Tax exemption under clause 23C(iv) requires trusts to apply income to charitable objects, restrict investments, and file returns.
Notification under clause (23C)(iv) of section 10 notifies Children Book Trust as eligible for exemption for assessment years 2001-2002 to 2003-2004, subject to conditions: apply or accumulate income wholly for its objects; invest only in forms specified in sub section (5) of section 11 (except certain voluntary contributions held as jewellery, furniture, etc.); business income excluded unless incidental and kept in separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like charitable organization.

Tax exemption under clause 23C(iv) conditioned on exclusive charitable application, restricted investments, separate business accounting, and dissolution transfer.
Notification grants tax-exempt status to the Indian Association of Women's Studies under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects; investment and deposit limitations conforming to Section 11(5); exclusion of business income unless incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus assets to a like-minded charitable organisation on dissolution.

Tax exemption recognition for a voluntary health association conditions its charitable income use and investment for stated assessment years.
The Central Government notifies the Voluntary Health Association of India under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001, subject to conditions that income be applied or accumulated exclusively for its objects, investments be limited to forms permitted by the Act (excluding certain maintained voluntary contributions), business income be incidental with separate accounts, and regular filing of income-tax returns.

Tax exemption notification under clause 23C(iv) grants recognition to Bharat Scouts & Guides subject to compliance conditions.
The Central Government notifies The Bharat Scouts & Guides, New Delhi, under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004, subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted for charitable funds (with narrow exceptions for certain voluntary contributions); business income qualifies only if incidental and separately accounted; regular filing of returns; and on dissolution surplus assets must transfer to a like charitable organization.

Export performance criteria updated to allow status recognition based on current licensing year exports where proceeds are realised.
Amendment permits grant of export recognition based on realised export proceeds in the current licensing year by meeting specified FOB/FOR thresholds for defined status categories or average values over the preceding three licensing years; includes reduced thresholds for identified small, regional, certified and sectoral units, excludes re exports, and allows aggregation of subsidiary exports where the parent holds majority shareholding.

Specified bonds under Section 80L designated as tax saving and regular income instruments by government notification.
The Central Government specifies bonds in the nature of debentures issued in Safety Bonds December, 2000 under clause (ii) of sub section (1) of Section 80L of the Income tax Act, identifying Tax Saving Bonds (two options) and Regular Income Bonds (three options) with allotted quantities and distinctive serial number ranges, thereby recognising those allotments as qualifying instruments for the purposes of the provision.

Tax deduction under section 80L specified for Safety Bonds issued by Industrial Credit and Investment Corporation of India.
Central Government specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in the public issue Safety Bonds March, 2001, for tax deduction eligibility under the Income tax Act. The notification lists allotment particulars for Tax Saving Bonds (two options) and Regular Income Bonds (three options), providing numbers of bonds, aggregate amounts and distinctive bond numbers for each option, and is issued by the authorised official with file reference.

Specified bonds under Section 80L designated for tax recognition, identifying Tax Saving and Regular Income Safety Bonds.
The Central Government designates bonds issued by Industrial Credit and Investment Corporation of India Limited in the public issue Safety Bonds February, 2000, as specified instruments for the purposes of Section 80L of the Income tax Act, identifying Tax Saving Bonds and Regular Income Bonds and recording allotment particulars including numbers allotted, amounts and distinctive serial number ranges.

Specified bonds under Section 80L: certain ICICI Safety Bonds in public issue recognised for tax treatment.
Central Government specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in its public issue of Safety Bonds (November 2000) for the purpose of clause (ii) of sub section (1) of Section 80L of the Income tax Act, 1961, listing Tax Saving Bonds and Regular Income Bonds with their allotment numbers, amounts and distinctive number ranges.

Tax exemption specification: designated Safety Bonds from ICICI identified under the Income tax Act for tax treatment.
The Central Government, under clause (ii) of sub section (1) of Section 80L of the Income tax Act, 1961, specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in its public issue Safety Bonds, October 2000, listing allotment details for Tax Saving Bonds (two options) and Regular Income Bonds (three options) with numbers allotted, amounts and distinctive numbers, by Notification No. 382 dated 10 December 2002.

Tax-exempt bond specification under Section 80L confirms Safety Bonds issued in August 2000 as eligible for tax recognition.
The Central Government, under clause (ii) of sub-section (1) of Section 80L of the Income-tax Act, specifies Safety Bonds issued in August 2000 by Industrial Credit and Investment Corporation of India Limited as bonds in the nature of debentures for statutory tax purposes, and records allotment particulars distinguishing Tax Saving Bonds and Regular Income Bonds with their respective series and allotment details.

Specification of bonds under Section 80L: Central Government recognises ICICI Safety Bonds for tax benefit eligibility.
Central Government specifies bonds in the nature of debentures issued by ICICI in the public issue 'Safety Bonds July, 2000' as eligible under clause (ii) of Sub section (1) of Section 80L of the Income tax Act, 1961, and itemises categories of Tax Saving Bonds and Regular Income Bonds with their allotment particulars.

Tax exemption for specified tax-free bonds granted, subject to registration of holder and bond particulars.
Specification under Section 10(15)(iv)(h) designates "9.50% Tax Free Bonds" issued by National Textile Corporation Limited, identified by distinctive numbers I to 24000, with a face value per bond, an annual interest rate of 9.50% and a five-year tenor for a specified aggregate amount; the exemption is admissible only if the holder registers their name and holding with the issuing corporation.

Anti-dumping rescission narrows duty application on compact fluorescent lamps after prior notification was withdrawn
The Central Government, relying on powers under the Customs Tariff framework and implementing anti-dumping rules, formally rescinds the prior notification imposing anti-dumping duty on compact fluorescent lamps originating in or exported from the People's Republic of China and Hong Kong, while preserving the effect of actions taken or omissions made before the rescission.

Anti-dumping duty on CFL imports enforces exporter-specific rates and an exclusion for a named exporter without established causal link.
Definitive anti-dumping duties are imposed on Compact Fluorescent Lamps from the People's Republic of China and Hong Kong following findings of dumped exports and material injury, with an exclusion for M/s Philip & Yaming where causal link was not established. Duties are calculated as the difference between specified per-unit benchmark amounts and the assessable landed value per unit in US dollars, with exporter-specific rates listed for identified producers and a standard rate for other exporters. Duties are payable in Indian currency and are effective from the provisional imposition date, except for certain Hong Kong choke imports which take effect from this notification.

Clearance from SEZ to DTA allowed on duty payment subject to net foreign exchange achievement; exemptions for specified export entitlements.
Units in a Special Economic Zone engaged in trading may clear goods to the Domestic Tariff Area on payment of applicable customs duty, provided they cumulatively achieve Net Foreign Exchange Earnings; no duty shall be levied where such clearance is against an Advance License or a special duty-free entitlement under the Export and Import Policy, or where clearance is to other specified export-oriented zones or undertakings.

Duty drawback amendment revises All Industry Rates and links eligibility to CENVAT facility and rebate of input duties.
Amendment to Notification No. 33/2002-Cus.(N.T.) revises the General Note to include goods "manufactured or exported by availing the rebate of duty paid on materials" under rule 18, linking drawback eligibility to rebate and CENVAT treatment. It substitutes and inserts product-specific schedule entries across Chapters 52, 57, 62, 63, 64, 73 and 96, modifying descriptive classifications and prescribing revised drawback rates, f.o.b.-linked percentages, per-unit maximum caps, and specific per-kilogram rates where applicable.

Tariff values revised for specified vegetable oils and brass scrap by substituting the tariff value table under customs notification.
Amendment substitutes a revised tariff values table into Notification No. 36/2001-Cus.(NT), fixing US dollar per metric tonne tariff values for specified imports-crude palm oil, RBD palm oil, RBD palmolein, crude palmolein, brass scrap (all grades) and crude soyabean oil-by promulgation of Notification No. 79/2002-Customs (N.T.), thereby establishing the tariff valuation benchmarks for customs import valuation of those commodities.

Net foreign exchange compliance conditions SEZ trading-unit clearances to domestic tariff area allow duty-paid transfers.
Trading units in Special Economic Zones may clear goods into the Domestic Tariff Area on payment of the applicable duty subject to achievement of cumulative Net Foreign Exchange Earning; no duty shall be levied where clearance is against an Advance License or special duty-free entitlement under the Export and Import Policy, or where goods are cleared to another SEZ, Export Oriented Undertaking, Export Processing Zone, Electronic Hardware Technology Park, or Software Technology Park unit.

Specification under Explanation to section 35AC: eligible project status for college construction and plantation renewed following committee recommendation.
The Central Government specified under the Explanation to section 35AC the project of tree plantation and the construction and furnishing of Mahila College (Residential) at Sector-7, Gandhinagar, by Shri Akhil Anjana Kelvani Mandal as an eligible project or scheme; the National Committee, satisfied with execution, recommended a further specification under the Income-tax Rules procedure and the Government renewed the project's eligibility for a further period commencing from the next assessment year.