Section 35AC eligibility extended for infrastructure development project; project remains eligible for a further three financial years.
Central Government specifies continuation of tax incentivised eligibility for the infrastructure development project by Economic Rural Development Society, Kolkata, following the National Committee's recommendation that the project is being executed properly. The extension covers infrastructure for a school and vocational training centre at the stated address, without change to the previously approved project cost of Rs. 1.03 crore, and specifies eligibility for a further three financial years commencing with 2010-11.

Specification of eligible project under section 35AC extended, with restriction on certificate issuance for the expired renewal year.
The Central Government extended specification of an eligible project for construction, staff residential quarters, equipment purchase and furnishing of a medical and research centre carried out by Aravali Vikas Mandal, renewing eligibility for a further three-year period without change to the approved cost, and directed that the trust shall not issue any certificate under the relevant provision for the already expired first year of the renewed period.

Project eligibility under section 35AC extended for Gift of Vision, Bangalore, preserving donor tax benefits.
The Central Government specifies the scheme "Gift of Vision, Bangalore" by Sri Kanchi Kamakoti Medical Trust as an eligible project under Section 35AC for a further three-year period commencing 2010-11, maintaining the previously approved cost of Rs. 5.40 crore and preserving the scheme's entitlement to the statutory tax incentive during the extended term.

Section 35AC eligibility extended for Pragat Shikshan Sanstha projects, permitting continued tax-incentive treatment for one more year.
The Central Government, relying on the Income-tax Act and a recommendation from the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules, specifies that the projects "Running of Apli Shala; Running of Educational Outreach; Reconstruction of building" carried out by Pragat Shikshan Sanstha, Phaltan, remain eligible projects for a further financial year, with no change in the previously approved project cost.

Section 35AC eligible project designation extended, reaffirming approved project cost and continued tax-incentive eligibility for the trust-run centre.
The Central Government specifies the project providing equipment, furnishing and operation of a residential training centre for mentally retarded persons in Sabarkantha District, Gujarat, run by Sahyog Kushthayagna Trust, as an eligible project under Section 35AC and extends its period of eligibility for a further fixed term commencing with the financial year 2010-11, without altering the last approved project cost, following the National Committee's recommendation.

Duty-free tariff preference extended to additional Least Developed Countries, adding specified states to the eligible imports list.
The Central Government, exercising its customs authority and acting in the public interest, amends the duty-free tariff preference notification by inserting Maldives, Bangladesh and Republic of Burundi into the schedule of beneficiary Least Developed Countries, thereby extending tariff-free treatment to imports from those states and modifying the principal notification's schedule pursuant to the established notification procedure for customs exemptions.

Adjudicating authority designation updated under Customs Act to specify the Inland Container Depot office for the Commissioner role.
Amendment under sections 4(1) and 5(1) of the Customs Act substitutes the office designation in Notification No. 72/2009-Customs (N.T.), replacing the previously named adjudicating office with the Commissioner of Customs at the specified Inland Container Depot as the appointed point for adjudication responsibilities.

Appointment of Common Adjudicating Authority: official designation changed to Commissioner of Customs (Seaport-Import), Chennai.
Under powers conferred by the Customs Act, 1962, the Central Board of Excise and Customs amends notification No. 93/2008-Customs (N.T.) by substituting "Commissioner of Central Excise (Adjudication), Chennai" with "Commissioner of Customs (Seaport-Import), Chennai", effecting a change in the designated proper officer for the Common Adjudicating Authority.

Appointment of Common Adjudicating Authority amended to specify adjudication of particular show cause notices against named firms.
Amendment to the notification appointing a Common Adjudicating Authority substitutes the clause to specify that the Authority shall adjudicate show cause notices concerning Shri Sachin Dhanraj Jain, Proprietor of M/s. Shree Vikran Overseas, and Shri Kamlesh J. Sharma, Proprietor of M/s Dev Texpro, as issued by the Directorate of Revenue Intelligence under the referenced investigation file numbers.

Common Adjudicating Authority appointed to adjudicate specified show cause notices under Customs adjudication powers.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Jaipur as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs (Export), Nhava Sheva, for adjudicating matters arising from a show cause notice issued to M/s P.P.Exports, Jaipur and others by the Additional Director, Directorate General of Revenue Intelligence, Delhi Zonal Unit.

Tariff value fixation: notification substitutes the tariff-value table for specified edible oils and brass scrap, updating import valuation.
Under authority of section 14(2) of the Customs Act, 1962, the Board substitutes a revised Table in Notification No. 36/2001-Cus (N.T.), listing specified goods-various palm oil and palmolein grades, crude soybean oil, brass scrap (all grades), and poppy seeds-with their declared tariff values in US dollars per metric tonne, formalising these values as the reference for customs valuation and related non-tariff purposes.

Duty free tariff preference: Republic of Somalia added to the list of Least Developed Countries under a customs notification amendment.
Amendment adds the Republic of Somalia to the Schedule of beneficiaries under the duty free tariff preference for Least Developed Countries by inserting a new serial entry in Notification No.96/2008-Customs; effected through Notification No.63/2010-Customs dated 13 May 2010 under the powers conferred by the Customs Act and published in the Gazette.

Customs exemption expanded to include specified essential and consumer goods, broadening the list eligible for duty relief.
Central government amends Notification No. 9/1995-Customs under Section 25 of the Customs Act to expand the schedule of goods exempted from customs duty, inserting specific categories of consumer and essential items-including life saving drugs, fertilizers, cotton fabrics, stainless steel utensils, spices, cosmetics, sugar, salt, electric bulbs, X ray and photo paper, among others-into the principal notification's Table and thereby extending duty relief under the existing exemption framework.

Prohibition on wheat export exemption permits specified shipments to Bangladesh, Afghanistan and Maldives through designated public agencies.
Notification exempts specified consignments of wheat and wheat flour from the export prohibition, authorising exports to Bangladesh and Afghanistan and wheat flour to the Maldives through designated public trading agencies. Exports must be sourced from Central Pool stocks and effected at economic cost under powers granted by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Appointment of VAT inspectors to assist the Commissioner in administering the Value Added Tax Act.
The Lieutenant Governor, exercising powers under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act read with rule 47 of the Delhi VAT Rules, appointed specified officers as Assistant Value Added Tax Officers to assist the Commissioner of Value Added Tax in administering the Act, effective from the date of assumption of charge, by a notification issued by the Finance (T&E) Department and signed by the Additional Secretary (Finance/Planning).

Income tax Rules amendment: substitution of SARAL II (ITR 1) and updated return forms, revising filing and verification rules.
Amendment to the Income tax Rules substitutes references to Form No. ITR 1 with Form SARAL II (ITR 1) in Rule 12, revises year references in sub rules, and replaces Appendix II forms (ITR 2 through ITR 7 and ITR V) with updated return formats and instructions. The changes prescribe eligibility for using SARAL II (ITR 1) for certain individuals, update filing and verification procedures, and supply redesigned forms and schedules to govern computation, reporting, electronic transmission acknowledgement, and verification requirements for income tax returns.

Scientific research approval conditioned on use of funds, audited separate accounts, and certified reporting for tax recognition.
Approval under section 35(1)(ii) and Rules 5C and 5E is granted to the organisation as an "other Institution" partly engaged in scientific research subject to conditions: funds must be used for scientific research; research to be carried out by faculty or enrolled students; separate books of accounts for research funds must be maintained and audited by a defined accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for non compliance or cessation of genuine research.

Approved social welfare projects receive specified tax deductions under section 35AC for listed institutions over fixed financial years.
The Central Government, on the National Committee's recommendation, notifies specified institutions and approves particular social and economic welfare projects, setting estimated project costs and the maximum amounts allowable as deductions under Section 35AC of the Income-tax Act. Each approved entry lists the project description, cost (including any corpus fund where applicable) and the exact monetary cap eligible for deduction, with the approval tied to specified financial-year periods (one, two or three years as stated).

Appeals to highest appellate authority enable review of interstate sales tax orders and permit conditional stays on deposit.
Amendments clarify that accepted declarations under section 6A permit movement of goods subject to reassessment or revision on discovery of new facts or legal error. A new Chapter VA enables appeals to the highest appellate authority of the State against orders under section 6A, allows incidental tax issues to be raised, permits stays subject to deposit conditions, and provides for transfer of pending appeals. Section 20 narrows appeals to the Authority for inter State disputes on stock transfers, while section 22 replaces "pre deposit" with "deposit" and allows the Authority to direct refund or transfer of tax wrongly collected, limited by the central sales tax due on the transaction.

Rescission of customs notification withdraws earlier exemption while preserving prior acts and omissions.
The Central Government rescinds Notification No. 26/2010-Customs by exercising the powers under sub-section (1) of section 25 of the Customs Act, terminating the earlier Gazette-published exemption instrument; the rescission does not affect things done or omitted to be done before such rescission.