Jurisdiction allocation: amendment to Customs notification reassigns commissionerates and customs proper officer areas under statutory authority.
The Central Board of Excise and Customs, exercising statutory power under the Customs Act, substitutes specified entries in the Table to Notification No.14/2002 Customs (N.T.) to reassign which Chief Commissioners oversee particular Commissionerates and which Customs proper officers are paired with those Commissionerates, thereby realigning commissionerates for identified Chief Commissioners without creating new offices.

Consumer Welfare Fund governance expanded: membership reconstituted and powers to relax eligibility and issue management guidelines added.
Amendments revise governance and administrative powers of the Consumer Welfare Fund Rules, 1992. They replace the phrase in rule 2 to read the Central Government or the State Government, reconstitute the Committee under rule 5(2) by specifying named senior officials including a Vice Chairman from the Department of Expenditure or Department of Consumer Affairs and other senior revenue and rural development officers, and insert powers in rule 7(1) to relax eligibility period conditions and to make guidelines for management and administration of the Fund.

Tax exemption for specified bonds conditions tax-free treatment on holder registration with the issuer.
The Central Government specified 8.55% tax free (9B Series), Konkan Railway Bonds issued by Konkan Railway Corporation Limited, bearing distinctive numbers from 1-10000 for an amount of One Hundred Crores; the tax benefit is admissible only if the holder registers his/her name and the holding with the Corporation.

Tax exemption for railway bonds specified; benefit conditioned on holder registration with issuer to secure entitlement.
The Central Government specifies 8.77% tax free (10B Series) Konkan Railway Bonds issued by Konkan Railway Corporation Limited (distinctive numbers 1-7000 and specified issued amount) as qualifying securities for the exemption under the Income-tax Act. The exemption is conditional: the bondholder must register his or her name and holding with the Corporation for the benefit to be admissible.

Nomination rights in mutual fund units: individuals may nominate a transferee on death, subject to eligibility and rescission rules.
Regulation 29A requires asset management companies to provide an option for individual unit holders, including joint holders acting together, to nominate a person to receive units on death, using a prescribed form that records nominee and guardian details for minors, signature requirements, exclusions of non-individuals, rescission of nomination on transfer, valid discharge on transfer to nominee, and cancellation rights reserved to original nominators.

Secretary qualification threshold raised; amendment increases capital limit for required appointment and takes effect on publication.
Amendment to the Companies (Appointment and Qualifications of Secretary) Rules, 1988, substitutes the monetary threshold in rule 2 by replacing the previously specified capital amount with a higher capital amount at both places where it appears; the Rules are made under section 642(1)(a) and (b) read with section 383A of the Companies Act, 1956 and come into force on publication in the Official Gazette.

Transitional product-specific safeguard duty to address market disruption from increased imports, enabling provisional and definitive duties.
These rules prescribe investigation and imposition procedures for a transitional product specific safeguard duty on imports from the People's Republic of China where increased imports cause or threaten to cause market disruption. They establish the Director General (Specific Safeguard), criteria for initiation (increased imports, injury and causal link), requirements for public notice, participation and confidentiality, powers to record preliminary findings and to recommend provisional duty, and provisions for final findings, non-discriminatory definitive duties, duration limits, refunds when definitive duty is lower than provisional duty, and periodic review of continued necessity.

Insurance premium allocation amended to treat terrorism-risk fire/engineering premiums fully and other fire/miscellaneous premiums partially.
The Seventh Amendment substitutes clause (a) of rule 6E of the Income-tax Rules, 1962 to provide that (i) insurance business relating to fire insurance or engineering insurance which provides insurance for terrorism risks shall be eligible for 100 per cent of the net premium income of such business of the previous year; and (ii) where the insurance business relates to fire insurance or miscellaneous insurance other than that covered in (i), 50 per cent of the net premium income of such business of the previous year shall apply.

Correction to Notification: substitution of the originally published fiscal year with the corrected fiscal year in the Gazette notice.
Correction to an earlier income tax notification directing substitution of the originally published fiscal year with the corrected fiscal year in the specified paragraph of the Gazette notification, amending the operative textual reference.

Specification under section 35AC: Rotary Blood Bank project extended as eligible under income-tax law for a further period.
The Central Government, under the Explanation to section 35AC of the Income-tax Act, specifies the Rotary Blood Bank Project at Tughlakabad by Rotary District 3010 Social Welfare Society as an eligible project or scheme for tax incentives, extending its specified eligibility for a further three-year period commencing with assessment year 2003-2004, following the National Committee's recommendation that the project is being properly executed.

Specification under section 35AC: Polio hospital equipment and operation declared an eligible project for a further three-year period.
The Central Government, acting under the Explanation to section 35AC, specifies the equipment and operation of the Polio Hospital at Ahmedabad by the Polio Foundation Shah Chimenlal Chhotalal Lokhandwala Charitable Trust as an eligible project for tax incentive purposes for a further three-year period commencing with assessment year 2003-2004, the National Committee having recommended the extension after finding the project properly executed; the notification notes the estimated project cost.

Specification of eligible project under Explanation to income-tax provision extends tax-benefit eligibility for rural health camps by Singhvi Charitable Trust
Central Government specifies the Running of Health Camps in rural areas of all districts of Tamil Nadu by Singhvi Charitable Trust as an eligible project or scheme under the Explanation to section 35AC of the Income-tax Act for a further three-year period commencing with assessment year 2003-2004, following a National Committee recommendation that the project is being executed properly.

Project specification under section 35AC: hospital equipment and running project extended as eligible for a further period.
The Central Government specifies the project of purchase of equipment, furnishing and running of a hospital at Village Bareja, District Ahmedabad, carried out by Samaj Sewa Trust, as an eligible project or scheme under the Explanation to the Income-tax Act for a further three-year period commencing with the stated assessment year, following the National Committee's recommendation based on satisfactory execution; the notification also records the estimated project cost and inclusion of a corpus fund.

Tax exemption eligibility extended for a rehabilitation project, prolonging specified period and corpus fund condition.
Acting under sub-section (1) read with clause (b) of the Explanation to section 35AC, the Central Government specifies the Running of Rehabilitation/Welfare activities for leprosy cured patients at Sindhrot, Vadodara, Gujarat, carried out by Sharam Mandir Trust, as an eligible project or scheme for a further period of three years commencing from assessment year 2003-2004, at the estimated cost of rupees four hundred lakhs as corpus fund only, following a recommendation by the National Committee under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Eligibility under Explanation to section 35AC extended for specified leprosy rehabilitation and rural medical projects.
The Central Government specified and extended eligibility under the Explanation to section 35AC of the Income-tax Act for Gujarat Raktapitt Nivaran Seva Sangh's scheme comprising rural medical camps, employment creation for leprosy-affected persons, educational assistance to their children, deformity care with free aids and appliances, and health education for stigma removal and early diagnosis in Gujarat, following a National Committee recommendation that the project was being properly executed.

Eligible project specification under section 35AC: extension granted for hospital construction, equipment and running based on recommendation.
The Central Government, under the Explanation to section 35AC, specifies the additional construction, equipment, medical camps and running of Sheth Kasturbhai Lalbhai Hospital at Laxmipura by Gyanmandal Laxmipura Group Prerit Arogya Mandal as an eligible project for tax purposes for a further three-year period from assessment year 2003-2004, following the National Committee's recommendation and noting an estimated project cost of rupees twenty two lakhs eighty five thousand.

Tax exemption eligibility for a medical relief project extended after National Committee recommendation and specification under tax rules.
The Central Government, under the Explanation to the income-tax legislation, specifies the Medical Relief Project at Ahmedabad by Dardiono Rahat Fund as an eligible project for tax incentive purposes for a further three-year period commencing with the relevant assessment year, following a National Committee recommendation that the project was being properly executed; the notification records prior specifications and extensions and states the corrected estimated project cost.

Specification under Explanation to Income-tax Act: extension of specified slum uplift project after National Committee recommendation.
The Central Government, exercising powers under the Explanation to the Income-tax Act, specifies the scheme for uplift of urban slum dwellers at named localities in New Delhi as an eligible project for tax-advantaged treatment for a further period of three years commencing with the stated assessment year, at an estimated cost of Thirty lakhs, following the National Committee's recommendation under the Income-tax Rules.

Section 35AC approvals: specified institutions' projects permitted capped deductions for designated assessment periods under notification regime
Notification approves particular institutions and their specified projects for deduction under the Explanation to Section 35AC, listing estimated project costs and the maximum amounts eligible for deduction, and confines the allowance of those deductions to the designated assessment periods for each project.

Anti-dumping duty extension on catalysts from Denmark maintains protections pending statutory review under Customs Tariff Act.
The government extended the existing anti-dumping duty on catalysts from Denmark by inserting a paragraph into the principal notification to preserve the duty in force while the designated authority's review proceeds, thereby maintaining temporal continuity of the prior notification pending completion of the statutory review and subject to earlier revocation.