Hazardous waste import/export prohibition bars trade in listed hazardous wastes, subject only to exemptions under environmental law.
Prohibition under the Customs Act bars import and export of hazardous wastes specified in the Hazardous Wastes (Management and Handling) Rules, subject only to exceptions provided under the Environment Protection Act and its rules; the measure is administratively superseded by a later customs notification.

Specification of vigilance officers designates Home Secretary cum Chief Vigilance Officer and SP/SSP cum Incharge Vigilance Cell for income tax purposes.
The Central Government, invoking sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, specifies the Home Secretary cum Chief Vigilance Officer and the Superintendent of Police or Senior Superintendent of Police cum Incharge Vigilance Cell, Chandigarh Administration, as the officers to perform the vigilance functions contemplated by that sub clause.

Customs exemption for defence programme imports when designated agencies provide dual certification and programme-only use is confirmed.
Adds a conditional customs exemption permitting duty-free import of specific machinery, equipment, components, spares, tools, software, raw materials and consumables for the DHANUSH Programme when imported by designated work centres, government agencies or public sector undertakings and supported at import by a goods list certified by the Programme Management Board Member Secretary as required, for programme use only and not manufactured in India, and certified by an Under Secretary-level officer in the Ministry of Defence as authorized by the Ministry.

Customs notification amendments substitute listed case entries and noticees, updating the table under statutory authority of the Customs Act.
Amendments to Notification No. 54/2001-CUSTOMS(N.T.) substitute the Table entries for S.No. 11, 16, 18, 20, 21, 23, 35, 37, 38, 39 and 57 by providing revised departmental file references and naming the noticees; the Board issues Notification No. 34/2004 under section 4(1) of the Customs Act, 1962 to effect these substitutions and records the principal notification's publication details.

Appointment of Adjudicating Authority for customs adjudication to hear show cause notices against a trader under Customs Act.
The Board, under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Bangalore to act as Commissioner of Customs (Sea Port) and Commissioner of Customs (Air Port) for the purpose of adjudicating matters relating to the show cause notices issued to M/s Sansri Trading Corporation, as referenced in the notification, thereby allocating adjudicatory responsibility for those DRI-issued notices.

Tariff value amendment sets updated import valuation benchmarks for specified commodities including brass scrap.
Amendment to tariff values substitutes the Table in the principal Customs notification under Section 14(2) of the Customs Act, 1962, prescribing US dollar per metric tonne tariff values for listed goods, including various palm and soyabean oil categories and Brass Scrap (all grades), thereby updating the benchmarks used for customs import valuation and assessment.

Prior approval requirement: declarations must be submitted to authorised dealer; exporters must receive reasonable opportunity to represent.
Amendment requires that export-related declarations be submitted to the authorised dealer for prior approval, which may be granted, withheld, or made subject to conditions specified by the Reserve Bank, and further provides that no Reserve Bank direction or authorised dealer withholding of approval shall occur unless the exporter has been given a reasonable opportunity to make representations.

Related-party deposits allowed from directors, relatives or members if accompanied by written declaration that funds are not borrowed.
The amendment substitutes clause (ix) in rule 2(b) to permit amounts received from a director, a relative of a director, or from a member by a private company only where the giver furnishes at the time of giving a written declaration that the amount is not sourced from funds acquired by borrowing or accepting from others.

Tax exemption notification for Institute for Financial Management and Research with conditions on income application, investments, business, and dissolution.
Notification grants tax-exempt status to the Institute for Financial Management and Research, Chennai for specified assessment years subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to permitted modes (with limited exceptions for voluntary contributions held as movable articles); exclude business income unless incidental and separately accounted; file returns of income as required by law; and transfer surplus assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition for charity subject to exclusive application of income, permitted investments, separate business accounts, timely returns.
Notification under Section 10(23C)(iv) grants tax-exempt recognition to the Aga Khan Rural Support Programme (India) for the assessment years 2000-2001 to 2002-2003, conditional on exclusive application or accumulation of income for charitable objects, investment and deposit restrictions to permitted forms, treatment of business income as incidental only when separate books are kept, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a like-minded charitable organisation.

Tax exemption under Section 10(23C)(iv) granted to International Commission on Irrigation and Drainage subject to compliance and asset transfer rules.
Notification grants tax-exempt status to the International Commission on Irrigation and Drainage under Section 10(23C)(iv) for specified assessment years, conditional on applying income exclusively to its objects, restricting investments to permitted forms, treating business income as incidental with separate books, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.

Exemption under Section 10(23C)(iv) conditions tax-exempt status on exclusive application of income and prescribed investment and reporting requirements.
Notification under Section 10(23C)(iv) recognizes West Zone Cultural Centre, Udaipur for the specified assessment years subject to conditions: apply income wholly and exclusively to objects; restrict investments to forms permitted by law (except certain voluntary contributions in kind); exclude business income unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Charitable status notification requires exclusive application of income and compliance with prescribed investment, business and dissolution conditions.
Notification under section 10(23C) notifies William Carey Study and Research Centre as eligible under sub-clause (v) of clause (23C) for the specified assessment years, subject to conditions: application of income wholly and exclusively to objects; investments only in modes specified in Section 11(5) except certain voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns; and transfer of surplus assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition for a seed certification agency subject to income use, permitted investments, business limits, filing and dissolution conditions.
Notification recognizes Andhra Pradesh State Seed Certification Agency, Hyderabad under section 10(23C) subject to conditions: application or accumulation of income exclusively to objects, permitted modes of investment, exclusion of business income unless incidental and separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution to a like charitable organisation.

Tax exemption under section 10(23C) granted subject to conditions on application of income, investment and business income.
Notified under section 10(23C), "Media Lab Asia, Mumbai" is granted exemption subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to modes specified in Section 11(5) except certain tangible voluntary contributions; business income qualifies only if incidental and accounted for separately; file income tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification designates Mysore Resettlement and Development Agency as charitable under section 10(23C) subject to compliance.
Notification designates Mysore Resettlement and Development Agency as eligible under section 10(23C) for specified assessment years, conditional on applying or accumulating income solely for its objects; investing only in forms permitted by section 11(5) (except certain voluntary contribution holdings); treating business income as taxable unless incidental and separately accounted; regularly filing income-tax returns; and transferring surplus and assets on dissolution to a like-minded charitable organisation.

Name correction: updates applicant's registered name in a prior income-tax notification, revising official record and filing.
Correction of the applicant's name in Notification No. 11377 dated 24.5.2000: the entry at serial number one is amended to read "M/s Aspee Agricultural Research & Development Foundation" with the same postal address, effecting an administrative textual correction to the official notification record (File No.203/77/2000-ITA.II).

Approval under section 10(23G) grants tax-exemption to a specified enterprise, conditional on compliance and audit obligations.
Approval under section 10(23G) is granted to M/s Essar Power Ltd. for its 515 MW Combined Cycle Power Plant at Hazira, effective from assessment year 2002-03; the approval recognises eligibility under section 10(23G) and rule 2E of the Income-tax Rules and is recorded in the notified file reference.

Place of public worship designation under Section 80G enables tax-deduction eligibility for specified temple renovation.
The Central Government specifies Sri Devarajaswamy Temple, Kancheepuram as a place of public worship for purposes of Section 80G, limited to contributions for repair/renovation of the Eastern Gopuram; the specification is subject to a defined monetary ceiling and expires once that amount is collected or on 31-03-2005, whichever is earlier.

Tax exemption notification permits specified agency tax-exempt status subject to compliance conditions for specified assessment years.
Notification under 10(23C)(iv) recognises the Andhra Pradesh State Seed Certification Agency as tax-exempt for specified assessment years, conditional on exclusive application or accumulation of income to its objects; restricted investment/deposit modes as per the Act (excluding certain voluntary contributions in the form of jewellery or furniture); exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similarly purposed charitable organization on dissolution.