Exemption under section 35AC extended for the trust's corpus fund scheme, preserving donor tax relief eligibility.
The Central Government specifies continuation of eligibility under section 35AC for the Corpus Fund of Siva Sakhti Sathya Sai Charitable Trust, authorising the project as an eligible scheme for a further two years commencing from the financial year 2006-2007, based on the National Committee's recommendation and without change to the previously approved project cost.

Exemption under Section 35AC extended for Allana Foundation project, reaffirming eligible project status and unchanged approved cost.
Project Naya Jeevan operated by Allana Foundation-providing medical, educational, health and nutrition services, poverty relief and employment generation for handicapped persons, women and girls-is specified as an eligible project under section 35AC for a further two years beginning from the financial year 2006-2007, pursuant to a National Committee recommendation, with no change in the approved project cost.

Section 35AC eligibility extended for Anjali project; project cost ceiling increased and notification amended for a further period.
Amendment specifies continued eligibility under Section 35AC for Anjali (Society for Rural Health and Development) at Ranasan-Harsol-Sabarkantha for a further three-year term commencing fiscal 2006-2007, following a recommendation by the National Committee; it also amends the earlier notification to increase the maximum estimated project cost while retaining the corpus fund component.

Exemption under section 35AC extended for a rehabilitation charity project, preserving its approved funding and eligibility.
The Central Government specifies continuation of the Rehabilitation of the disabled project carried out by Sri Vadilal S. Gandhi Charitable Trust as an eligible scheme under section 35AC for a further two years from financial year 2006-2007, following the National Committee's recommendation, and maintains the previously approved project cost and corpus fund without change.

Corrigendum to Income Tax notification: administrative correction of reference year, replacing the earlier year with 2004-2005.
Corrigendum effecting an administrative amendment to a prior Income Tax notification: the Government issues a correction to Notification S.O.127(E) published 2 February 2005 in the Gazette, substituting the previously stated reference year with the subsequent year and directing that the last line of the original notification read 2004-2005 instead of the year originally printed.

Exemption under section 35AC specified project extension; eligible scheme continues for additional period following statutory recommendation.
Specification under section 35AC designates construction, equipping, furnishing and operation of Andh Kalyan Kendra at Village Ranip by Andh Kalyan Kendra (Blind Welfare Centre) as an eligible project for tax-exemption purposes for a further two-year period commencing with the financial year 2006-2007, without any change in the approved project cost, following a recommendation under rule 11M sub-rule (5) of the Income-tax Rules, 1962.

Exemption under section 35AC: eligible health centre project extended and budgetary cap increased under amended notification.
The Central Government specifies the Running of Omayal Achi Community Health Centre at Arakambakkam by Mr. Omayal Achi Mr. Arunachalam Trust as an eligible project under section 35AC for a further three years commencing with the financial year 2006-2007, based on the National Committee's recommendation that the project is properly executed; the prior notification is amended to substitute the previously stated maximum project cost and corpus fund with higher figures in the Table for deduction under section 35AC.

Exemption under section 35AC: government approved institutions and specified projects eligible for tax-deductible donations under notified limits.
Approval of institutions and specification of projects under section 35AC permits deductions for donations to named charitable projects; for each institution the government specifies the eligible project or scheme, an estimated project cost and the maximum cost allowable as a deduction under section 35AC, subject to the notification's project-specific monetary ceilings and fixed two- or three-year notification periods, with certain monetary entries later substituted by follow-up notifications.

Transitional arrangements disapplied for pulse exports where irrevocable Letters of Credit were opened on or after 22 June 2006.
The Government amended Notification No.15 to provide that the transitional arrangements in the Foreign Trade Policy shall not apply to exports of pulses against irrevocable Letters of Credit opened on or after 22.6.2006, because the Government's prohibition on pulse exports was announced and widely publicised on that date.

Export prohibition on sugar imposed until fiscal year end, subject to limited exceptions, licence extensions and conditional releases.
The Government amends the ITC HS export classifications to prohibit sugar exports until the end of the financial year, making sugar Prohibited for export unless specifically permitted by DGFT; preferential quota sugar to EU and USA is permitted through the Indian Sugar Exim Corporation subject to quantitative ceilings, exports to Bhutan and Maldives are excluded, transitional LC arrangements after the public announcement are inapplicable, and advance licence obligations and Release Orders receive specified extensions and exceptions.

Customs airport designation: Shamshabad notified for import unloading and export loading of goods and related classes of goods.
The Central Board of Excise and Customs has amended the principal customs notification to designate Shamshabad (village), Ranga Reddy District near Hyderabad, as a customs airport authorised for unloading of imported goods and loading of export goods, including any class of such goods, thereby adding Shamshabad to the schedule of locations recognised for customs import and export handling.

Customs exemption amendment adds Sherathang-Nathula land route to permitted entry points under existing exemption notification.
Amendment to notification No. 38/96 Customs substitutes the item (g) route description to add the Sherathang land route through Nathula Pass between Sherathang in East Sikkim (India) and Renqinggang in the Tibet Autonomous Region (China), alongside the existing Uttaranchal Gunji Pulan route and the Namgaya-Shipkila-Shilpi Jui Jiuba land route in Kinnaur.

Export prohibition on pulses extended to end of financial year under Foreign Trade Act powers by DGFT notification.
The Central Government, invoking the Foreign Trade Act and provisions of the Foreign Trade Policy, amends a prior notification to extend the export prohibition on pulses so that the period of effect reads "till the end of the financial year (i.e. upto 31.3.2007)" in place of the earlier six month wording; the amendment is issued in the public interest and published as Notification No.17/2006.

Appointment of special adjudicators to centralize adjudication of DRI show cause notices involving specified importers.
Authorises the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi, to exercise the powers and discharge the duties of specified Commissioners of Customs for adjudicating show cause notices issued by the Directorate of Revenue Intelligence in relation to named importers, effecting a delegation of authority and centralisation of adjudication for those matters.

Industrial park designation under Section 80 IA enables tax incentives subject to infrastructure, unit and compliance conditions.
Notification designates M/s. Avacado Properties & Trading (India) Pvt. Ltd.'s undertaking as an industrial park for clause (iii) of sub section (4) of Section 80 IA, subject to annexed terms: specified location, area, activity mix, allocable industrial/commercial split, minimum number of units before tax benefits, and minimum infrastructure investment proportions. Approval requires continued operation by the developer, separate statutory approvals for foreign investment, joint notification on transfer of operation, and may be withdrawn for misinformation, unapproved plan amendments, delayed commencement beyond the specified period, or non compliance.

Industrial park notification designates undertaking as eligible for section 80IA benefits subject to specified investment, unit and compliance conditions
Notification under Section 80 IA(4)(iii) designates Subramanya Construction & Development Company Limited's undertaking as an industrial park eligible for tax benefits, subject to conditions: 9.03 acres allocated 100% for industrial use; minimum four units; permitted activities including manufacture of computers and software services; infrastructure investment thresholds (minimum 50% of project cost, 60% where built up industrial space provided); no single unit to occupy more than fifty percent of allocable area; tax benefits available only after minimum units locate; operator must continue to operate; transfers and delays require specified approvals and intimation; noncompliance risks invalidation or withdrawal of approval.

Industrial park notification: tax benefits depend on allocation, investment, minimum units, operation, transfer and compliance conditions.
The Central Government notifies M/s. Shyamaraju & Company (India) Private Limited's undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to annexed terms. Conditions for tax benefit eligibility include specified allocable area proportions for industrial and commercial use, a minimum number of industrial units on site, prescribed minimum infrastructure and built up investment thresholds, occupancy limits for single units, separate statutory approvals for investments, continued operation by the grantee during benefit entitlement, transfer intimation procedures, and invalidation or withdrawal for misinformation, undisclosed material facts, amendments without approval, or non compliance.

Industrial park notification conditions tax eligibility for Panchshil Tech Park, subject to infrastructure, unit-count and approval requirements.
Notification designates M/s. Ashray Premises Private Limited's Panchshil Tech Park as an industrial park for the purposes of Section 80-IA(4)(iii), subject to the Industrial Park Scheme, 2002 and the annexed conditions. The annexure prescribes site, area, permitted activities, allocable area percentages for industrial and commercial use, minimum unit count, investment and infrastructure thresholds, required infrastructure components, limits on single-unit occupation, separate approvals for foreign or non-resident investment, commencement and transfer procedures, and grounds for invalidation or withdrawal for noncompliance.

Industrial park notification confirms tax benefit eligibility upon adherence to infrastructure, unit, operational and approval requirements.
Central Government notifies M/s. DLF InfoCity Developers (Chandigarh) Limited's undertaking at Site Nos. 22 & 23, Chandigarh Technology Park as an industrial park under section 80-IA(4)(iii), subject to annexed terms: 8-acre area, specified NIC-coded activities, 66% industrial allocable area, minimum four industrial units, stated investment commitments and commencement schedule. Eligibility for tax benefits requires meeting minimum infrastructure expenditure thresholds (50% generally; 60% where built-up industrial space is provided), provision of listed common infrastructure on commercial terms, compliance with occupancy limits, continued operation by the developer, separate statutory approvals, notification on transfer, and exposure to invalidation or withdrawal for misinformation, non-disclosure, unauthorized amendments, or non-compliance.

Industrial park approval under section 80-IA secures tax benefit eligibility subject to infrastructure, unit thresholds and compliance.
Notification designates M/s. Coretech Realty Private Limited's undertaking at EPIP Industrial Area, Hoodi, Bangalore as an industrial park for purposes of section 80-IA(4)(iii), subject to annexed terms and conditions. Key operational conditions include minimum unit presence before tax benefits attach, specified minimum infrastructure expenditure thresholds (50% generally, 60% where built-up industrial space is provided), defined infrastructure components, a fifty percent cap on occupation by any single unit, requirement for separate statutory approvals for foreign investment, continuous operation by the developer during the benefit period, and grounds for invalidation including misrepresentation, non-disclosure, unauthorized project amendments, and delayed commencement requiring fresh approval.