Tax exemption under section 35AC extended for an Integrated Rural Development Project, preserving eligibility for further assessment years.
The Central Government specifies continued tax exemption under section 35AC for the Integrated Rural Development Project carried out by Murleidhor Jalan Foundation, extending eligibility for three assessment years from assessment year 2000 2001. The project components include primary schools, community centres, a vocational training centre at Dibrugarh, old age homes, tubewells, health centres, mobile dispensaries, road construction, dwelling units for the poor, low cost latrines and first phase of a sports stadium, at an estimated cost of rupees four crore seventeen lakhs seventy four thousands, following a National Committee recommendation under the Income tax Rules.

Section 35AC eligibility extended for running health camps; project specified for further assessment years with amended project cost.
The Central Government specified the project of running health camps in rural areas of all districts of Tamilnadu by Singhvi Charitable Trust as an eligible project for exemption under Section 35AC, and, following the National Committee's recommendation, has specified the project for a further three assessment years commencing from assessment year 2000 2001 and amended the estimated project cost to rupees two crore one lakh.

Exemption under Section 35AC extended for Supporting the Leprosy Mission Hospitals for three additional assessment years.
Central Government re-specifies the project "Supporting the Leprosy Mission Hospitals" executed by The Leprosy Mission Trust India as an eligible scheme under Section 35AC, following a National Committee recommendation under rule 11M, for a further three assessment years commencing 1999-2000, invoking sub-section (1) read with clause (b) of the Explanation to Section 35AC and noting the estimated project cost.

Tax notification amendment increases approved amount for Janki Devi Bajaj Gram Vikas Sanstha under income tax provisions.
The operative change substitutes the previously specified monetary description in the notification schedule entry for Janki Devi Bajaj Gram Vikas Sanstha with a revised monetary description, effected on the recommendations of the National Committee and made under the powers conferred by the relevant provision of the Income-tax Act.

Exemption provision: literacy project for nomadic Gujjars specified as eligible for tax benefits for further assessment years.
The Central Government specifies the project of Total literacy amongst nomadic Gujjars by Rural Litigation and Entitlement Kendras (RLEK), Dehradun, as an eligible charitable project under the tax exemption provision, following the National Committee's recommendation that execution is proper, and extends the project's eligibility for a further three assessment years commencing from the assessment year 1999-2000 with an estimated project cost.

Exemption under section 35AC: Mid-day Meal Scheme specified as eligible project for further assessment years.
The Central Government, invoking powers under Section 35AC of the Income-tax Act, specifies the Mid-day Meal Scheme run by Maria Seva Sangha in three Bangalore schools as an eligible project for tax exemption for two further assessment years commencing with assessment year 2000-2001, at an estimated cost of rupees fifteen lakhs, following a National Committee recommendation under rule 11M(5).

Exemption under section 35AC extended for Andh Kalyan Kendra project as an eligible charitable scheme for further assessment years.
Exemption under section 35AC is specified for the project of construction, equipments, furnishing and running of Andh Kalyan Kendra at Village Ranip, District Ahmedabad carried out by Andh Kalyan Kendra (Blind Welfare Centre), and is extended as an eligible project for a further period of three assessment years commencing from the assessment year 2000-2001 following a recommendation by the National Committee under the Income-tax Rules.

Section 35AC exemption: specified charitable hospital and research institute project permitted continued eligibility following committee recommendation.
Central Government specified continuation of tax-exemption eligibility for the Adhiparasakthi Charitable Medical, Educational and Cultural Trust's project for construction, furnishing and equipment of a hospital and research institute at Melmaruvathur, Tamilnadu, following a National Committee recommendation that execution was proper; the project is designated an eligible project or scheme for a further three assessment years under the Income-tax Act, with an estimated project cost recorded.

Section 35AC exemption extended for a tribal educational and vocational project after regulatory recommendation.
Central Government specifies extension of exemption under section 35AC for the construction of Saraswati Vidya Mandir by Shri Hari Vanvasi Vikas Samiti, Kalyan Ashram, Ranchi, as an eligible project or scheme for three further assessment years commencing from assessment year 1999-2000, following a National Committee recommendation that the project is being executed properly.

Exemption under section 35AC: project eligibility extended after committee recommendation, preserving tax benefit for donor contributions.
Central Government, acting on a National Committee recommendation, specifies the construction of the centenary building for Srivilliputtur Higher Secondary School by Srivilliputtur Hindu High School Old Students Association as an eligible project for income tax exemption under the governing provision for a further three assessment years commencing from the assessment year 2000 2001, at an estimated cost of twenty eight lakhs, extending the original three year designation that began with the assessment year 1997 98.

Exemption under section 35AC extended for Medical Relief Project, eligibility renewed and approved cost amended.
Exemption under section 35AC for the Medical Relief Project at Ahmedabad executed by Dardiono Rahat Fund is re specified as an eligible project for a further three assessment years commencing with assessment year 2000 2001, following the National Committee's recommendation that the scheme is being properly executed and proposing revision of the approved cost to rupees one crore sixteen lakhs.

Exemption under section 35AC extended to Primary Health Care project, preserving donor tax benefit eligibility for a further assessment period.
Central Government specifies the Primary Health Care and Socio Economic Development Programme executed by Vivekananda Swasthya Seva Sangha in specified West Bengal villages as an eligible project or scheme under section 35AC for a further period of three assessment years beginning with the assessment year 2000 2001, following the National Committee's recommendation that the project is being executed properly and noting the project's estimated cost.

Tax exemption eligibility for Basketball Complex extended under section 35AC, enabling continued deduction for the specified project.
Central Government specifies the Basketball Complex at Race Course Road, Indore, carried out by Corporation (Area) Basketball Trust, as an eligible project for exemption under section 35AC at an amended estimated cost of rupees sixteen crores, and extends its eligibility for a further three assessment years commencing from assessment year 2000-2001, following a recommendation by the National Committee under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Exemption under section 35AC extended for a rural school construction and running project by Dalmia Shiksha Pratisthan.
Central Government specifies extension of eligibility under section 35AC for the construction and running of a school (including cost of vehicles) in thirty villages of Sundergarh District, Orissa, carried out by Dalmia Shiksha Pratisthan, at an estimated cost of twenty-five lakhs six thousand, for a further period of three assessment years commencing from the assessment year 2000-2001, following a National Committee recommendation that the project is being properly executed.

Deduction under section 35AC: notification approves specified charitable projects and caps allowable expenditure for tax deduction.
Notification under section 35AC approves named institutions and specifies eligible charitable projects or schemes, stating estimated project costs and the maximum amount of such cost allowable as a deduction. Projects include drinking water, medical treatment and facilities, rehabilitation, slum rehousing, blood-bank equipment, education and rural development, hospital renovation, and community infrastructure. The notification pairs each institution with a project, its projected expenditure and the capped deductible amount, and limits temporal applicability for certain entries by reference to specific assessment years.

Designation of Customs Authority updated; specified officer references must be read as their substituted authorities under the notification.
The central government, invoking section 25(1) of the Customs Act and section 3A of the Customs Tariff Act, directs that references in Ministry of Finance notifications to specified authorities are to be construed as references to substituted authorities set out in a table: Deputy Commissioner of Customs Joint Commissioner of Customs; Assistant Commissioner of Customs Assistant Commissioner of Customs or Deputy Commissioner of Customs; Assistant Commissioner of Central Excise Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.

Customs exemption amendment updates tariff classifications for silicon products and undiffused wafers, altering schedule codes and duty treatment.
The Central Government amends existing customs exemption notifications by substituting the Table entry in Notification No. 20/99-Cus. to list (A) silicon in all forms for manufacture of undiffused silicon wafers and (B) undiffused silicon wafers for manufacture of solar cells or solar cell modules, each with specified tariff code groupings and duty treatment; and by revising List A entries in Notification No. 25/99-Cus. to replace the column (2) schedule codes against two serial numbers, thereby updating the schedule cross-references for those exemptions.

Exemption from additional customs duty: high speed diesel oil imports relieved from duty equivalent to excise.
The Central Government exempted high speed diesel oil imported into India from that portion of additional customs duty which is equivalent to the additional duty of excise chargeable on the product, exercising powers under the Customs Act and confining the exemption to the tariff classification for high speed diesel oil; the exemption was later rescinded by a subsequent notification.

Exemption from customs surcharge for specified imported goods, subject to existing duty conditions and listed tariff entries.
Notification exempts specified imported goods from the whole of the customs surcharge under the Finance Act, 1999, for goods falling within the First Schedule to the Customs Tariff Act, 1975, as listed in the Table. The exemption includes gold and silver subject to any conditions attaching to their customs duty exemption in the First Schedule and prior notifications, and extends to a wide range of tariff headings and specific machinery, parts, electronic components, and other goods when imported into India.

Rescission of customs notifications removes specified exemption orders under statutory powers in the public interest.
The Central Government, exercising statutory authority under the Customs Act and in reference to the Customs Tariff Act, rescinds Notifications Nos. 21/99-Cus., 23/99-Cus. and 24/99-Cus. as necessary in the public interest, thereby annulling the specified miscellaneous exemption notifications of the Department of Revenue.