SSI exemption for units not availing CENVAT credit covers packing materials bearing the brand for use as packing.
Amends notification No. 8/2003 to prescribe an SSI exemption, effective 1/4/2003 for units not availing CENVAT credit, by substituting clause (e) of paragraph 4 to state that specified goods in the nature of packing materials qualify where they are meant for use as packing material by or on behalf of the person whose brand name they bear.

Modular Employable Skill course services by SDIS-registered providers are exempted from service tax, with approved course list and fees.
Exempts taxable services under sub-clause (zzc) of clause (105) of section 65 of the Finance Act, 1994, when provided in relation to Modular Employable Skill courses approved by the National Council for Vocational Training and delivered by Vocational Training Providers registered under the Skill Development Initiative Scheme with the Directorate General of Employment and Training, from the whole of the service tax leviable under section 66, effective on publication; includes an attached schedule of approved MES courses, course codes, durations, fees and eligibility, and notes subsequent rescission by Notification No. 34/2012.

Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions.
Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines "hand-rolled cheroot" as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of "retail sale price."

Excise duty peak rate reduction effectuated by omitting a specific tariff table entry under statutory notification.
Reduces the peak rate of excise duty (Cenvat) by amending the Central Excise notification No.2/2008 so that S. No.11 and the entries relating thereto in the Table are omitted, effectuating the removal of that specific tariff entry through a formal notification under statutory authority.

Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty.
Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines "hand-rolled cheroot" and adopts the prior definition of "Retail sale price."

Effective rate of duty on waste paper introduced; amendment adds tariff entry and limits exemption to carton manufacturers.
Amendment adds a tariff entry classifying waste paper and paper scrap and sets an effective rate of duty, and substitutes Condition No. 12 in the Annexure to restrict the exemption to units manufacturing cartons, boxes or cases starting from Kraft paper, corrugated paper, corrugated sheet or corrugated board stages and not having the facility to manufacture Kraft paper in the same factory.

MRP-based excise duty abatement expanded to cover specified parts and components under certain tariff headings.
The Central Government, under section 4A of the Central Excise Act, 1944, inserts a new serial entry into Notification No.49/2008-Central Excise (N.T.) to include parts, components and assemblies falling under specified tariff headings within the scope of MRP-based valuation for excise duty and prescribes an abatement for such goods when duty is determined on the basis of maximum retail price.

Exchange rate determination for specified foreign currencies establishes import and export valuation rates effective from May 2010.
The Central Board of Excise and Customs, under section 14 of the Customs Act, 1962, determines specified conversion rates of listed foreign currencies into Indian rupees for import and export valuation, effective 1st May, 2010, superseding the earlier notification; operative rates are set out in Schedule I (per unit for major currencies) and Schedule II (per 100 units for Japanese Yen).

Special Economic Zone amendment corrects land parcel identifiers and total area and rectifies state designation in notification.
The Central Government issued a corrigendum under the Special Economic Zones Act and Rules correcting typographical and plot number errors in the notification for a sector specific SEZ for Multi Services with Free Trade Warehousing Zone at Pargana Ralhupur, Chandauli, Uttar Pradesh, including adjustment of one plot's area, two plot numbers, the total area figure, and the State Government designation in the Hindi notification.

Scientific research expenditure approval: Baun Foundation Trust recognized under the tax provision, subject to compliance and audit conditions.
Baun Foundation Trust is approved as an eligible organization for scientific research expenditure purposes, subject to conditions: funds must be used for research conducted by faculty or enrolled students; separate books and a certified statement of donations and applications for research must be maintained; books must be audited by a qualified accountant and the audit report furnished to the tax authorities by the income tax return due date. Approval may be withdrawn for failure to maintain accounts, furnish audit reports or donation statements, cessation of genuine research activity, or noncompliance with statutory conditions.

Scientific research approval permits donations for social science research subject to separate accounts and audited reporting.
Jain Vishva Bharati, Ladnun, Nagaur is approved as an organisation in the category of other Institution for purposes of scientific research expenditure from assessment year 2007-2008, provided sums paid are used for research in social sciences carried out by faculty or enrolled students; the organisation maintains separate books for research receipts and expenditures, obtains an audit by a qualified accountant and furnishes the audit report by the return due date, and provides an auditor certified statement of donations and amounts applied for research.

Special Economic Zone designation for an IT hardware and software sector site, with committee constitution and inland container depot status.
Notification designates a Special Economic Zone for Electronic Hardware and Software including IT and IT enabled Services at Mouje Punawale comprising specified survey parcels totaling 10.01 hectares, issued under Section 4 of the SEZ Act and rule 8 of the SEZ Rules following grant of a letter of approval for development, operation and maintenance to M/s. Benchmark Realty Private Limited. It constitutes an Approval Committee with named ex officio members and a developer special invitee, and declares the zone to be deemed an Inland Container Depot under the Customs Act from the appointed date.

Renewal of recognition granted to a regional stock exchange, subject to SEBI compliance and regulatory conditions for a one-year term.
Renewal of recognition is granted to The Ludhiana Stock Exchange Limited under the Securities Contracts (Regulation) Act for a one year term commencing in late April 2010, conditional on the exchange commencing trading only after complying with all regulatory requirements imposed by the Securities and Exchange Board of India and subject to any further conditions SEBI may prescribe.

SEZ land notification expands area under SEZ Act, adding designated survey parcels to Dahej Special Economic Zone.
Notification under the Special Economic Zones Act, 2005 adds 28-17-81 hectares to the Dahej multi-product SEZ in Gujarat, increasing the Zone to 1732-55-34 hectares. The addition, made under the second proviso to sub-section (1) of Section 4 read with rule 8 of the SEZ Rules, 2006, follows a proposal by M/s. Dahej SEZ Limited and the Central Government's satisfaction that the Section 3(8) requirements and related conditions are fulfilled; the notification lists the specific survey numbers and hectare allocations incorporated.

Diplomatic VAT exemption threshold set for Kazakhstan embassies, altering exemption and refund eligibility under Delhi VAT rules.
Amendment sets a specific minimum invoice value for exemption/refund under the Sixth Schedule of the Delhi Value Added Tax Act, 2004 for transactions involving the Embassy of Kazakhstan and its diplomatic rank officers by substituting the prior sub-entry for Kazakhstan at Sl. No. (47) in Part A, Sl. No. 1; the notification is issued under the Act and declared to have immediate effect.

Income tax rules amended to update assessment year figures and substitute ITR 1 and ITR V with revised return forms.
The notification, effective 1 April 2010, amends the Income tax Rules, 1962 by substituting figures in rule 12 ("2009" "2010" in sub rule (1); "2008" "2009" in sub rule (5)) and by replacing Forms ITR 1 and ITR V in Appendix II with revised formats (including SARAL II (ITR 1) and an updated ITR V verification/acknowledgement) for assessment year 2010 11.

Denotification of SEZ land reduces the notified SEZ area after approval of the proprietor's denotification proposals.
The Central Government, exercising powers under the Special Economic Zones Act and rule 8 of the Rules, approved denotification proposals by M/s. Essar SEZ Hazira Limited and denotified an aggregate of 68.9948 hectares (with a +0.0600 hectares correction), thereby reducing the originally notified SEZ area from 247.5222 hectares to a resultant notified area of 178.5874 hectares. The notification lists affected survey numbers and records parcel level denotifications, typographical corrections and totalling adjustments to arrive at the new SEZ area.

Constitution of National Advisory Committee on Accounting Standards: substitution of the professional body's presidential representative in committee membership.
Amendment substitutes the designated representative to the National Advisory Committee on Accounting Standards by replacing the individual named against serial No. (2) in the principal notification, effected under the statutory power of sub-section (1) of section 210A of the Companies Act, and recorded as an amendment to the earlier Gazette notification to update the committee's membership.

Scientific research approval under section 35(1)(ii) requires separate audited accounts and certified donation statements for compliance.
Approval is granted to Institute of Bioinformatics, Bangalore as an organization under section 35(1)(ii) from assessment year 2009-2010, subject to conditions that payments be used for research in social sciences, research be carried out through faculty or enrolled students, and that the institute maintain separate books of account and a separate certified statement of donations and research application. These books must be audited by a defined accountant and the audit report and certified statement furnished to the Commissioner or Director of Income-tax by the return due date; failure to comply may lead to withdrawal of approval.

Scientific research approval under section 35 enables donations to Punjab State Council for Science and Technology to qualify for tax deduction.
Approval is granted to the Punjab State Council for Science and Technology as an approved organization under section 35(1)(ii) in the category of 'other Institution' partly engaged in research. The organization must use received sums for social science or statistical research, maintain separate books and a donation statement, obtain and file an auditor's report by the income tax return due date, and comply with applicable Income tax Rules; approval may be withdrawn for failure to maintain accounts, furnish audit or donation statements, cease genuine research, or otherwise fail compliance.