Customs Tariff amendment substitutes tariff classification for S.No.5A to 1511 90 under section 3A authority.
The Central Government, invoking powers under section 3A of the Customs Tariff Act, 1975 and considering maximum sales and local taxes, amends Notification No. 23/2002-Customs by substituting the entry in column (2) against S.No.5A in the Table with the tariff code "1511 90".

Customs notification amendment expands referenced notifications in a Table entry, altering the textual citation accordingly.
Amendment under section 25(1) of the Customs Act substitutes the wording in S.No.1, column (2), item (I) of the Table to Notification No.49/96-Customs so as to append an additional notification reference to the existing citation, thereby expanding the list of referenced notifications within that Table entry.

Customs exemption for OPCW inspection equipment and consumables subject to certification and export/accounting requirements under conditions.
Equipment and consumable samples imported by the Inspection Team of the Organisation for the Prohibition of Chemical Weapons and falling under the First Schedule to the Customs Tariff Act are exempt from customs duty and integrated tax, subject to the importer producing a certificate and certified list from the Joint Secretary or Deputy Secretary, National Authority Chemical Weapons Convention, and an undertaking that equipment will be exported within six months (or extended period allowed) and consumables will be accounted for.

Customs exemption amendment: crude palm oil definition clarified and tariff classification revised, changing import treatment.
Amendment replaces the Table entries in Notification No.21/2002-Customs: S.No.34 now exempts crude palm oil and its fractions of edible grade, in loose or bulk form, subject to an acid value threshold and a specified total carotenoid range, and includes an explanation defining "crude" to mean oils obtained by pressure with only decantation, centrifugation or filtration permitted; oils by extraction remain crude only if colour, odour and taste are unchanged. S.No.434's column (2) tariff entry is substituted with the revised code.

Special economic zone designation under section 76A establishes the Indore SEZ and fixes its territorial boundaries.
The Central Government, invoking section 76A of the Customs Act, 1962, specifies the Indore Special Economic Zone in Madhya Pradesh as a special economic zone, effective 11 May 2004, covering 1038.570 hectares. The notification enumerates constituent villages, patwari halka numbers and extensive survey numbers that define the zone's territorial composition and states perimeter boundaries (north: Kali Bhilod; east: Pithampur Gaon; south: Kheda, Jamaudi and Akolia; west: Sagaud).

Special economic zone designation under section 76A declares a specified Sitapura area as SEZ, effective May 2004.
The Central Government designates the Sitapura area as a special economic zone, specifying a total area of 8.70 hectares and itemising the village names and survey (khasra) numbers that define the geographic extent; the notification also notes subsequent amending notifications and fixes the commencement date for the SEZ specification.

Tax exemption notification: entity recognised under income tax provision subject to application, investment, business and dissolution conditions.
Notification recognises Shree Kavale Math Samsthan for tax exemption under the income tax provision for specified assessment years, conditional on: application of income wholly to its objects or accumulation for that purpose; investment and deposit restrictions limited to statutory forms (except specified voluntary contributions); exclusion of business income unless incidental with separate books; regular filing of income tax returns; and transfer of surplus and assets to a similar charitable organisation upon dissolution.

Income-tax exemption notification grants tax-exempt status to temple subject to conditions on income use, investments, business and dissolution.
Central Government notifies Shri Dwarkadhishji Mandir for income-tax exemption under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income wholly and exclusively to its objects; invest funds only in forms/modes permitted by law (excluding certain voluntary contributions held as jewellery, furniture, etc.); business income excluded unless incidental with separate accounts; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition under clause 23C(iv) requires institutes to apply income exclusively and meet specified compliance conditions.
Notification recognises the National Institute of Bank Management under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying income wholly to its objects, restricting investments to statutory modes, excluding non-incidental business profits unless separately accounted, filing returns regularly, and on dissolution transferring surplus and assets to a similarly purposed charitable organisation.

Tax collected at source: collectors must file biannual returns in Form 27E for periods ending September and March.
The Thirteenth Amendment prescribes that every person collecting tax under the tax collection provision must deliver to the specified income-tax authority the return for collection of tax in Form no. 27E for periods ending 30th September and 31st March each financial year; the amendment also substitutes the existing form in Appendix II by replacing Form No. 27EA.

TDS payment timing: new deadlines for depositing deducted tax with limited quarterly exceptions and revised return forms.
Amendment to Rule 30(1) prescribes payment deadlines for sums deducted under sections 192-196D: deductions by the Government are payable the same day; other persons must deposit specified credited incomes within two months of the payer's accounting date and other deductions within one week from the last day of the month of deduction. The Assessing Officer with Joint Commissioner approval may permit specified quarterly deposit schedules. Rule 37's Table is replaced to specify annual return Forms 24 and 26 with June as the return month, and Form No. 24 is substituted in Appendix II.

Income-tax rule amendment substitutes prescribed form in Appendix II under enabling statutory power, effective upon Gazette publication.
The Central Board of Direct Taxes, under the Income-tax Act, 1961, issues the Income-tax (Eleventh Amendment) Rules, 2003 to substitute Form No. 27 in Appendix II of the Income-tax Rules, 1962; the substitution takes effect from the date of publication in the Gazette.

Excise exemption expanded: food items and industrial fuel supply locations added, broadening tariff notification coverage.
The notification amends the principal central excise exemption by substituting the description to include papad and jaljeera and by adding Hazira and Thal as eligible delivery locations and additional specified recipients for naptha and natural gas used in heavy water production; the amendments replace and insert words in the tariff table to expand and clarify the scope of the existing exemption under section 5A(1) of the Central Excise Act, 1944.

Exemption from central excise duty: Inclusion of Bharat Heavy Electricals Limited for defence supplies under notification amendment.
The Central Government has amended Notification No. 63/95-Central Excise to insert Bharat Heavy Electricals Limited into the Table of exempt manufacturers, thereby extending exemption from central excise duty to goods manufactured in BHEL for defence purposes, pursuant to powers under the Central Excise Act and the Additional Duties of Excise Act as an exercise of public interest.

Excise duty exemption for steel and cement in national housing scheme extended, amending prior notification.
The Central Government amended Notification No. 43/2000 Central Excise by substituting its previous expiry date with a later date, thereby extending the excise duty exemption for steel and cement used in houses under the India Awas Yojna and related housing schemes; the change is effected by Notification No. 61/2003 CE under powers conferred by the Central Excise Act.

Import permission through designated oil company limited by Exim Policy, with exemptions for prior marketing-rights holders.
The Central Government amends the ITC (HS) Classification to provide that imports are allowed through IOC subject to the Exim Policy's import conditions, except for companies granted marketing rights under the Ministry resolution who were marketing transportation fuels before that resolution.

Customs notification amendment under section 3A postpones the operative date by substituting the third proviso's specified date.
The Central Government, invoking section 3A of the Customs Tariff Act, 1975, issues Notification No. 119/2003 Customs to amend Notification No. 23/2002 Customs by substituting the figures and words in the third proviso: the previously specified operative date is replaced by a later specified date. The amendment is signed by the Deputy Secretary and notes the principal notification's Gazette publication and its most recent earlier amendment.

Amendment to customs exemption notification substitutes its commencement date, postponing implementation under statutory powers.
The Central Government amends Notification No. 21/2002 Customs by substituting, in the proviso to clause (c), the originally specified commencement date with a later commencement date, exercising powers under the Customs Act and stating that the change is necessary in the public interest; the amendment is issued as Notification No. 118/2003 Customs with Gazette references to the principal notification and its prior amendment.

Central Excise amendment updates exemption entry for ceramic tiles manufactured without electric kiln firing in notification.
Substitutes the entry against S.No. 275 in the Table to Notification No. 6/2002-Central Excise so that the description reads "Ceramic tiles, manufactured in a factory not using electricity for firing the kiln", under the authority of sub-section (1) of section 5A of the Central Excise Act, 1944, recorded as Notification No. 60/2003-CE dated 29 July 2003.

Notification corrections update bond allotment, monetary entries, and distinctive numbers in published tax table.
Corrigendum correcting a prior tax notification by revising specific table entries: substituted figures for bond allotment counts, corresponding corrected monetary amounts, and amended distinctive terminal numbers to be read in place of the originally published values.