Advance ruling scheme extended to public sector companies, making them eligible for pre assessment determinations under Central Excise.
The Central Government, under sub clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944, specifies any public sector company as a class of persons to which the advance ruling scheme applies; "public sector company" is defined by reference to clause (36A) of section 2 of the Income tax Act, 1961, thereby extending eligibility for advance rulings to that specified class without altering substantive tax liabilities.

Advance ruling scheme extended to public sector companies and resident importers for pre-import customs assessment.
The notification specifies two classes of persons eligible for advance rulings under the Customs Act: any public sector company and a resident proposing to import goods claiming assessment under tariff heading 9801 of the Customs Tariff Act. It also adopts the Income-tax Act meanings for "public sector company" and "resident," thereby defining eligibility for the advance ruling scheme in customs assessment matters.

Tax exemption recognition under relevant income-tax provision - conditional approval for a charitable institution with compliance and investment restrictions.
Recognition under Clause (23C) of Section 10 is granted to Social Work & Research Centre, Tilonia, Ajmer for specified assessment years subject to conditions: income must be applied or accumulated exclusively for institutional objects; investments and deposits restricted to modes specified in section 11(5) except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus assets to transfer to a similar charitable organization. The notification applies only to income received on behalf of the assessee by specified recipients and taxability of the assessee's income will be considered separately under the Act.

Special Economic Zone expansion at Jamnagar adds additional land area under SEZ notification, authorising inclusion of listed parcels.
Central Government, under the Special Economic Zones Act and SEZ Rules, notifies inclusion of an additional 540.0372 hectares at Jamnagar into the existing SEZ by appending a schedule of villages, survey numbers and parcel areas to be included as part of that Special Economic Zone.

Service tax commencement under Finance Act triggers liability for newly specified services from appointed commencement date.
The Central Government, exercising powers under the enabling clauses of section 113 of the Finance (No.2) Act, 2009, appoints the commencement date on which the provisions of that Act shall come into force, thereby rendering newly specified services liable to service tax from the appointed commencement date by Gazette notification.

Territorial scope of India extended to include continental shelf and exclusive economic zone for export of services.
The notification substitutes the Explanation to rule 3 of the Export of Services Rules, 2005 so that for the purposes of that rule "India" includes installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India, thereby extending the territorial scope for determining export of services.

Government permission required for foreign-led site visits to entities handling SCOMET, with licence-style scrutiny and treaty exceptions.
Prior permission of the Central Government is mandatory for Indian companies, subsidiaries and other business entities dealing in Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) before entering any arrangement requiring site visits, on-site verification or access to records/documentation by foreign governments or foreign third parties; such permission requests shall be considered in the same manner as export/import licence applications, subject to the terms of any applicable bilateral agreement or multilateral treaty.

Special Economic Zone designation enables inland container depot status and establishes an approval committee for the Zone.
Notification designates specified survey parcels at Village Chanje, Taluka Uran, District Raigad as a sector specific Special Economic Zone for Free Trade and Warehousing Zone under the SEZ Act and Rules, records that statutory prerequisites and a letter of approval were satisfied and granted, constitutes an Approval Committee with named ex officio members and developer representative under section 14, and declares the notification date as the date the Zone is deemed an Inland Container Depot under the Customs Act.

Special Economic Zone designation enables creation of an IT/ITES zone, establishes an approval committee and customs ICD status.
Notification designates a sector specific Special Economic Zone for IT and IT enabled services at Kharadpada, Naroli totaling 12.81 hectares, issued under the Special Economic Zones Act. It establishes an Approval Committee with ex officio members and a developer special invitee, names the Development Commissioner as Chairperson, and appoints the date from which the SEZ is to be deemed an Inland Container Depot for customs purposes.

Scientific research association approval requires compliance with audit and certified donation reporting obligations.
Approval is granted to C.R. Rao Advanced Institute of Mathematics, Statistics and Computer Science (AIMSCS), Hyderabad as a scientific research association for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act from assessment year 2009-10, subject to conditions requiring the institute's sole objective to be scientific research carried out by itself, maintenance of books of account with an audit by a qualified accountant and timely furnishing of the audit report, and maintenance of an auditor-certified statement of donations received and amounts applied for scientific research.

Excise exemption for dough used in baker's wares removes past duty payment requirement, subject to reversal of input credits.
The Central Government directs that excise duty otherwise leviable on dough for preparation of baker's wares under the specified tariff sub-heading for the stated past period shall not be required to be paid, provided that units claiming the benefit reverse any input credit taken in respect of inputs used in manufacture of such dough during that period.

Safeguard investigation extension for Linear Alkyl Benzene imports permits additional time to submit final findings under customs rules.
The Central Government, under sub rule (1) of rule 11 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, has extended the period for submission of final findings in the safeguard investigation concerning imports of Linear Alkyl Benzene into India, moving the deadline to a later inclusive date to permit completion of the inquiry.

Jurisdictional reclassification of central excise divisions creates renamed Chandigarh and new Jalandhar and Pune-II jurisdictions.
The notification amends Tables I, IA, II and III of the Central Excise notification by substituting Chandigarh entries with "Chandigarh (Chandigarh-I)", reassigning second Chandigarh entries to a new "Jalandhar (Chandigarh-II)", converting Kolhapur entries into "Pune-II (Kolhapur)" with specified district lists, and omitting certain serial numbers. It also updates Commissioner of Central Excise (Appeals) entries to reflect the renamed and newly created jurisdictions, thereby redefining territorial composition for excise commissionerates and related appeal designations.

Fixation of tariff values: amended schedule sets tariff values for specified oils, brass scrap and poppy seeds under customs law.
The notification amends the existing Customs (N. T.) notification by substituting a Table that fixes tariff values in US$ per metric tonne for specified imports, exercising the Board's power under section 14(2) of the Customs Act. The Table lists values for Crude, RBD and other grades of palm oil and palmolein, crude soyabean oil, Brass Scrap (all grades), and poppy seeds, and replaces the prior tariff value schedule in Notification No. 36/2001-Cus (N. T.).

Import licensing for marble now subject to specified policy circular conditions, amending the chapter note under the foreign trade policy.
Amendment revises Import Licensing Note No. (2) at the end of Chapter 25 of ITC (HS) Schedule I to provide that import of marble is subject to the conditions laid down in the specified Policy Circulars listed in the notification, issued under section 5 of the Foreign Trade (Development and Regulation) Act read with paragraph 2.1 of the Foreign Trade Policy, 2004-09.

Interest exemption under DTAA expanded to include Agence Francaise de Developpement, updating the treaty's institutional list.
The Convention's Article 12(3)(a) is amended to substitute the sub-clause listing institutions entitled to exemption from tax on interest: specifying the Reserve Bank of India for India and the Banque de France and Agence Francaise de Developpement for France. The Central Government effects this change under section 90 of the Income-tax Act, 1961, and the amendment is effective from publication in the official Gazette.

Amendment to Effective Rate of Duty updates tariff entry for specified goods, altering column five designation.
Substitutes the entry in the tariff Table for S. No. 7, column (5) of Notification No. 4/2006 Central Excise with the notation "2 and 3," thereby modifying the effective rate of duty designation for goods of Chapters 26-48, effected under the Central Government's public interest power conferred by the central excise statute.

Certification deadline extension requires Series-I: CD certification for currency derivatives approved users and sales personnel; trading members must ensure compliance.
Trading members of the Currency Derivatives Segment must ensure that all approved users and sales personnel engaged or employed as on the reference date obtain Series-I: CD certification by the extended deadline; other conditions of the prior notification remain unchanged.

VAT exemption thresholds updated to include Lithuania and Macedonia with specified minimum invoice values, effective immediately.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts entries for Lithuania and Macedonia, prescribing specific minimum invoice value thresholds for applicability of the VAT exemption for those jurisdictions, and the notification declares the amendment to come into force immediately.

Exemption under section 35AC specified for old age home construction, extended and project cost increased.
Exemption under section 35AC is specified for the "Construction of building for old age home complex at Srikakulam, Andhra Pradesh" carried out by Srikakulam Vayodhikula Sangham as an eligible project for a further three years beginning with financial year 2009-2010. The notification also amends the maximum allowable project cost for deduction, substituting the earlier amount with Rs.30.00 lakh plus a corpus fund of Rs.20.00 lakhs following the National Committee's recommendation.