Jurisdiction delegation to Director of Income-tax enables exercise of intelligence powers nationwide and authorised written orders to subordinates.
The notification vests nationwide authority in the specified Director of Income-tax to exercise powers under Chapter XIII C of the Income-tax Act and perform related functions, and authorises that Director to issue written orders directing subordinate Income-tax authorities to exercise such powers and perform such functions in respect of territorial areas as specified in those orders.

Delegation of income-tax jurisdiction: Director General empowered to exercise powers and functions of Director of Income-tax.
Section 120 authorises the Board to direct one income-tax authority to exercise powers and perform functions of another. The notification designates the Director General of Income-tax (Intelligence), Delhi, headquartered at New Delhi, to exercise the powers and perform the functions in respect of the territorial areas, persons, incomes and cases for which the Director of Income-tax (Intelligence), Delhi has jurisdiction, and states that the direction takes effect from its publication in the Official Gazette.

Central bank access to government securities permitted, subject to Reserve Bank stipulated conditions and Gazette commencement.
The amendment inserts paragraph 2A in Schedule 5 to permit a person resident outside India who is a central bank under its domestic law to purchase and sell dated Government securities and treasury bills, subject to conditions stipulated by the Reserve Bank of India; the Regulations are titled as the 2007 Amendment and commence on publication in the Official Gazette.

Tariff value fixation for edible oils and brass scrap updated under Customs Act affecting import valuation and compliance.
The Central Board of Excise & Customs, invoking sub-section (2) of Section 14 of the Customs Act, 1962, substitutes the Table in Notification No.36/2001-Cus (N.T.) with a new Table fixing tariff values (US$/per metric tonne) for Crude Palm Oil, RBD Palm Oil, other Palm Oil, Crude Palmolein, RBD Palmolein, other Palmolein, Crude Soyabean Oil and Brass Scrap; oil values are indicated as unchanged and a tariff value is specified for Brass Scrap.

Special Economic Zone correction: substitution of land survey table to rectify parcel identifiers and area entries.
Correction to the SEZ notification for auto ancillary development by M/s Mahindra World City Developers Limited substitutes the original Table in S.O. No. 2106(E) with a corrected schedule listing village names, survey numbers and extents in hectares to rectify typographical errors in parcel identifiers and area entries and records a consolidated total area for the notified SEZ; the corrigendum is administrative and references later S.O. notifications for subsequently de-notified portions.

Correction to SEZ land schedule: substituted table correcting survey numbers and area extents for apparel SEZ.
Ministry of Commerce and Industry issued a corrigendum substituting the TABLE in a prior SEZ notification for apparel by M/s Mahindra World City Developers Limited to correct typographical errors in village names, survey numbers and extents of area; the substituted TABLE lists each parcel's survey number and area in hectares and states an aggregate total, with footnotes cross-referencing subsequent de-notification notices.

SEZ corrigendum substitutes corrected land survey and area table for the notified IT Bioinformatics SEZ, amending parcel descriptions.
Ministry corrigendum substitutes the Table in Notification S.O. No. 2104(E) (15-12-2006) for the Special Economic Zone notified for IT, Hardware and Bio Informatics by M/s Mahindra World City Developers Limited, correcting typographical errors in the schedule. The substituted Table itemises village names, corrected survey numbers and extents of area (in hectares) for each parcel, records the aggregate area, and includes notes referencing separate de notification notifications affecting portions of the area.

Amendment to Companies general rules substitutes a revised Form 32, updating prescribed company filing requirements under the Act.
The Central Government, exercising powers under section 642(1) read with section 610B of the Companies Act, 1956, notifies the Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2007, substituting a revised Form 32 in Annexure 'A' of the 1956 Rules and specifying an effective commencement date for the substituted form.

Income tax Rules amendment: substitute clause (aa) in rule 17A and remove 'Chief Commissioner or' in Form 10A.
Amendment to rule 17A substitutes the reference to clause (a) with clause (aa) of sub section (1) and omits the words "Chief Commissioner or" from the proviso; Appendix II (Form No. 10A) is amended to replace its heading citation with reference to clause (aa) of sub section (1) of section 12A and to omit the words "Chief Commissioner or" in the form text.

Prescribed authority designation for income tax exemptions clarifies which Commissioners and Directors General oversee educational and medical institutions.
The Central Board of Direct Taxes authorises specified Chief Commissioners and Directors General to act as the prescribed authority for purposes of sub-clauses (vi) and (via) of clause (23C) of section 10 in respect of universities, other educational institutions, hospitals and other medical institutions, specifying jurisdictional mappings of Directors of Income-tax (Exemptions) to corresponding Chief Commissioners or Director General, with a residual provision for unlisted cases; the notification records a later substitution for Hyderabad and notes subsequent supersession by a later notification.

Prescribed authority designation aligns exemption oversight to specified Chief Commissioners or Director Generals across jurisdictions.
Central Board of Direct Taxes authorises specific Chief Commissioners and the Director General to act as the prescribed authority for the exemption provisions of clause (23C) of section 10, mapping Director of Income tax (Exemption) jurisdictions to named Chief Commissioner/Director General offices and providing a residual rule assigning authority to the Chief Commissioner or Director General to whom the Assessing Officer is subordinate.

Approval authority for tax-exempt trusts changed to Chief Commissioner or Director General with revised application procedure.
Substitution of rule 2C designates the Chief Commissioner or Director General (as authorised by the Central Board of Direct Taxes) as the prescribed authority to receive and decide applications under sub-clauses (iv) and (v) of clause (23C) of section 10, requires such applications to be presented in Form No. 56, and amends Form No. 56 notes to substitute references to the authorised Chief Commissioner or Director General and to permit delegation by that officer.

Prescribed authority designation for tax exemptions clarified: Chief Commissioner or Director General may be authorised to act through income tax officers.
Amendments to Rule 2CA and Form No. 56D designate the Chief Commissioner or Director General as the prescribed authority for certain pending applications received before 3rd April, 2001 where no decision had been taken by 31st May, 2007, replace the Explanation to define that the Chief Commissioner or Director General may be authorised by the Central Board of Direct Taxes to act as prescribed authority for educational and medical institutions, and revise Form 56D Notes to record that such authorised Chief Commissioner or Director General will act through the Commissioner or Director of Income tax, with provision for further delegation.

Industrial park notification under Section 80IA(4)(iii) conditions tax benefits on infrastructure, unit thresholds and compliance.
Notification designates the industrial part of the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for tax benefits under clause (iii) of sub-section (4) of the Income-tax Act, conditional on central approval and adherence to annexed terms: prescribed location and area, percentage allocable to industrial and commercial use, minimum number of industrial units, commencement date, minimum infrastructure expenditure thresholds, defined infrastructure components, limits on single-unit area occupation, separate statutory approvals, continuation of operation by the Corporation, transfer formalities, and grounds for withdrawal of approval for non-compliance or misrepresentation.

Industrial park recognition places tax benefits on compliance with investment, unit, operational and approval conditions under income tax law.
The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park under the Income-tax provision, subject to conditions including specified location, area allocation favoring industrial use, minimum number of industrial units, defined infrastructure investment thresholds and commencement date; tax benefits depend on compliance, continued operation by the grantee, timely commencement or fresh approval if delayed, mandatory approvals for foreign investment, limitations on single-unit area occupation, transfer notification requirements, and invalidation for misinformation or unauthorized amendments.

Industrial Park Notification under Section 80-IA(4)(iii): tax benefits subject to infrastructure, minimum units, and compliance conditions.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Rawla project as an industrial park under Section 80-IA(4)(iii), listing location, area, allocable percentages, minimum number of units, commencement date and investment figures. Conditions include minimum infrastructure-expenditure thresholds (50% or 60% where built-up space is provided), definition of infrastructure, a single-unit occupancy cap of fifty percent, requirement for statutory approvals, tax benefits contingent on the minimum units being located, operator continuity, transfer notification procedures, and invalidation for misinformation or unapproved amendments.

Industrial Park Notification: Growth centre approved for tax benefits subject to infrastructure, unit and compliance conditions.
Notification under Section 80-IA(4)(iii) designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre Hamirgarh as an Industrial Park subject to annexure conditions. The annexure requires specified allocable area percentages, a minimum number of industrial units before tax benefits are available, minimum infrastructure investment thresholds, defined common infrastructure, limits on single-unit occupancy of industrial area, and separate statutory approvals for foreign or non resident investment. Continued operation by the notifying undertaking, procedures for transfer, and grounds for invalidation or withdrawal of approval are stipulated.

Industrial park notification establishes eligibility and conditions for tax benefits under section 80IA, subject to compliance.
Notification under clause (iii) of sub-section (4) of section 80-IA declares the industrial part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited at Kuber Industrial Area as an industrial park for tax incentives, subject to annexed conditions: 195 acres, 100% industrial allocation, minimum 251 units, specified investment levels and commencement date. Conditions require minimum infrastructure expenditure (50% of project cost or 60% if built-up space provided), infrastructure definitions, single-unit area limits, separate statutory approvals for foreign investment, operation continuity by the corporation, fresh approval if commencement delayed over one year, and invalidation or withdrawal of approval for misinformation, undisclosed material facts or unauthorized amendments.

Industrial park approval under section 80IA requires infrastructure, minimum units, and compliance to secure tax benefits.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Sadulpur Phase industrial park as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to annexed terms. It requires stipulated infrastructure expenditure, specified common facilities, a minimum number of units before tax benefits can be claimed, limits on single unit area occupation, separate statutory approvals for investments, continued operation by the undertaking while benefits are claimed, and provides for invalidation or withdrawal of approval for misinformation, unauthorized amendments, delayed commencement without fresh approval, or non compliance with scheme conditions.

Industrial park approval enables tax benefits once minimum units and infrastructure thresholds are met; compliance and transfer rules apply.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Jurehra undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to annexed conditions: site particulars and investment profile; minimum infrastructure expenditure thresholds (50% or 60% where built up space provided); 100% allocable industrial area and minimum 20 units; single unit occupancy capped at 50% of allocable industrial area; tax benefits only after minimum units locate; operator continuity; separate statutory approvals; transfer intimation; and invalidity or withdrawal for misinformation, delay, non compliance or unapproved amendments.