Appointment of Commissioner of Customs to adjudicate a show cause notice concerning import-related proceedings under the Customs Act.
Under sub-section (1) of section 4 of the Customs Act, 1962, the Central Government appoints the Commissioner of Customs, Calcutta to act as Commissioner of Customs (Imports), Mumbai and as Commissioner of Customs (ICD), Tughlakabad, New Delhi for the specific purpose of adjudicating the Show Cause Notice issued to M/s. Paharpur Plastics, Plot No.10, Site IV, Industrial Area, Sahibabad, District Ghaziabad.

Appointment of Commissioner of Customs to adjudicate a specified show cause notice under Customs Act powers.
The Central Government designates the Commissioner of Customs (ICD), Tughlakabad, New Delhi to act as Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai for the limited purpose of adjudicating the show cause notice issued to M/s. Rajesh Enterprises and M/s. Surya Enterprises, implementing an administrative delegation under the Customs Act to authorize adjudication of the specified proceeding.

Appointment of Commissioner of Customs to adjudicate specified show cause notices under delegated authority.
The Central Government, by Notification No. 27/2000 Customs (N.T.) dated 27 April 2000 and under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs (Air Cargo), New Delhi to exercise the functions of specified Commissioner of Customs posts for the sole purpose of adjudicating the show cause notices in DRLF No. 50D/27/98 CL dated 11 February 2000 concerning five named Delhi firms.

Appointment under Customs Act: Commissioner designated to adjudicate a specified customs show cause notice.
The Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Commissioner of Customs (Port), Chennai to be the Commissioner of Customs, Custom House, Calcutta for the sole purpose of adjudicating the show cause notice issued to M/s. Base Corporation Limited, Bangalore by the Directorate of Revenue Intelligence.

Tax exemption for charitable projects: eligible status for sports centre extended, enabling continued deductible contributions.
The Central Government specifies the construction and running of a sports centre at Agra by Lala Ram Gupta Charitable Trust as an eligible project or scheme under section 35AC for a further three year period beginning with assessment year 2000-2001, exercising powers under sub section (1) read with the Explanation to section 35AC, following a National Committee recommendation that the project is being executed properly.

Amendment to Section 35AC notification narrows approved charitable project to construction and running of a sports centre only.
Exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC, and on recommendation of the National Committee, the Central Government substitutes in notification S.O. 413(E) the words "Construction and running of Sports Centre at Agra" for the earlier description "Construction and running of a school for economically weaker sections of the society and rural poor and a sports centre at Agra" in the Table against serial number 1 for Lalaram Gupta Charitable Trust.

Section 35AC exemption extended for leprosy eradication project, preserving tax-benefit eligibility for specified three-year period.
The Central Government, acting under the Income-tax Act's exemption mechanism, specifies the Sahyog Kushthayagna Trust's leprosy eradication, rehabilitation and rural health scheme at Rajendranagar, District Sabarkantha, Gujarat as an eligible project for a further three-year period following the National Committee's recommendation; the specification identifies the executing trust, project location, estimated project cost and associated corpus fund as part of the eligibility particulars.

Onion export controls impose designated agency allocations, deposit and minimum export price with reporting and shipment deadlines.
Export of onions other than Bangalore Rose and Krishnapuram varieties is canalised through specified agencies with allocated quantities for April-May 2000. Conditions include a refundable deposit forfeitable for failure to export, a Minimum Export Price fixed by NAFED, exporter selection to prevent permit trading, quality maintenance, shipment deadlines through 31 August 2000 (with limited extension for May NOCs), and weekly permit and periodic shipment reporting to NAFED and the Department of Consumer Affairs. Bangalore Rose and Krishnapuram onions remain free for export and a prior export deadline is extended to the end of May 2000.

Deposit limits for Nidhis adjusted; incremental acceptance allowed, branch expansion restricted and governance rotation clarified.
Amendments regulate Nidhis by permitting a limited annual incremental acceptance of deposits for larger Nidhis during a ten year transitional period, disallowing acceptance of deposits for periods under six months except specified savings accounts for loan servicing, and imposing branch limits with grandfathering and a ten year requirement to reduce branch numbers to prescribed maxima, together with adjusted director retirement sequencing to stagger vacancies across consecutive annual general meetings.

Charitable tax exemption granted to a women's union subject to application of income, permitted investments, and filing obligations.
Notification grants charitable tax exemption under clause (23C)(iv) of section 10 to the All Bengal Women's Union, Calcutta for assessment years 1996-97 to 1998-99, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in subsection (5) of section 11 (except voluntary contributions held as jewellery, furniture, etc.); exclude business profits unless incidental to objectives with separate books; and regularly file income-tax returns under the Income-tax Act, 1961.

Tax exemption under section 10(23C)(vi) notified for institute, conditional on compliance, permitted investments and return filing.
Notification grants tax-exempt charitable status to the Birla Institute of Astronomy and Planetarium Sciences, Calcutta for specified assessment years, conditional on conformity with the exemption provision and applicable rule, investment of funds in permitted modes by the statutory deadline with intimation to the tax authority, and regular filing of income-tax returns in accordance with the Income-tax Act.

Tax exemption notification recognizes conditional charitable status; requires compliance with statutory conditions and regular tax return filing.
Notifies that Lagan Kala Upvan, New Delhi is recognized for the purpose of tax exemption as a charitable institution under the relevant sub clause for specified assessment years, provided the society conforms to the sub clause conditions and the procedural rule, and regularly files its return of income before the income tax authority.

Tax exemption under section 10(23C)(v) grants notified status to a temple subject to income use, investment, business, and filing conditions.
Notification under section 10(23C)(v) notifies Ganeshji Mandir, New Delhi for assessment years 1996 97 to 1998 99 subject to conditions requiring exclusive application of income to stated objects; permitted modes of investment or deposit as specified in section 11(5) (excluding certain voluntary contributions held in kind); exclusion of business income unless incidental with separate books; and regular filing of income tax returns.

Duty-free import under DFRC licence exempts customs and special additional duty subject to specified licence endorsements and permitted ports.
Exempts materials imported under a Duty Free Replenishment Certificate (DFRC) licence from customs duty and special additional duty, provided the importer produces the DFRC licence at clearance and the licence contains endorsements specifying the SION number, description and value of the exported resultant product, shipping bill details and FOB value, and the quality, specifications and quantity of materials allowed; the licence and materials must be freely transferable; imports/exports must use specified ports, airports, ICDs or Land Customs Stations unless permitted otherwise by the Commissioner of Customs.

Advance Licence substitution: customs notification replaces Annual Advance Licence wording and updates policy paragraph reference.
The Central Government amends Notification No. 48/99-Customs by substituting the phrase "Annual Advance Licence... with Actual User Condition in terms of para 7.4A of the Export and Import Policy" with "Advance Licence for Annual Requirement... with Actual User Condition in terms of paragraph 7.2 of the Export and Import Policy", thereby changing the licence nomenclature and the policy paragraph cited for the Actual User Condition.

Rate of exchange set for export goods conversion under customs authority, establishing standard currency conversion rates for export procedures.
This notification fixes the rate of exchange to be used for conversion of specified foreign currencies into Indian rupees (and vice versa) for purposes relating to export goods, effective from the first day of the stated month, superseding the prior notification and establishing prescribed conversion rates in two appended schedules.

Rate of exchange fixed for conversion to rupees, governing customs valuation and stamp duty for imported goods.
The Central Government prescribes the rate of exchange for conversion between specified foreign currencies and Indian rupees for calculating stamp duty and for application under the Customs Act in relation to imported goods, superseding the prior notification, with rates set out in two schedules and effective from the first day of May.

Underground allowance rules amended: new taxable allowance for employees in uncongenial underground coal mine climate nationwide.
The Income-tax (Fourth Amendment) Rules, 2000 amend rule 2BB(2) of the Income-tax Rules, 1962 by inserting Sl. No. 12 in the table to provide an underground allowance for an employee working in uncongenial, unnatural climate in underground coal mines, applicable Whole of India, fixed at Rs. 800 per month.

Special compensatory allowance amendment increases exempt amounts and revises eligible areas under income tax rules regime.
Amendment of rule 2BB renames the composite hill compensatory allowance as special compensatory (hilly areas) allowance, revises exemption ceilings for multiple special compensatory and tribal allowances, and replaces the Table entries with a multi tiered schedule mapping specified geographic localities to distinct exempt amounts. The notification takes effect from 1 August 1997 and updates exemption limits and territorial eligibility across categories I-VI and related serial entries.

Designation of income-tax authorities reallocates jurisdiction and empowers chief commissioners to authorise subordinate officers' functions.
The Central Board of Direct Taxes, under section 120 of the Income-tax Act, 1961, suppresses a prior notification (except for past acts) and designates Chief Commissioners and their headquarters to exercise powers and perform functions in respect of specified territorial areas, persons, incomes or cases that were under the Commissioners of Income-tax and Commissioners of Income-tax (Appeals). It also authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate Income-tax authorities to exercise such powers and functions.