Eligible project deduction under section 35AC approved, subject to beneficiary verification, recordkeeping and chartered accountant certification.
Approval is granted for specified institutions and their eligible projects for deduction under section 35AC, listing each project, its estimated cost and the maximum deductible amount. Some approvals impose conditions: display public notices that benefits to economically weaker sections are free, maintain complete beneficiary records, and file an annual Chartered Accountant certificate showing fifty per cent or more beneficiaries were from economically weaker sections and received full benefits free of cost. Approvals are time limited to the financial years specified in the Table.

Income-tax exemption under section 10(23C): notified trust granted conditional exemption subject to application, investment and reporting requirements.
Notification under section 10(23C) notifies the Srimadujjayini Saddharma Simhasaana Sri Taraiabalu Jagadguru Brihanmath, Sirigere, Karnataka as eligible for income-tax exemption for specified assessment years, subject to conditions: apply or accumulate income wholly for its objects; restrict investments to modes specified in law (except certain voluntary contributions in jewellery or furniture); treat business income as non-exempt unless incidental with separate books; file income-tax returns regularly; and transfer surplus and assets to a charitable organisation with similar objectives on dissolution.

Tax exemption under the income-tax charitable clause granted subject to application of income, investment restrictions, and compliance.
Notification grants tax-exempt recognition for Joint Plant Committee, Kolkata for assessment years 2002-2003 to 2004-2005 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes permitted for charitable property (except voluntary contributions held in kind); exclude business income unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under section 10(23C): notification grants status to National Association for the Blind subject to compliance conditions.
Notification grants the National Association for the Blind, India, Mumbai a tax exemption under section 10(23C) for assessment years 2002-2003 to 2004-2005, conditional on applying its income wholly and exclusively to its objects; restricting investments to forms specified in Section 11(5) (with limited treatment for voluntary contributions in kind); excluding business income except when incidental and separately accounted; regular income-tax return filing; and transferring surplus assets on dissolution to a similarly purposed charitable organisation.

Tax exemption recognition for an educational institute subject to income application, permitted investments, business accounting and dissolution transfer conditions.
Notification grants tax exempt status to Indian Institute of Management, Lucknow under the relevant clause for specified assessment years, conditioned on exclusive application or accumulation of income for its objects; permitted modes of investment or deposit only as specified (except certain voluntary contributions held as jewellery or furniture); exclusion of business income unless incidental and maintained in separate books; regular filing of income tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Exemption under section 35AC approves specified institutions' projects as eligible for deduction, subject to conditions and time limits.
The Central Government approved specified institutions and designated particular projects as eligible for deduction of project costs under section 35AC, listing each project's estimated cost and the maximum deductible amount, imposing compliance conditions (including public notices, maintenance of beneficiary records and annual chartered accountant certification of beneficiaries from economically weaker sections), and limiting each approval to prescribed financial years; certain approvals include corpus fund components and later substitutions amend specified amounts.

Anti-dumping duty on melamine imposed for dumped imports from specified Chinese producers, with differentiated rates and defined valuation.
Provisional anti-dumping duty is imposed on melamine imports under tariff item 29336100 from the People's Republic of China, set as the difference between specified US Dollar amounts per metric tonne (varying by producer/exporter) and the landed value per like unit. Landed value means assessable value under the Customs Act excluding certain customs duties; exchange rates are those notified by the Ministry of Finance and the relevant date is the bill of entry presentation. Duty is payable in Indian currency and effective until 1 October 2004.

Deduction under section 10BA: mandatory accountant report in Form 56H now required to substantiate export claims.
A new rule requires an accountant's report in prescribed Form No. 56H to accompany returns for claims of the export-related deduction under section 10BA. The form mandates identification of the assessee and undertaking, certification of the deduction amount determined from sale proceeds in convertible foreign exchange, a statement of verification against accounts and records, and a declaration of the correctness of particulars set out in Annexure A, which lists detailed factual and compliance items necessary to substantiate the claim.

Jurisdiction assignment of CIBs clarifies territorial scope and information-collection powers over specified taxpayer classes.
Amendment under section 120 designates the territorial jurisdictions and classes of persons for Commissioner of Income-tax (CIB) Kolkata and Commissioner of Income-tax (CIB) Guwahati-specifying non-company residents with non-business income, non-company persons deriving business or professional income with principal place of business in the territorial areas, and companies with registered offices there-and confers on each Commissioner all powers and functions for collection of information regarding those persons; the notification is effective upon Gazette publication.

Amendment to designation of income-tax authorities updates Guwahati Chief Commissioner jurisdiction effective on Gazette publication.
The Central Board of Direct Taxes, exercising powers under section 120 of the Income-tax Act, substitutes serial number 74 in Schedule-I of notification S.O. 733(E) to designate the Chief Commissioner of Income Tax, Guwahati (headquarters: Guwahati) and to list its jurisdictional Commissioners: Guwahati-I, Guwahati-II, Jorhat and (CIB) Guwahati. The amendment is effective from the date of publication in the Official Gazette.

SEZ import deadline postponed, extending the effective date for notification amendment and deferring prior exemptions.
The Central Government amends Notification No.115/2003-CUSTOMS by substituting the figures, letters and words "1st day of April, 2004" with "1st day of May, 2004" in paragraph 2, thereby postponing the recession of earlier exemption notifications and continuing import, manufacture, development and maintenance reliefs for Special Economic Zones.

Special Additional Duty exemption for SEZ sales in DTA extended, postponing its operative commencement under Customs Tariff amendment.
An amendment to Notification No.114/2003-CUSTOMS substitutes the operative commencement date in paragraph 2, deferring when the exemption from Special Additional Duty for SEZ sales into the Domestic Tariff Area takes effect; issued as Notification No.51/2004-Customs by the Department of Revenue and linked to the principal Gazette-published notification and its prior amendment.

Exemption deferment for SEZ-manufactured castor oil cake: operative date for customs relief postponed to May.
The notification amends Notification No. 113/2003-CUSTOMS by substituting the previously specified operative date with a later date, thereby deferring the commencement of the customs exemption for castor oil cake manufactured in a Special Economic Zone from indigenous castor seeds using plant and machinery.

Postponement of Special Economic Zones commencement date to early May under customs notification, replacing the prior April date.
The Central Government, invoking its statutory amendment power, directs substitution in paragraph 2 of each listed Customs (N.T.) notification to replace the earlier April commencement date with a May commencement date, applying this textual amendment to ten specified notifications originally published in July and August 2003.

Special Economic Zones commencement postponed to May, altering the effective date under Customs Procedures regulations.
Amendment to the Special Economic Zones (Customs Procedures) Regulations, 2003 replaces "1st day of April, 2004" in regulation 1(3) with "1st day of May, 2004", postponing the regulations' commencement; the Board acts under section 157(1) read with section 76C(2) of the Customs Act, 1962 and the amendment takes effect upon publication in the Official Gazette.

Effective date postponement for Special Economic Zones Rules shifts commencement to a later date through a formal amendment.
The Central Government issued the Special Economic Zones (Amendment) Rules, 2004 under the Customs Act, substituting the prior commencement date in rule 1(2) of the Special Economic Zones Rules, 2003 to postpone the effective date from the earlier April date to the first day of May, and providing that the Amendment Rules shall come into force on publication in the Official Gazette.

Special Economic Zone implementation date postponed by one month through amendment to the customs notification.
The Central Government amended the customs notification governing Special Economic Zone implementation by substituting the effective date of operation. The date originally fixed as 1 April 2004 was replaced with 1 May 2004. The amendment was issued under section 126 of the Finance Act, 2002 and postpones the commencement date under the principal notification.

Adjudicating authority appointment for customs show cause proceedings assigns specified commissioners to adjudicate DRI issued demand notice for named importer.
The Central Board of Excise and Customs, invoking its authority under the Customs Act, appoints the Commissioner of Customs (Export Promotion), Mumbai to act as the Commissioner of Customs (Import), Nhava Sheva and Commissioner of Customs (General), New Customs House, Mumbai for adjudicating the show cause cum demand notice issued by the Directorate of Revenue Intelligence against M/s. Scotish Chemical Industries, thereby conferring jurisdiction to those Commissioners to determine the specified proceedings.

Appointment of adjudicating authority to hear a specified customs show-cause notice, via delegated administrative notification.
The Board designated the Commissioner of Customs (Exports) at New Customs House, Ballard Estate, Mumbai to act as Commissioner of Customs (Exports) at Air Cargo Complex, Sahar, Mumbai for the purpose of adjudicating matters relating to the show-cause notice issued against M/s. S.K. Traders by the revenue intelligence wing; the appointment is effected by formal notification and limited to that specified proceeding.

Commencement date amendment: Central Excise notifications' applicability postponed to the following month, altering exemption start date.
The Government, invoking powers under section 5A of the Central Excise Act, 1944 and section 3(3) of the Additional Duties of Excise Act, 1957, amends paragraph 2 of Notifications No. 58/2003 and No. 59/2003 by substituting the commencement date '1st day of April, 2004' with '1st day of May, 2004', thereby postponing the notifications' operative commencement.