Anti-dumping duty on Vitamin C imports from China and Japan imposed, calculated as the difference with landed value.
An anti-dumping duty is imposed on Vitamin C (sub-heading 2936.27) from China PR and Japan, calculated as the difference between prescribed country-specific benchmark amounts (in US dollars per kilogramme) and the landed value of the imported goods per kilogramme. The duty applies to all exporters, is payable in Indian currency, and remains effective up to and inclusive of 15 April 2003. "Landed value" means the assessable value under the Customs Act, excluding certain customs duties, and the exchange rate for conversion is the rate specified in the government exchange-rate notification on the bill-of-entry date.

Excise exemption areas designated in Mizoram; specified industrial sites added to the notified list for central excise relief.
The Central Government amends Notification No.32/99-Central Excise by inserting a new heading "IV. MIZORAM" to add specified parcels-Industrial Growth Centre Luangmual; Industrial Estate Zuangtui; Industrial Estate Kolasib; Integrated Infrastructure Development Centre Pukpui; and Industrial Estate Chawngta-as notified areas eligible for excise exemption, with each site identified by area and boundary descriptions.

Restriction on sale of tea by EOUs and EPZ units: ban on transfers into the domestic tariff area under trade policy.
The notification prohibits the sale of tea by Export Oriented Units and units in Export Processing Zones into the Domestic Tariff Area, invoking powers under the Foreign Trade Act and Export and Import Policy to override any contrary policy provisions and creating a mandatory compliance requirement for EOUs/EPZ units in the public interest.

Inter-warehousing movement of petroleum products expanded to include an additional locality under amended Central Excise rules.
The notification amends the principal Central Excise notification to expand the geographical scope of permitted inter-warehousing movements of petroleum products by inserting a new locality into the schedule of locations covered, thereby authorising transfers between warehouses at the newly specified place under the existing regulatory framework.

Customs exemption extension for defence and internal security imports extends previously scheduled expiry, altering the notification's operative date.
Amendment substitutes the operative expiry date in Notification No. 39/96-Customs for the exemption applicable to imports relating to defence and internal security forces, replacing "August, 2000" with "August, 2001" in the Explanation to the Table entry at S. No. 15 under powers conferred by the Customs Act.

Post Office Monthly Income Account rules: single and joint deposit limits set; interest rounded to nearest rupee.
The rules require a single deposit in multiples of one thousand rupees with maximum limits of three lakhs for a single account and six lakhs for a joint account, and they add that interest shall be rounded to the nearest rupee, with fifty paise or more treated as one rupee and amounts less than fifty paise ignored.

Anti dumping duty imposed on Taiwan origin acrylic fibre following findings of dumping and injury to domestic industry.
Anti dumping duty is imposed on acrylic fibre (including tow and tops) originating in or exported from Taiwan after findings of export below normal value, material injury to the domestic industry, and causation. The Central Government, under section 9A(1) of the Customs Tariff Act and Rules 18 and 20 of the 1995 Rules, prescribes exporter specific and residual duty rates, requires payment in Indian currency using the notified exchange rate on the bill of entry date, and makes the duty effective from 12 January 2000.

Tax exemption for charitable society conditioned on exclusive application of income, permitted investments, separate business accounts, and non distribution on dissolution.
Notification grants tax-exempt status to The Hind Kusht Nivaran Sangh subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms permitted under section 11(5) (except certain voluntary contributions retained as jewellery or furniture); treat business income as exempt only if incidental and separately accounted; regularly file income-tax returns; and, on dissolution, transfer surplus and assets to a society with similar objectives instead of distributing them to members.

Tax exemption recognition granted to Sonepat Hindu Educational and Charitable Society subject to regular income tax return filing.
The Central Government notified Sonepat Hindu Educational and Charitable Society, Sonepat, Haryana, under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, by Notification No. 2012 dated 17 7 2000, recognising the society for the assessment year 1999 2000, subject to the condition that the assessee will regularly file its return of income before the Income tax authority in accordance with the Income tax Act, 1961.

Customs exemption for philatelic exhibition imports when certified for display or sale, waiving customs and additional duty.
The Central Government exempts specified philatelic goods imported for display or sale at the INDEPEX-ASIANA-2000 exhibition from customs duty and additional duty under the Customs Tariff Act, 1975, subject to certification by an officer of at least Deputy Secretary rank in the Department of Posts that the goods are required for display or sale; the annexed Schedule lists the covered philatelic items and accessories.

Import exemption for unused postage stamps allowed for foreign philatelic exhibitors, subject to presentation of Department of Post permission.
Allows free import of unused postage stamps for foreign participants who booked special booths at the International Philatelic Exhibition, conditional on presentation of Department of Post permission at the time of import and authorized under section 5 of the Foreign Trade (Development and Regulation) Act read with the Export and Import Policy provisions.

Tax exemption approval under section 10(23G) subject to compliance and audit requirements for listed power projects.
Central Government approval permits specified undertakings to claim the tax exemption under section 10(23G) for assessment years 1999-2000 to 2001-2002, conditional on compliance with statutory provisions and applicable rules; approval may be withdrawn if an undertaking ceases to provide the infrastructure facility, fails to maintain and audit books of account, or fails to furnish the required audit report.

Tax approval for housing finance deduction granted, subject to annual audited filings and maintenance of a special reserve.
Central Government approval was granted to Grahsaukhya Housing Development Finance Limited for purposes of section 36(1)(viii) of the Income tax Act for assessment years 1996-97 to 1999-2000, subject to conditions: main object of providing long term residential housing finance; annual submission of audited profit and loss account and balance sheet with a statement of deduction before the due date for filing returns; creation and maintenance of the required special reserve; and fulfillment of all other statutory conditions under section 36(1)(viii).

Infrastructure facility designation: multilevel computerised car parking receives tax-exempt status under specified income-tax provisions notification.
Multilevel computerised car parking is designated as an infrastructure facility for income-tax purposes by formal notification of the Central Board of Direct Taxes, invoking explanatory provisions that bring such parking facilities within the tax-favourable classifications for exemption and deduction eligibility under the income-tax framework.

Fee calculation for increased share capital: difference between fees on increased and existing authorisation applies on filing.
Amendment to Schedule X paragraph 1.3 prescribes that for filing a notice of any increase in the nominal share capital the payable fee is the difference between the fee on the increased share capital and the fee on the existing authorised capital, both calculated at the rates prevailing on the date of filing; the amendment comes into force on publication in the Official Gazette.

Research exemption approval requires approved associations to maintain separate research accounts and annual audited reporting.
Approval confers association status for research-related tax exemption on Tata Institute of Fundamental Research for the stated period, subject to maintaining separate research accounts, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed annual deadline, and annually submitting audited accounts and an audited income and expenditure account for research activities to designated tax and departmental authorities while filing the return of income to the Assessing Officer.

Anti-dumping duty on pure terephthalic acid imposed, exporter-specific tariffs set for Thailand and Indonesia under customs rules.
The Government, exercising powers under section 9A of the Customs Tariff Act and rule 23, amends Notification No. 13/98 Customs to substitute the tariff table and impose specified anti dumping duty rates per metric tonne on Pure Terephthalic Acid from Thailand and Indonesia, including exporter specific rates for Tuntex Petrochemical (Thailand) and uniform rates for other Thai exporters and for Indonesian exporters.

Anti-dumping duty on Pure Terephthalic Acid imposed on imports from Korea RP with exporter-specific rates and payment in Indian currency
Anti-dumping duties are imposed on Pure Terephthalic Acid imported from Korea RP after findings of dumping, material injury and causation; the Central Government prescribes exporter-specific duty rates payable in Indian currency, with the applicable rate of exchange determined as of the date of presentation of the bill of entry, and a specified expiry for the duty unless earlier revoked or extended.

Withholding tax limits on cross-border passive income set by treaty amendments, reducing source taxation under amended convention.
The notification modifies the India-France income tax Convention to impose ceilings on source taxation where the recipient is the beneficial owner. It substitutes paragraphs limiting tax at source on dividends, interest and royalties/fees/payments for use of equipment, including transitional distinctions for certain lenders and a later uniform ceiling, and applies paragraph 7 of the Protocol to give effect to lower or more restricted source taxation adopted in India's treaties with OECD third States.

Approval under section 35(1)(ii): associations granted research exemption subject to accounting, reporting and audited submission requirements.
Approval is granted to specified organisations as associations eligible for research-related tax exemption, subject to compliance: maintain separate books for research; file an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts and audited income and expenditure accounts for research activities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the territorial Commissioner/Director of Income-tax by 31 October, in addition to filing the return of income to the designated Assessing Officer.