Industrial Park approval enables tax benefits subject to infrastructure thresholds, unit minimums, transfers, and compliance conditions.
Notification designates ICC Trade Towers, developed by M/s. ICC Realty (India) Private Limited, as an industrial park for tax deduction purposes, conditioned on specified location, area (63,516.58 sq. m.), 90% industrial allocation, minimum five industrial units, prescribed permitted activities, investment thresholds, and commencement date; infrastructure expenditure must meet minimum percentage thresholds (50% general; 60% where built up space provided); no single unit may occupy over 50% of industrial area; statutory approvals, compliance, transfer formalities, disclosure accuracy, and adherence to scheme conditions are required or approval may be invalidated or withdrawn.

Industrial Park notification under Section 80-IA(4)(iii) ties tax benefits to specified infrastructure, unit thresholds and compliance.
Notification under Section 80-IA(4)(iii) designates ICC Tech Park, Pune, developed by M/s. ICC Realty (India) Private Limited, as an Industrial Park for tax benefit purposes subject to conditions. The Annexure sets eligibility and compliance rules: location, area, permitted industrial activities, 90% industrial/10% commercial allocation, minimum three units, investment and infrastructure expenditure thresholds (50% general, 60% where built-up industrial space provided), specified common facilities, unit occupancy limit of 50% of allocable industrial area, and requirement that tax benefits accrue only after the minimum units are established. Approval may be invalidated for misinformation, nondisclosure, unauthorized amendments, delayed commencement beyond one year without fresh approval, or non-compliance; transfer of operation requires joint intimation to the Secretariat for Industrial Assistance.

Industrial Park approval under section 80IA conditions tax benefits on infrastructure, unit thresholds, occupancy limits, and compliance.
Notification designates M/s. Shyamaraju & Company (India) Private Limited's Divyasree Towers as an Industrial Park under clause (iii) of sub-section (4) of Section 80IA, subject to annexed terms: specified location, area, permitted NIC-coded activities, minimum units, allocable industrial and commercial area percentages, and investment commitments. It mandates minimum infrastructure expenditure ratios, lists infrastructural components, restricts single-unit occupancy to fifty per cent of industrial area, conditions tax benefit entitlement on presence of minimum units, requires continuation of operation by the notifying undertaking, and provides that misrepresentation, undisclosed material facts, unapproved project amendments, delayed commencement, or transfer without intimation will invalidate approval.

Industrial Park notification secures tax benefit eligibility subject to compliance, unit thresholds, infrastructure and operational conditions.
The Central Government notifies M/s. DLF InfoCity Developers (Kolkata) Limited's undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure conditions: specified location and area, proportions of allocable industrial and commercial land, minimum number of units, investment and commencement schedule, minimum infrastructure expenditure thresholds (with higher requirement where built-up industrial space is provided), infrastructure components, a cap on single-unit occupancy of allocable industrial area, requisite statutory approvals, operational continuity by the developer, conditions for transfer intimation, and invalidation or withdrawal for misrepresentation, non-disclosure or non-compliance.

Industrial park tax eligibility requires notified park status and adherence to infrastructure, unit and compliance conditions to qualify.
Notification designates M/s. Salarpuria Properties Private Limited's development at Salarpuria Hallmark as an Industrial Park for tax benefit purposes, conditional on meeting scheme terms: specified industrial activities, 100% allocable industrial area, a minimum number of units, prescribed minimum infrastructure investment and defined common facilities. A single unit cannot occupy more than fifty percent of allocable industrial area. Requisite approvals for foreign or non-resident investment must be obtained. Tax benefits are claimable only after the minimum units are located. Continued operation by the undertaking, approvals for transfers, and adherence to scheme conditions are required, with invalidation and withdrawal possible for misinformation, undisclosed material facts, unauthorised plan amendments, or non-compliance.

Industrial Park approval conditions set eligibility for income-tax benefits, tied to infrastructure, unit thresholds and compliance.
Central Government notifies Panchshil IT Park, developed and operated by M/s. India Land Infrastructure Development Private Limited, as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms. The annexure prescribes location, area, allocable splits (90% industrial, 10% commercial), a minimum of three units, defined infrastructure components and minimum infrastructure investment thresholds, a fifty percent cap on single-unit occupancy, requirements for FDI approvals, operation and transfer notification obligations, and conditions that render approval invalid or subject to withdrawal for misinformation, non-disclosure, delayed commencement beyond one year, or other non-compliance.

Industrial park approval under Section 80IA enables tax benefits subject to prescribed infrastructure, unit and compliance conditions.
The Central Government notifies M/s. Tech Park-1, Pune, as an industrial park under clause (iii) of sub-section (4) of Section 80-IA, making it eligible for tax benefits subject to specified conditions including park location and area, allocable industrial and commercial percentages, minimum units, prescribed infrastructure investment thresholds and definitions, operational maintenance during the benefit period, unit occupancy limits, separate approvals for foreign or non-resident investment, and joint intimation on transfer of operation. Approval may be invalidated or withdrawn for misinformation, nondisclosure, unauthorized amendments, noncompliance, or undue commencement delay.

Tariff value revision updates customs valuation for specified edible oils and brass scrap under Customs Act amendment.
The Board, exercising powers under sub-section (2) of Section 14 of the Customs Act, 1962, amends Notification No.36/2001-Cus (N.T.) by substituting the existing Table with a new Table that specifies tariff values in US dollars per metric tonne for listed goods, identified by chapter headings and descriptions, including crude and refined palm oil and palmolein, crude soybean oil, and brass scrap.

Target Plus Scheme eligibility threshold lowered, expanding exporter access to benefits for exports effected in the specified policy period.
The Target Plus Scheme eligibility threshold in paragraph 3.7.2 of the Foreign Trade Policy, 2004-2009 is amended to a reduced ceiling for exports effected during 1 April 2005 to 31 March 2006, altering which exporters qualify for scheme benefits for exports from the operative date.

Drawback rates and eligibility clarified: procedural compliance and Cenvat status determine allowable export drawback.
Determines export drawback rates and caps for listed tariff items aligned with the Customs Tariff First Schedule, specifying that rates are expressed ad valorem on free on board value or as unit rates, that totals differ depending on whether Cenvat has not been availed, and that procedural compliance and specified exclusions (bonded manufacture, preferential schemes, export oriented units and duty relief beneficiaries) govern admissibility; classification, definitions for textiles, leather and footwear, inclusion of packing, and composite article valuation by net content are prescribed.

Drawback now covers input services and service tax; electronic shipping bills can serve as drawback claims, timelines shortened.
The rules extend drawback to cover service tax by treating input services as allowable inputs, amend definitions to include rebate of duty or tax on imported materials, excisable materials and taxable services used as input services, and align references to the Finance Act and CENVAT rules. Drawback payable must be reduced where duties or taxes on materials or input services were unpaid, rebated, refunded or credited; average tax on taxable input services may be used for calculation. Electronic shipping bills filed in EDI shall serve as drawback claims and specified processing time limits are shortened.

Exemption for professional representation removes service tax on accountants' and secretaries' statutory authority appearances, later rescinded.
Exempts taxable services provided by practicing chartered accountants, cost accountants and company secretaries in their professional capacity when representing a client before any statutory authority in proceedings initiated by issuance of a notice, relieving such services from the whole of service tax leviable under section 66, by Notification No. 25/2006-Service Tax.

Industrial Park approval conditions tax benefits only after required units located and adherence to infrastructure, occupancy and operational requirements.
The Central Government notifies the undertaking developed and operated by M/s. RMZCorp Holdings Private Limited as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to specified terms and conditions. The approval specifies location, area, permitted activities, allocation of industrial area, minimum number of units required to access tax benefits, investment and commencement timelines. Conditions include mandated minimum infrastructure expenditure proportions, definition of infrastructure, cap on single-unit occupancy of allocable area, requirement for statutory approvals for foreign investment, continuous operation by the applicant, transfer notification procedures, and grounds for invalidation for misrepresentation or non-compliance.

Section 80-IA industrial park notification: tax benefits granted subject to infrastructure, occupancy and compliance conditions.
Notification under Section 80-IA(4)(iii) designates Akruti Nirman Limited's MIDC Marol undertaking as an Industrial Park for tax benefits, specifying location, area, permitted industrial activities, allocable area percentages, minimum number of units, commencement date, investment and infrastructure requirements. Benefits are conditional on meeting minimum infrastructure expenditure thresholds, unit occupancy limits, statutory approvals, establishment of the required number of units, continued operation by the promoter, and adherence to scheme conditions; misrepresentation, undisclosed material facts, unauthorised amendments, transfer without intimation, or non-compliance may invalidate approval.

Industrial park designation under section 80IA conditions tax benefits on investment, unit thresholds and operational compliance.
Notification designates M/s. Ferani Hotels Private Limited's undertaking as an industrial park for the purposes of clause (iii) of sub section (4) of section 80IA, subject to annexed terms. Tax benefits are available only after the minimum number of industrial units are established and the promoter operates the park during the benefit period. The annexure prescribes location, area, permitted activities, allocable industrial and commercial proportions, minimum investment and infrastructure thresholds, infrastructure definition, unit occupancy limits, approval and FDI compliance, transfer notification requirements, delay and amendment consequences, and invalidation grounds for non compliance.

Continuation of Whole Time Member appointment approved, subject to statutory age limit and until further orders.
Approval is granted for the continuation of Shri G. Anantharaman as Whole Time Member of the Securities and Exchange Board of India w.e.f. 1-9-2006 to 14-12-2007, under powers conferred by the Securities and Exchange Board of India Act, 1992 read with the Terms and Conditions of Services of Chairman and Members Rules, 1992, subject to the earliest of the specified period, attainment of the age of 65 years, or until further orders.

Research approval period under Section 35(1)(iii) corrected to cover revised tax-year dates in Notification corrigendum.
The notification amends the temporal scope of approval under Section 35(1)(iii), replacing the previously stated approved span with a corrected period from 1-4-2003 to 31-3-2006, thereby modifying Notification No. 44/2006 and adjusting the period for which research-related tax approval was granted.

Industrial park notification grants conditional tax benefits subject to infrastructure standards, unit thresholds, approvals and ongoing compliance.
Central Government notifies the Industrial Park at Singhana, developed and to be operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location, area, manufacturing scope, 100% allocable industrial area, minimum 30 units, infrastructure expenditure thresholds, defined infrastructure components, unit area cap, separate statutory approvals for FDI, tax benefits only after minimum units locate, promoter to operate park during benefit period, and invalidation or withdrawal provisions for misinformation, delay, unapproved amendments or noncompliance.

Industrial park tax eligibility conditioned on infrastructure thresholds, minimum unit occupancy, operator continuity and strict compliance requirements.
Notification declares the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: identification and location, area and allocable uses, minimum industrial units, proposed investments and commencement date. Eligibility and retention of tax benefits require specified minimum infrastructure expenditure proportions, defined common infrastructure facilities, limitation on single-unit area occupation, separate approvals for foreign investment, occupancy of the minimum number of units before benefits accrue, continued operation by the developer, consequences for delayed commencement, transfer notification procedures, and invalidation or withdrawal for misinformation, undisclosed material facts, unauthorised amendments, or other non-compliance.

All Industry Rate of drawback amended to add tariff entries and specified drawback rates for listed consumer goods.
Amendment revises the All Industry Rate of drawback Schedule by inserting new tariff items with product descriptions, units and specified drawback rate columns into Chapters 42, 65 and 96 of Notification No.36/2005-CUSTOMS(N.T.), substituting prior entries for combs and adding entries for cotton hand-bags and certain headgear, thereby modifying entitlement calculations under the drawback framework.