Modification of rule reference: corrigendum amends notifications to read Rules 5C and 5E in specified paragraphs.
The corrigendum directs that the term Rules 5C and 5D in Paragraph 1 and Paragraph 2(e) of the listed notifications shall be read as Rules 5C and 5E, effecting a textual correction of rule references in those notifications without altering substantive criteria.

Common adjudicating authority appointed to adjudicate specified show cause notices arising from a revenue intelligence inquiry.
The Central Board of Excise and Customs, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, appoints a Commissioner of Central Excise to act as common adjudicating authority to exercise the powers and discharge duties of the Commissioner of Customs at the Inland Container Depot for the purpose of adjudicating the Show Cause Notice(s) relating to the identified trading concern, citing the originating intelligence file reference and date.

Common Adjudicating Authority appointed to exercise customs adjudication powers for certain importers' show cause notices under customs procedures.
Appoints the Commissioner of Central Excise, Thane I, as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs (Preventive), Mumbai, for adjudicating show cause notices issued to M/s Umaji Overseas and M/s Harihar Fibre, pursuant to the statutory authority under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962, as specified in the originating show cause notice file.

Appointment of a common adjudicating authority reassigns adjudication for specified customs show-cause proceedings.
Pursuant to sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs (Imports), Jawaharlal Nehru Customs House, Nhava Sheva, as a Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs, Customs House, Ahmedabad, for adjudicating matters relating to the Show Cause Notice issued to M/s Zincollied (India) and others by the Additional Director General, Directorate General of Revenue Intelligence, Zonal Unit, Ahmedabad.

Exemption from standard mark allows temporary cement imports subject to conformity and special bag marking, with procedural application required.
Specified public trading and state cement agencies may import cement without the national standard mark where foreign manufacturers have recorded applications for registration; the temporary exemption ends on earlier of the limited period or grant of a regular licence and is subject to the importer ensuring conformity to prescribed standards and affixing a special mark on each bag; foreign manufacturers must apply to the government department for exemption under the cement quality control order.

Eligibility for export incentive benefits expanded to include shipments from non EDI ports and adjusted export policy thresholds.
The Central Government amends the Foreign Trade Policy to delete paragraphs 3.9.6 and 3.10.6 retrospectively, to apply a modification in FTP (RE2007) for exports from 1 April 2007, to render exports from non EDI ports eligible for benefits under the Focus Market Scheme and Focus Product Scheme from 1 April 2006, and to raise the monetary threshold in paragraph 3.2.1 of FTP (RE-2007).

Export exemptions for specified milk powder and baby food shipments provide targeted relief for designated exporters to neighbouring countries.
The Government amends a prior Foreign Trade Policy notification by adding targeted export exemptions: specified consignments of milk powder, skimmed milk powder and milk food for babies under identified ITC (HS) codes are exempted from the restriction, allocated to named exporters for export to specified neighbouring countries; the exemptions are incorporated into Paragraph 3 of the earlier notification with immediate effect as an administrative measure taken in the public interest.

Irrevocable commercial letter of credit replaces earlier term in FTP paragraph 1.5, amending policy wording immediately.
The Foreign Trade Policy is amended to substitute the phrase "irrevocable letter of credit" with "irrevocable commercial letter of credit" in the first sentence of Paragraph 1.5 of FTP 2004-2009 (updated); the substitution is effected by executive notification under statutory powers and takes immediate effect.

Special Economic Zone designation enables land for hi tech engineering under SEZ Act for development and operation.
The central government, exercising powers under section 4(1) of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, notifies specified parcels at Karumatampatti and Kittampalayam Villages, Palladam Taluk, Coimbatore District, Tamil Nadu, as a Special Economic Zone for the Hi tech engineering sector. The notification follows grant of a letter of approval under section 3(10) after satisfaction of section 3(8) requirements by M/s. Suzlon Infrastructure Limited and lists the survey numbers, sub divisions and area particulars comprising the zone.

Tax exemption recognition under Section 10(23) granted to All India Football Federation, subject to specified compliance conditions.
Notification recognizes the All India Football Federation, Cannanore, Kochi as exempt under Section 10(23) of the Income-tax Act for assessment years 1995-96 to 1997-98 subject to conditions: apply or accumulate income exclusively to objects, restrict investments to forms under Section 11(5) (except certain voluntary contributions in kind), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

TDS jurisdiction defined: Commissioners empowered to exercise and delegate deduction and collection functions and related powers.
Notification under section 120(1) and (2) delegates territorially defined TDS/TCS powers to specified Commissioners of Income tax, identifying their headquarters, territorial jurisdictions and classes of persons (individuals, non company business persons, companies, and other withholding/collecting agents). It authorises Commissioners to delegate these powers in writing to Joint Commissioners, and authorises those Joint Commissioners to delegate in writing to Assessing Officers. Certain provisions concerning international payments are excluded where assigned to the Director of Income tax (International Taxation).

Jurisdiction of income-tax authorities reorganised to reassign Commissioner and TDS Commissioner reporting and regional coverage.
Amendment to the administrative allocation of income-tax jurisdictions: the Central Board of Direct Taxes substitutes specified Schedule I entries to restate, for multiple Chief Commissioner headquarters, the designation and the list of subordinate Commissioner and Commissioner (TDS) offices, thereby redefining supervisory responsibility and geographic coverage for assessment, collection and TDS oversight.

Jurisdictional reallocation under the Customs Act reallocates port and regional commissioner oversight to specified chief commissioners.
Amendment under sub section (1) of section 4 of the Customs Act, 1962 substitutes entries in the Table of Notification No.14/2002 Customs (N.T.) to reassign areas of jurisdiction: Chief Commissioner of Central Excise, Pune is allocated oversight of specified Pune and Goa Commissioners; Chief Commissioner of Customs, Mumbai II is allocated Commissioners (Import) and (Export) Nhava Sheva; Chief Commissioner of Customs, Mumbai III is allocated Commissioners for Airport, Preventive and Air Cargo (Import and Export) Mumbai.

Customs notification amendment designates an additional inland container depot for loading and unloading of goods.
Amendment to a customs notification designates SIPCOT Industrial Park in Kancheepuram District as an additional Inland Container Depot, authorising "Unloading of imported goods and loading of export goods" at that site, effected under the powers conferred by section 7 of the Customs Act, 1962 and inserted in the Table to Notification No.12/97 Customs (N.T.).

Approval under section 35: conditions require research use of donations and audit compliance or approval may be withdrawn.
Approval under section 35(1)(ii) has been granted to Dr. Jivraj Mehta Smarak Health Foundation as an institution partly engaged in research, on condition that sums received are utilized for scientific research carried out by faculty or enrolled students, that books of account are maintained and audited by a qualified accountant, audit reports and a separate auditor certified statement of donations and research applications are filed with the tax authorities by the due date, and that failure to comply or cessation/non-genuineness of research will invite withdrawal of approval.

Research Institution Approval: recognition under statutory provision requires utilization for scientific research and specified audit and reporting conditions.
The Bombay Textile Research Association is approved as an other Institution under section 35(1)(ii), effective from 1.4.1999, conditional on using received sums for scientific research conducted by faculty or enrolled students, maintaining audited books of account with the audit report filed by the income-tax return due date, and providing a separately certified statement of donations and amounts applied for research; the Central Government may withdraw approval for failures in these obligations or cessation of genuine research activity.

Approval under section 35(1)(ii) enables payments to fund scientific research subject to conditions on use, audit and reporting.
Approval under section 35(1)(ii) recognizes MRIH as an other Institution partly engaged in scientific research from 1 April 2004, subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished by the income tax return due date; and a separate auditor certified statement of donations and amounts applied for research must accompany the audit report.

Approval under section 35(1)(ii): institution eligible for research linked tax recognition subject to audit and compliance.
Schieffelin Leprosy Research and Training Centre is approved as an other Institution partly engaged in scientific research under clause (ii) of sub section (1) of section 35, effective 1 April 2001, subject to utilisation of receipts for scientific research, conducting research through faculty or enrolled students, maintaining books and annual audit by a qualified accountant with timely submission of the audit report, and maintaining an auditor certified statement of donations and amounts applied to research; approval is withdrawable for failures to comply with these conditions or for cessation or non genuineness of research activity.

Approval under section 35(1)(ii) conditions tax-deduction eligibility on audited accounts and donation accounting compliance.
Approval is granted to the Centre for Economic and Social Studies as an other Institution for research-related donations from 1 April 2001, subject to utilisation of sums for social science research, conduct of research by faculty or enrolled students, maintenance of books of account, audit by a qualified accountant with the audit report filed by the income-tax return due date, and a separately certified statement of donations and amounts applied to research accompanying the audit report.

Welfare Fund governance establishes purposes, funding sources, administration and disbursement procedures for income tax department officials' welfare.
The Rules create an interest-bearing corpus-funded Welfare Fund for all income tax officials to finance welfare, contingency, medical and recreational initiatives; accretions from specified receipts and sanctioned rewards augment the corpus and interest and accretions are used for listed purposes. A Governing Body and an Executive Committee administer sponsorship, approval and disbursement of benefits, with accounting instructions, separate voucher maintenance, annual statutory audit by C&AG, and rule amendments subject to Board approval.