Industrial park approval under Section 80IA(4)(iii) conditions eligibility on infrastructure, unit thresholds and compliance.
Notification under Section 80IA(4)(iii) notifies M/s. Weikfield IT-Citi Infopark, Pune as an industrial park eligible for benefits under the Industrial Park Scheme, specifying location, area, permitted activity (data processing and related services), allocable area split between industrial and commercial use, minimum unit requirement, investment and built-up space details, and commencement timing. Conditions require minimum infrastructure expenditure thresholds, defined infrastructure components, a cap on area occupancy by any single unit, separate statutory approvals for foreign or non-resident investment, continuity of operation by the promoter, procedures for transfer, and grounds for invalidation or withdrawal of approval for non-compliance.

Designation of Transfer Pricing Officers clarifies territorial assignment and taxpayer classes for transfer pricing administration.
Amendment substitutes the Schedule to designate Transfer Pricing Officers (at Joint Commissioner, Deputy Commissioner or Assistant Commissioner level), specifying each post's headquarters and the territorial areas assigned, and defines the class of persons as taxpayers assessed or assessable by Assessing Officers whose offices lie within those territorial areas, thereby fixing administrative jurisdiction for transfer pricing matters.

Transfer Pricing Officer designation updated: city-wise listing of officer ranks and reporting structure under income tax.
Amendment substitutes the notification's table to redefine city-wise designation and allocation of Transfer Pricing Officers, specifying the supervising Commissioner/Director positions and the sequence of Joint, Deputy and Assistant Commissioners designated as Transfer Pricing Officers in Delhi, Mumbai, Bangalore, Kolkata and Chennai to organise transfer pricing administration.

Rescission of customs anti-dumping notification withdraws prior instrument while preserving actions completed before rescission under the Act.
The Central Government, exercising powers under the Customs Tariff Act and the anti-dumping rules, rescinds Notification No. 69/2001 relating to anti-dumping tariff procedures. The rescission operates prospectively and expressly preserves acts done or omitted to be done before such rescission, so that completed actions under the earlier notification are unaffected.

Anti-dumping duty continuation on caustic soda to prevent dumped imports and protect domestic industry under customs framework
Continuation of anti-dumping duty is imposed on imports of Sodium Hydroxide (caustic soda) under headings 2815 11 and 2815 12 after a sunset review found continued dumping from specified countries causing material injury; the notification prescribes country-, producer- and exporter-specific duty rates calculated as the difference between specified foreign-currency benchmark amounts per unit and the landed value of imports, requires payment in Indian currency, defines landed value per the Customs Act, and specifies the exchange-rate rule tied to the bill-of-entry date.

Approval for research donation deductions requires separate research accounts, audited filings, and auditor certification for donor eligibility.
Approval is granted to The Eye Research Foundation, Chennai as an Association for donor deduction purposes, conditional on maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year by the return filing deadline or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditures were for scientific research.

Industrial park approval under Section 80IA(4)(iii): tax benefits subject to investment, unit-count, infrastructure and compliance conditions.
Notification under Section 80IA(4)(iii) designates M/s. L&T Infocity-Ascendas Limited's development as an industrial park for tax-benefit purposes, conditional on specified location, activity types, allocable area split (90% industrial, 10% commercial), a minimum of twenty units, phased commencement dates, and stated investment figures. Eligibility requires adherence to the Industrial Park Scheme conditions, maintaining operation by the undertaking, meeting minimum infrastructure-investment thresholds, limiting any single unit to fifty percent of industrial area, securing separate regulatory approvals, and complying with transfer and disclosure requirements, with invalidation and responsibility for non-compliance.

Industrial Park designation enables tax benefits subject to infrastructure, minimum units, operational continuity and compliance conditions.
Notification under clause (iii) of sub-section (4) of section 80-IA designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Chanderia undertaking as an Industrial Park and sets conditions: 20.27 acres, 100% industrial allocable area, minimum 30 units, specified investment, and proposed commencement. Infrastructure expenditure must be at least 50% of project cost (60% if built-up space provided); infrastructure components are enumerated. No single unit may occupy more than 50% of allocable area. Separate statutory approvals required; tax benefits accrue only after minimum units locate; operator must continue operation; transfer and non-compliance procedures and invalidity grounds are specified.

Industrial park notification under Section 80-IA(4)(iii) conditions tax benefit eligibility on infrastructure, unit count and compliance.
Notification under Section 80-IA(4)(iii) notifies M/s. Vansum Industries, Pune, as an industrial park eligible for tax benefits subject to conditions: specified allocable areas for industrial and commercial use, a minimum number of units to be located before benefits can be claimed, prescribed minimum investment proportions for infrastructure and built-up industrial space, defined common infrastructure facilities, a restriction preventing any single unit from occupying more than half the allocable industrial area, separate statutory approvals for foreign or non-resident investment, and ongoing operational and compliance obligations with consequences for noncompliance.

Industrial park notification: approval conditioned on prescribed infrastructure, unit occupancy limits and eligibility for tax benefits.
Notification designates M/s. R.K. Investments' undertaking as an industrial park for the purposes of Section 80IA(4)(iii), specifying location, area, permitted activities, allocable industrial and commercial area percentages, minimum number of units, and investment allocations. Approval is subject to minimum infrastructure expenditure requirements and defined common facilities; no single unit may occupy more than half the allocable industrial area. Tax benefits arise only after the specified minimum units are located. Separate statutory approvals must be obtained, operational continuity must be maintained by the developer, delays may require fresh approval, and misinformation, undisclosed facts, unauthorized amendments or non-compliance can invalidate or lead to withdrawal of approval.

Industrial Park notification designates SJR iPark eligible for section 80-IA benefits subject to compliance and operational conditions.
Central Government notifies SJR iPark as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location and activities (software/data processing), allocable area split, minimum number of units, investment and infrastructure thresholds (including higher minimum where built-up industrial space is provided), requirement that no single unit occupy over half the allocable industrial area, separate statutory approvals for foreign investment, and operational, transfer, delay and invalidity conditions governing entitlement to tax benefits.

Industrial park notification: tax benefit eligibility conditioned on infrastructure expenditure, unit thresholds, and compliance requirements.
Notification designates M/s. Bengal Intelligent Parks Private Limited's undertaking as an industrial park for clause (iii) of sub-section (4) of Section 80-IA, subject to annexure conditions. The annexure mandates location and area allocations, minimum number of industrial units, minimum infrastructure and built-up investment thresholds, a cap on any single unit occupying more than fifty percent of allocable industrial area, requirement for statutory approvals for foreign or non-resident investment, commencement timing with fresh-approval consequences for delay, and ongoing operation, transfer-notification, and invalidity provisions tied to misinformation, nondisclosure, or unauthorized amendments.

Exemption under Section 10(23C)(v) protects income received on behalf of a charitable institution, subject to compliance conditions.
Notification grants an exemption under Section 10(23C)(v) for income received by any person on behalf of Sri Ramanasramam for assessment years 2005-06 to 2007-08, conditional on application or limited accumulation of income for institutional objects, permitted modes of investment, business being incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization; the exemption applies only to recipients acting on behalf of the Institution and not to other receipts of such recipients.

Income exemption under Section 10(23C)(iv) for receipts on behalf of National Horticulture Board subject to specified compliance conditions.
Any income received by any person on behalf of the National Horticulture Board, Gurgaon, Haryana is excluded from the recipient's total income for assessment years 2005-2006 to 2007-2008 under Section 10(23C)(iv), subject to conditions requiring exclusive application or prescribed accumulation of income, permitted modes of investment, business-incidental limits with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a similarly purposed organization.

Income exemption under Section 10(23C)(iv) excludes income received on behalf of the Defence Civilians Medical Aid Fund subject to conditions.
Any income received by any person on behalf of Defence Civilians Medical Aid Fund, New Delhi shall not be included in the total income of such person for assessment years 1999-2000 to 2001-02, provided the Institution applies or accumulates its income wholly and exclusively to its objects (with accumulation beyond fifteen percent limited to five years), confines investments to permitted modes, treats business income as excluded unless incidental and separately accounted, files returns regularly, and on dissolution transfers surplus to a like-minded organisation.

Income exemption under Section 10(23C)(iv) excludes receipts held for Export Promotion Council for Handicraft, subject to compliance.
Notification under Section 10(23C)(iv) exempts from inclusion in total income any sums received by any person on behalf of Export Promotion Council for Handicraft for Assessment Years 2005-06 to 2007-08, subject to conditions: exclusive application or limited accumulation of income, prescribed modes of investment, business income being incidental and separately accounted, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization.

Income exemption for receipts on behalf of a public authority subject to application, investment and reporting conditions for specified years.
Notification under Section 10(23C)(iv) exempts income received by any person on behalf of the National Highways Authority of India for assessment years 2002-03 to 2004-05, subject to conditions: the Institution must apply or accumulate income exclusively for its objects with a cap on accumulations exceeding fifteen percent and a five-year maximum retention; investments must be limited to modes specified in section 11(5); business receipts are excluded unless incidental and separately maintained; returns must be regularly filed; and on dissolution surplus assets must transfer to a like organization. The exemption applies only to recipients and not to the Institution's own taxability.

Income exemption for receipts on behalf of a charity subject to application, accumulation limits, investment and filing conditions.
Notification excludes income received by any person on behalf of Centre for Development and Human Rights from that person's total income for Assessment Years 2002-2003 to 2004-2005, subject to conditions: income applied wholly to institutional objects, accumulation limit of fifteen percent with excess applied within five years, permitted modes of investment per section 11(5) (excluding certain voluntary contributions), business income only if incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organization.

Income exemption for institution receipts: amounts received on behalf of eligible institution excluded from recipient's taxable income subject to conditions.
Any income received by any person on behalf of Jyotirmath Badrikashram Himalaya, Kolkata is excluded from the recipient's total income for the specified assessment years under Section 10(23C)(iv), subject to conditions: application or permissible accumulation of income to institutional objects with limited excess accumulation period, prescribed modes of investment, exclusion of business income unless incidental and separately accounted, regular return filing, and transfer of surplus on dissolution to a like-minded organization.

Exemption for income received on behalf of a charitable institution, subject to application, investment, business and reporting conditions.
Notification under Section 10(23C)(iv) exempts income received by any person on behalf of Centre for Science and Environment from inclusion in the recipient's total income for the specified assessment years, subject to conditions: application or limited accumulation of income for institutional objects, permitted modes of investment, exclusion of business profits unless incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a like-minded organisation.