Tax exemption under section 10(23C)(v) granted to a charitable society subject to application, investment and dissolution conditions.
Notification under section 10(23C)(v) designates Sriman Madhwa Sidhantonnahini Sabha, Tirupati, as eligible for tax-exempt status for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated solely for charitable objects; investments restricted to forms in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus/assets must transfer to a similar charitable organisation.

Tax exemption recognition under section 10(23C)(v) grants notified status subject to income use, investment and compliance conditions.
Central Government notifies Sriman Madhwa Sidhantonnahini Sabha, Tirupati under section 10(23C)(v), subjecting the institution to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments to forms specified in Section 11(5) (excluding certain tangible voluntary contributions); exclude business income unless incidental and separately accounted; regularly file income-tax returns; and, on dissolution, transfer surplus assets to a charitable organisation with similar objectives.

Tax exemption recognition under section 10(23C) linked to exclusive application of income and restricted investment and accounting rules.
Recognition under section 10(23C) is granted to Sriman Madhwa Sidhantonnahini Sabha for specified assessment years, conditional on applying income wholly and exclusively to its objects, limiting investments to statutory modes (with certain exceptions for voluntary contributions held as jewellery or furniture), treating business income as excluded unless incidental and maintained in separate books, filing returns regularly under the Income-tax Act, and transferring surplus and assets on dissolution to a like charitable organisation.

Tax exemption under section 10(23C) granted to a charitable society subject to conditions on income use and investments.
Notification grants tax exemption under section 10(23C) to Sriman Madhwa Sidhantonnahini Sabha, Tirupati subject to conditions: apply or accumulate income wholly for its objects; limit investments to forms permitted by Section 11(5) (except voluntary contributions in jewellery or furniture); exclude business income unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus assets to a charitable organisation with similar objects.

Charitable exemption granted to Sriman Madhwa Sidhantonnahini Sabha subject to conditions on exclusive application of income.
Notification grants charitable exemption to "Sriman Madhwa Sidhantonnahini Sabha, Tirupati" under clause (23C)(v) of section 10 for assessment years 1990-1991 to 1992-1993, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits to modes specified in Section 11(5) (excluding voluntary contributions held as jewellery, furniture etc.); excluding business income unless incidental with separate books; requiring regular filing of returns; and mandating transfer of surplus and assets to a similar charitable organisation on dissolution.

Rulemaking under the securities statute sets remuneration and service terms for tribunal presiding officers and members.
The Central Government prescribes rules under the securities statute governing salaries, allowances and other terms and conditions of service for the Presiding Officer and other members of the Securities Appellate Tribunal, consolidating remuneration and service terms and expressly superseding the earlier 1997 rules.

Income-tax exemption notification for a religious trust conditioned on exclusive application of income, permitted investments, accounting and transfer on dissolution.
The Central Government notifies Sree Kadampuzha Bhagavathi Devaswom under the income-tax exemption provision for certain assessment years, subject to conditions: apply income wholly to its objects; invest only in statutory permitted forms except voluntary contributions retained as jewellery or furniture; business income excluded unless incidental and maintained in separate accounts; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition for religious trust subject to exclusive income application, permitted investments, separate accounting and dissolution transfer rules.
Notification under section 10(23C) recognises Sree Kadampuzha Bhagavathi Devaswom for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to forms permitted by Section 11(5) except specified voluntary contributions; business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.

Foreign currency account limit removed; amendment deletes prior cap allowing broader foreign currency holdings under FEMA regulations.
Amendment deletes the monetary ceiling previously specified in sub paragraph (iv) of paragraph 3 of the Schedule to the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) Regulations, 2000 by removing the words imposing a limit; the amendment is titled accordingly and comes into force on publication in the Official Gazette under powers conferred by the Foreign Exchange Management Act.

Guarantee requirement: overseas bank guarantees now mandatory for larger foreign-currency loans, strengthening lender security.
The Reserve Bank of India amended the borrowing or lending in foreign exchange regulations to require that when a loan exceeds the prescribed threshold, the overseas borrower must furnish a guarantee from a bank of international repute located outside India in favour of the lender, creating a mandatory external bank-guarantee security condition for larger cross-border loans; the amendment is effective on publication in the Official Gazette.

Foreign investment liberalisation allows full foreign investment in sectors not listed in Annexure A under amended FEMA regulations.
Amendment adds Item 21 to Schedule 1, Annexure B of the Regulations, permitting full foreign investment in any sector or activity not included in Annexure A, as a modification effected by the Reserve Bank of India under powers conferred by the Foreign Exchange Management Act, effective on publication in the Official Gazette.

Section 54EC bond eligibility: transfers require transferee notification to issuer to preserve tax exemption under rule.
The Government specifies non-convertible redeemable bonds issued by the National Highways Authority of India as eligible for benefits under Section 54EC, and conditions that transfers by endorsement or delivery will attract the proviso benefit only if the transferee notifies the issuer by registered post within sixty days of such transfer.

Research institution approval requires separate research accounts, annual DSIR return, and audited submissions to tax authorities.
Nimbkar Agricultural Research Institute is approved as an eligible research organisation subject to maintaining separate books for research (except Associations), filing an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to the income-tax exemption authorities and the Department by 31 October alongside the return of income; renewal applications must be filed in triplicate through the Commissioner/Director and sent in triplicate to the Department.

Designation of Malpe port for export of iron and manganese ore, fish products and coffee husk under customs notification.
An amendment to the principal customs notification substitutes the Malpe Table entry to add item (b) authorizing loading of following goods for export: (i) Iron and manganese ore, fish and fish products; and (ii) Coffee Husk, thereby updating export permissions for Malpe under the existing notification.

Tariff value revision for crude soybean oil; import valuation table updated under Customs Act authority by board notification.
The Board, exercising powers under the Customs Act, substituted the existing tariff-value table in the principal customs notification, updating import valuation entries for specified goods; most palm oil and palmolein values remain unchanged while a revised tariff value is specified for crude soybean oil and brass scrap is listed.

Customs exemption notification amendment postpones the effective commencement date, extending the period before the exemption takes effect.
The Central Government, invoking its powers under the Customs Act, amends Notification No. 115/2003-CUSTOMS by substituting the previously specified commencement date with a later date, thereby postponing the effective commencement of the notification as published in the Gazette of India and maintaining administrative continuity with the principal notification and its earlier amendment.

Customs notification amendment postpones effective date to a later date under Customs Tariff Act powers.
Amendment to Notification No. 114/2003-CUSTOMS substitutes the effective date in paragraph 2 by exercise of powers under section 3A(1) of the Customs Tariff Act, 1975, deferring the operation of the provision and referencing the principal notification and its earlier amendment in the Gazette.

Customs notification amendment extends the operative commencement date, deferring the prior commencement to a later date.
The Central Government, under powers conferred by the Customs Act, 1962 and the Customs Tariff Act, 1975, amends Notification No. 113/2003-CUSTOMS by substituting in paragraph 2 the previously stated commencement date with a later commencement date, thereby deferring the operative effect of that notification as published in the Gazette.

Customs duty amendment revises import duty treatment for coking coal and other tariff items, altering applicable duty rates.
Notification No. 44/2004 amends Notification No. 21/2002 by substituting the column (4) entry for S. No. 68 to "Nil," inserting S. No. 68A for tariff heading 2701 covering coking coal of ash content of 12% or more with a specified duty in column (4), substituting S. No. 70 to treat headings 2701 11 00, 2701 12 00 and 2701 19 as all goods other than coking coal with a revised duty in column (4), and substituting the column (4) entry against S. No. 197 with a revised duty rate.

Duty drawback withdrawal removes specified drawback concessions for listed steel items under customs rules.
The Central Government, under rule 3 read with rule 4 of the Drawback Rules, 1995, amends Notification No. 26/2003 Customs(N.T.) by omitting Serial/Sub serial Nos. 72.01 to 72.13 and their entries in Chapter 72, thereby withdrawing the duty drawback concessions for the specified steel items.