported for sale; all other goods in the First Schedule attract a general special additional duty at an ad valorem rate of 4 percent.

Newsprint definition clarifies excise coverage by specifying eligible paper, authorised manufacturers, and registered newspaper purchase requirement.
Newsprint is defined for Chapter 48 purposes as paper intended for printing newspapers and manufactured by producers specified in the Newsprint Control Order Schedule, supplied against a purchase order placed on such a manufacturer by a newspaper registered under the Press and Registration of Books Act, 1867; a subsequent amendment updated the cross-reference to the 2004 Schedule.

Rescission of provisional excise duty notifications withdraws prior authority for provisional collection under central excise powers.
The Central Government, exercising powers under the Central Excise Act, rescinds specified tariff notifications that had authorised provisional collection of excise duty, thereby annulling the earlier notifications listed in the annexed Table and withdrawing their legal effect for provisional excise duty collection.