Exemption under section 35AC extended for charitable ambulance rural medical programme, preserving eligibility for tax relief.
The Central Government, acting under the statutory provision for specification of eligible projects, on recommendation under sub rule (5) of rule 11M, specifies the ambulance van rural medical help programme at Dhankot Village carried out by Om Indu Jain Charitable Trust as an eligible project for a further period commencing with the stated assessment year, at the estimated project cost, thereby extending its tax exempt status.

Exemption under Section 35AC: purchase and running of Willingdon Hospital specified as eligible project for further period.
Central Government specifies the purchase and running of Willingdon Hospital, Chennai, by Medical Research Foundation as an eligible project under section 35AC for a further three years beginning with assessment year 2001 2002, following the National Committee's recommendation that the project is being executed properly and continues at the estimated project cost.

Exemption under section 35AC extended for rural welfare projects, renewing eligibility after committee recommendation by Central Government.
Central Government specified the scheme of running multifarious rural welfare projects in health care, education, sports and cultural activities in Madhya Pradesh, Gujarat and Maharashtra by Shri Sadguru Seva Sangh Trust as an eligible project for exemption under section 35AC, after the National Committee recommended a further three-year extension and at the revised estimated project cost.

Tax exemption under section 35AC: approved institutions and projects qualify for specified deductions for eligible contributions.
Tax exemption under section 35AC approves named institutions and their specified projects or schemes as eligible for deduction; the notification lists each institution, describes the eligible project or scheme with its estimated cost, and specifies the maximum amount of that cost allowable as a deduction. The notification applies to the assessment years specified for the listed projects and notes subsequent substitutions altering certain Table entries.

Specification of immovable properties: floor-area thresholds for residential and commercial premises determine tax return applicability.
The Board specifies immovable properties that trigger the proviso to the return-filing provision by applying floor-area criteria: designated residential and commercial properties meeting prescribed minimum floor areas are treated as specified immovable properties. These thresholds are applied only within an enumerated list of urban agglomerations and the municipal, development authority or notified limits specified for each named area.

Specified urban agglomerations designated for the Income tax proviso, defining municipal and development authority territorial limits.
Notification No. 11325 dated 10-4-2000 by the Central Board of Direct Taxes specifies named urban agglomerations for the purposes of the proviso to section 139 of the Income tax Act. Each entry identifies constituent municipal entities, development authorities, cantonment limits or state notifications and statutes that define the territorial extent of the relevant urban agglomeration, thereby fixing the geographic units to which the proviso applies.

Anti-dumping duty on Aniline imposed for dumped imports causing material injury, with exporter-specific duty rates applied.
Imposition of anti-dumping duty on Aniline (sub-heading 2921.41) from Japan and the United States based on findings of export below normal value and resulting material injury to the Indian industry; exporter- and producer-specific per kilogram duty rates are specified in an annexed Table. The notification was issued under section 9A of the Customs Tariff Act and applicable anti-dumping rules of 1995, and was effective up to and inclusive of 9 October 2000, later rescinded by a subsequent notification dated 6 October 2000.

Exemption under section 10(23C)(iv): CAPART notified conditionally for specified assessment years, subject to application and investment restrictions.
The Central Government notifies CAPART as qualifying under section 10(23C)(iv) for assessment years 1996-97 to 1998-99, conditional on applying or accumulating income wholly for its objects; restricting investments or deposits to modes specified in section 11(5) except certain maintained voluntary contributions; excluding business profits unless incidental and maintained in separate books; and regularly filing returns of income in accordance with the Income-tax Act.

Section 10(23C)(iv) notification grants tax exempt status to a charitable trust subject to application, investment, business and filing conditions.
Central Government notifies Anandashram Trust, Kanhangad under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated wholly and exclusively to the trust's objects; investments and deposits are limited to forms specified in section 11(5) (excluding certain voluntary contributions retained as jewellery or furniture); exemption excludes business profits unless business is incidental and separate books are maintained; and the trust must regularly file income tax returns.

Tax exemption under charitable notification: Archery Association granted tax-exempt status subject to application, investment, distribution and business conditions.
Notification treats the Archery Association of India as eligible under clause (23) of section 10 for the stated assessment years subject to conditions: income must be applied or accumulated exclusively for the association's objects in line with section 11(2) and (3) as modified; investments and deposits are limited to forms in section 11(5) except specified tangible voluntary contributions; income distribution to members is prohibited except grants to affiliated bodies; and business profits are excluded unless incidental and recorded in separate books.

Import policy amendment: non ozone depleting chemicals moved to open general licence while other chemical entries remain restricted.
The Foreign Trade Policy corrigendum amends Exim Code entries to place non ozone depleting chemicals on Import Open General Licence and to classify conventional discharge lamp ballasts as free for import, while retaining restricted status for other chemical categories; the notification updates policy conditions and import under SIL/Public Notice as applicable.

Invoice requirements for CENVAT compliance: format, mandatory registration details, pre authentication exception for computer invoices.
The notification prescribes required invoice particulars and format for CENVAT compliance, including colour coded copies, requirement that first and last invoice book copies be pre authenticated (except computer generated invoices), and that invoices be pre printed with issuer name, address, Central Excise registration number, Range/Division/Commissionerate and tax registration numbers. The Annexure sets a proforma listing issuer, consignee, supplier and manufacturer/importer details, goods description, identification marks, quantity, value, duty rate and amount, transport and timing details, and a certificate concerning source or receipt of goods, with limited particulars permitted to be filled later if initially unknown.

Vocational education institutions in small towns and rural areas added to tax rules as eligible establishments.
Amendment adds item (o) to clause (i) of rule 11K in Part-II, sub-part F of the Income-tax Rules, 1962, to include the establishment and running of institutions for vocational education and training in rural areas or towns with small populations as a qualifying category; the amendment is made under Section 295 and comes into force on publication in the Official Gazette.

Professional gross receipts threshold excludes small practitioners from rule 6F application when receipts fall below statutory limit.
The substituted proviso excludes application of the sub rule where a person's total gross receipts in the profession do not exceed one lakh fifty thousand rupees in any one of the three years immediately preceding the previous year, or where a profession has been newly set up, if total gross receipts for the previous year are not likely to exceed that amount.

Tax exemption approval under education charity provision granted, subject to compliance and regular return filing.
Approval is granted to the Child Education Society, New Delhi, under sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 for the assessment years 1999-2000 to 2001-2002, provided the society conforms to and complies with that sub-clause read with rule 2CA of the Income-tax Rules, 1962, and regularly files its return of income in accordance with the Income-tax Act, 1961.

Tax exemption approval under section 10(23C)(vi) requires rule 2CA compliance and regular filing of income tax returns.
Approval was granted to Child Education Society, New Delhi, under sub clause (vi) of clause (23C) of section 10 for assessment years 1999-2000 to 2001-2002, conditional on conformity with that sub clause read with rule 2CA of the Income tax Rules, 1962, and on the society's regular filing of its return of income in accordance with the Income tax Act.

Rescission of anti-dumping notification: prior customs notification withdrawn under powers of the Customs Tariff Act.
The Central Government, exercising powers under sub-section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 and rule 20 of the Customs Tariff Rules, 1995, rescinds Notification No.115/99-Customs (dated 11 October 1999), formally withdrawing that notification and terminating its legal effect by departmental Gazette publication.

Anti-dumping duty on Thermal Sensitive Paper imposed, exporters subject to differentiated import rates and retroactive effect.
An anti-dumping duty is imposed on Thermal Sensitive Paper from the European Union and Japan after findings of export below normal value, material injury to the domestic industry, and causal nexus. The levy is authorised under the Customs Tariff Act and anti-dumping rules. The notification specifies differentiated per-unit duties for a named EU exporter, other EU exporters, and all Japanese exporters, and makes the duty payable with retrospective effect from the date of provisional imposition.

Rescission of customs antidumping notification under Customs Tariff Act authority withdraws the earlier notification's operative effect.
Rescission of an earlier customs notification is issued by the Central Government under the authority of sub section (2) of section 9A of the Customs Tariff Act, 1975 read with rule 13 of the Customs Tariff Rules, 1995, withdrawing Notification No.120/99 Customs as published in the Gazette and thereby terminating that notification's operative effect.

Anti-Dumping duty on acrylonitrile butadiene rubber from Taiwan imposed; specified exporters liable and duty effective from provisional date.
Pursuant to section 9A(1) and (5) of the Customs Tariff Act, 1975 and rules 18 and 20 of the Anti dumping Rules, the Central Government imposes an anti dumping duty on Acrylonitrile Butadiene Rubber (NBR) imported from Taiwan by the named exporter and other exporters at the rate specified in the annexed table, with the duty levied with effect from the date provisional measures were imposed.