Income exemption under Section 10(23C)(iv) excludes amounts received for Arya Vaidya Sala from assessable income, subject to conditions.
Any income received by any person on behalf of Arya Vaidya Sala, Kattakkal shall not be included in that person's total income for the assessment years 2004-2005 to 2006-2007 under Section 10 (23C)(iv), subject to conditions: application or limited accumulation of income for institutional objects, permitted modes of investment, exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a like organization.

Tax exemption for income received on behalf of Petroleum Planning and Analysis Cell subject to application, investment and reporting conditions.
The Central Government notifies that income received by any person on behalf of Petroleum Planning and Analysis Cell shall not be included in the recipient's total income for the specified assessment years, subject to conditions: application or limited accumulation of income to the Institution's objects, permitted modes of investment per section 11(5), exclusion of non-incidental business income unless separate books are maintained, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a like-minded organization. The notification applies only to recipients of income on behalf of the Institution.

Amendment to customs notification revises designated customs and central excise appellate commissioner assignments under statutory authority.
Amendment substitutes the Table entry for Sl. No. 15 in the customs notification to designate the Commissioner of Customs, Visakhapatnam-I; Commissioner of Customs (Airport and Aircargo), Chennai; and multiple Commissioners of Central Excise (Appeals), Visakhapatnam, thereby updating the enumerated officers in the notification's annexed table under the Board's delegated authority.

Customs jurisdiction realignment restructures commissioner and appeals benches to redefine administrative oversight and appellate alignment.
The Board amends the Table in Notification No. 49/2005-Customs (N.T.) by substituting entries for Sl. No. 25 and Sl. No. 67 to reallocate administrative jurisdiction: Sl. No. 25 restructures the jurisdictions of the Commissioner of Customs, Pune, Commissioner of Customs and Central Excise, Goa and Commissioner of Central Excise, Belgaon, including identification of the Commissioner of Central Excise (Appeals), Goa; Sl. No. 67 amends the Commissioner of Central Excise, Visakhapatnam-I and Visakhapatnam-II entries to specify their corresponding Commissioner of Central Excise (Appeals) benches in Visakhapatnam.

Anti dumping duty on Aniline continued with country specific per tonne rates, payable in Indian currency under prescribed exchange rules.
The Central Government, relying on the designated authority's finding of dumping and injury, imposes anti dumping duty on Aniline (specified under the stated customs sub heading) with country and trade flow specific per metric tonne amounts as set out in the Table covering Japan, the United States and other trade permutations. The duty applies to all types of Aniline listed, is payable in Indian currency, and conversion uses the exchange rate notified by the Ministry of Finance with the bill of entry date as the relevant date.

Notification amendment substitutes commissionerate and appellate listings, revising territorial administrative designations under central excise authority.
Amendment substitutes the Sl. No. 71 entry in Notification No.25/2005-Central Excise (N.T.), revising the listed Commissioner of Central Excise Visakhapatnam-I and Visakhapatnam-II and the Commissioners of Central Excise (Appeals) Visakhapatnam-I through Visakhapatnam-IV, effected under powers conferred by sub-section (1B) of Section 35B of the Central Excise Act, 1944.

Tariff exemption for pulses: duty waived for bulk imports through capable customs ports from specified effective date.
Amendment adds clause (f) to the proviso making the goods at Serial No.11A applicable from 1 April 2007 and inserts S.No.11A in the Table for tariff heading 0713 (pulses), specifying that pulses imported through customs ports having capacity to handle bulk imports attract a Nil rate of duty.

Industrial park notification grants tax incentive under section 80 IA(4)(iii) subject to infrastructure, unit and transfer conditions.
The Central Government notifies M/s Salarpuria Properties Private Limited's Salarpuria G R Tech Park as an industrial park for purposes of clause (iii) of sub section (4) of the Income tax Act, subject to annexed conditions: specified location and area, primary activity of software and data services, 100% industrial allocation, minimum four units, stated investment levels, minimum infrastructure expenditure thresholds, definition of qualifying common infrastructure, a cap of fifty percent occupancy by any single unit, requirement to obtain statutory and foreign investment approvals, operator continuity while benefits are claimed, mandatory joint intimation on transfer of operations, and withdrawal or invalidation of approval for non compliance or undisclosed material facts.

Approval under Section 35(1)(ii): organization approved subject to separate accounts, auditor certificate and timely reporting.
Approval has been granted to The Energy and Resources Institute as an Institution for donor-deduction purposes for 1-4-2003 to 31-3-2006, subject to maintaining separate accounts for research, submission of audited Income & Expenditure accounts for research to the Commissioner/Director (Exemptions) by the return due date or within 90 days of notification, and provision of an auditor's certificate specifying eligible receipts and certifying that the expenditure was for scientific research.

Research donation deduction under Section 35(1)(ii): approval granted subject to accounting, audit, and auditor certificate requirements.
Approval is granted to Dr. Venkatrao Dawle Medical Foundation, Nilangekar Hospital, Distt. Latur, under Section 35(1)(ii) read with Rule 6 as an other Institution for the period 3-10-2005 to 31-3-2007, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for approved research to the Commissioner/Director by the return filing due date or within ninety days of the notification, whichever is later; and accompany those accounts with an auditor's certificate specifying amounts eligible for deduction and certifying that expenditure was for scientific research.

Exemption from special countervailing duty for primary imports from Nepal when wholly produced there, covering specified categories.
Exemption from the additional duty under the special countervailing duty provision is provided for specified primary goods imported from Nepal, when such goods fall within the First Schedule to the Customs Tariff Act and are wholly produced in Nepal; covered categories include unprocessed agricultural, horticultural and forest produce and minerals, rice, pulses and flour, timber, jaggery, animals, bees and honey, raw wool and related materials, milk and milk products, ghani-produced oil and oil-cakes, ayurvedic and herbal medicines, village artisan articles, yak tail and akra; the 2006 exemption was subsequently rescinded in 2020.

Sale price exclusion for fuel under Delhi VAT requires consumer pass-through before the tax exclusion applies.
The Amendment directs that the increase in petrol and diesel prices, including Central duties and levies, shall not form part of the sale price for VAT purposes for sales on and after promulgation until the Government so notifies; this exclusion takes effect only when the benefit is passed on to consumers.

News agency recognition granted subject to income applied solely to news collection and distribution, not distributed to members.
The Central Government specified The Press Trust of India Limited as a news agency under the tax exemption provision for assessment years 2006-2007 to 2008-2009, on the condition that the agency's income is applied or accumulated solely for collection and distribution of news and is not distributed to its members.

News agency status recognition under tax exemption: income must be applied to news collection and not distributed to members.
Specification of United News of India as a news agency for the stated assessment years recognises it for income-tax exemption as an entity set up in India solely for collection and distribution of news. The notification conditions recognition on the agency applying or accumulating its income solely for collection and distribution of news and on not distributing its income to members.

Newsprint exemption amendment revises eligible dimensions and updates applicable customs tariff treatment under the notification.
The Central Government substitutes S.No.154 in Notification No.21/2002-Customs to specify newsprint eligible in either strips or rolls of width not less than 34.92 cm, or rectangular (including square) sheets with one side not less than 34.92 cm and the other side exceeding 15 cm unfolded, and records the associated tariff table entries as 5% and Nil.

Anti-dumping duty on saccharin imports from China imposed, with producer and exporter specific provisional rates and exchange rules.
Provisional anti-dumping duties imposed on Saccharin (tariff item 2925 11 00) from the People's Republic of China after findings of dumped exports, material injury to domestic industry, and causal link; duties specified by producer/exporter in a table as per unit rates in US dollars per metric tonne, payable in Indian currency, with the exchange rate determined by Government of India notifications and the relevant date being the bill of entry presentation.

Exemption of goods: entry replaced with 'All goods', expanding the scope of the Central Excise notification.
The Central Government amends Notification No. 5/2006-Central Excise by substituting the entry in column (3) of the Table against the designated serial number with the expression "All goods", thereby altering the scope of that Table entry under the principal notification as published and further amended.

Industrial Park approval under section 80IA: tax benefits conditional on compliance, minimum units and infrastructure requirements.
The Central Government notifies M/s Akruti Nirman Limited's undertaking at M.I.D.C., Marol, Andheri (East), Mumbai, as an industrial park under clause (iii) of sub section (4) of the Income tax Act, subject to annexed terms: specified location, area, NIC coded activities, allocable industrial and commercial area percentages, minimum number of units, and investment figures. Approval is conditional on minimum infrastructure expenditure thresholds (50% generally; 60% when built up industrial space is provided), prescribed infrastructure components, a cap on single unit area occupancy, requisite statutory approvals, operation by the developer while benefits are availed, notification on transfer, and Government power to withdraw approval for non compliance or nondisclosure.

Business auxiliary service exemption for manufacture-related parts extends service tax relief where gross charges include input costs.
Exemption inserted for Business Auxiliary Services in respect of production or processing of parts and accessories used in manufacture of cycles, cycle rickshaws and hand-operated sewing machines, provided for or on behalf of the client; the gross amount charged is inclusive of the cost of inputs and input services whether or not supplied by the client.

Special Courts designation under Prevention of Money-Laundering Act for trial of offences under section four.
The Central Government designated specified Courts of Session as Special Courts under the Prevention of Money-Laundering Act, 2002 to try offences under section 4, listing by State/Union Territory the named Sessions Courts and the territorial areas for which each court has trial jurisdiction as set out in the Annexure.