Export entitlement restrictions: import and export categories aligned with Foreign Trade Policy, EPCG credits excluded from scheme benefits.
Amendments require imports under the Served From India Scheme to conform to paragraph 3.12.4 of the Foreign Trade Policy, exclude items prohibited or restricted by that Policy, and deny benefits where foreign exchange credited under the EPCG Scheme (over average) is used. The changes list categories of exports excluded from entitlement calculations (including imported goods under Para 2.35, transshipment exports, deemed exports, SEZ-related supplies and specified commodities and precious items), expand beneficiary coverage to tiny and cottage sector units in one notification, restrict spare parts eligibility to those actually imported for maintenance, and add a Committee-based waiver mechanism for export obligation failure due to force majeure or unforeseen circumstances.

Special Economic Zone notification for sector-specific IT development: approved and specific land area notified for development.
Notification under the Special Economic Zones Act and Rules designates parcels at Chandaka Industrial Estate as a Special Economic Zone for Information Technology. The applicant, a government undertaking, proposed the sector specific SEZ under section 3 and obtained a letter of approval under sub section (10), after satisfaction of sub section (8) conditions. The Central Government, exercising powers under section 4(1) and rule 8, formally notifies the identified survey and plot numbers comprising a total area of 69.15 hectares for development and operation as an IT SEZ.

Special Economic Zone designation permits development and operation of a sector specific IT and ITES zone under statutory approval.
Central Government notifies an area at Imarat Kancha, Raviriyal Village as a Special Economic Zone for Information Technology and IT Enabled Services, comprising Survey number 1/1 totaling 28.33 hectares, proposed by M/s. J.T. Holdings Private Limited. The notification follows a prior grant of a Letter of Approval for development, operation and maintenance and is issued under the statutory powers and the Special Economic Zones Rules.

Amendment to Special Economic Zone notification: substitution of land survey number under statutory rule by central government
Amendment substituting a land survey identifier within a Special Economic Zone notification effected under powers conferred by Section 4 of the Special Economic Zones Act and in pursuance of the Special Economic Zones Rules; the prior notification is modified by replacing the originally specified survey number with a different survey number, leaving other provisions unchanged.

Special Economic Zone notification establishes an IT/ITES sector-specific zone under SEZ Act, enabling sanctioned development and operation.
The Central Government, under the Special Economic Zones Act and Rules, notifies Plot No. 6, IDA, Uppal Industrial Development Area as a sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services for Topnotch Infrastructure Limited; the area designated is Survey number 1 comprising 14.50 hectares, following a previously granted letter of approval for development, operation and maintenance.

Special Economic Zone designation for IT and ITeS enabling development and operation of a specified land parcel under statutory approval.
Notification designates Survey Number 66/1 (10.52 hectares) at Raidurga Village, Serilingampalli Mandal, Ranga Reddy District, Hyderabad, as a sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services for development, operation and maintenance by DivyaSree NSL Infrastructure Private Limited, following grant of a letter of approval and exercise of statutory powers under the SEZ legislative framework and Rules 2006.

SEZ notification amendment substitutes the designated developer name to reflect a corporate change under the SEZ Act.
Amendment of a Special Economic Zone notification substitutes the designated developer named in the original Gazette notification by replacing the previously notified developer name with a new corporate entity, effected pursuant to powers under the SEZ Act and the SEZ Rules and recorded as an amendment to the principal notification.

Tax exemption for income received on behalf of Technology Development Board subject to specified application, investment, business and audit conditions.
Any income received by any person on behalf of the Technology Development Board is excluded from that person's total income under Section 10(23C)(iv), provided the Institution applies or accumulates its income solely for its objects (with limited accumulation), confines investments to modes permitted under section 11(5), treats business income as taxable unless incidental with separate books, files regular returns, transfers surplus on dissolution to like-minded bodies, and furnishes a prescribed audit report with its return.

Export quantity amendment for stone aggregate to Maldives establishes a revised authorised export volume for the fiscal year.
The Central Government, invoking powers under the Foreign Trade (Development and Regulation) Act and pertinent Foreign Trade Policy provisions, amends Notification No.58(RE-2006)/2004-2009 by substituting the previously specified quantity for stone aggregate exported to the Maldives and thereby prescribes a revised authorised export quantity for the financial year 2007-08; the notification is issued in the public interest by the Director General of Foreign Trade.

Renewal of recognition: exchange renewed for a limited period subject to SEBI approval of a settlement guarantee fund.
Renewal of recognition to Bhubaneswar Stock Exchange Limited is granted under the Securities Contracts (Regulation) Act, 1956 for a one year term, on the basis that it is in the interest of trade and the public. The renewal is expressly conditional: the Exchange shall commence trading only after obtaining final SEBI approval for establishment of the Settlement Guarantee Fund or Trade Guarantee Fund.

Approval under Section 35(1)(ii) for research institutions requires use of donations for scientific research and strict audit reporting.
Approval under Section 35(1)(ii) was granted to the Regional Cancer Centre as an other institution partly engaged in research, subject to conditions: payments must be used for scientific research; research conducted by faculty or enrolled students; books of account maintained and audited with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied for research must accompany the audit report.

Income exemption for St. John Ambulance receipts applies where institution meets specified compliance, reporting and audit conditions.
Any income received by any person on behalf of St. John Ambulance is exempt under Section 10(23C)(iv) subject to conditions: income must be applied or properly accumulated for institutional objects with limited accumulation; investments restricted to forms specified in section 11(5); business income exempt only if incidental with separate books; regular filing of returns; audited accounts and prescribed audit report; on dissolution surplus and assets to a similar organization. The notification applies to recipients of such income from Assessment Year 2004-05 and is liable to rescission for noncompliance.

Charitable income exemption for trust-related receipts, subject to application restrictions, investment limits, audit and filing obligations.
Any income received by any person on behalf of Shree Somnath Trust is exempt under Section 10(23C)(v) from inclusion in that person's total income, conditional on application or limited accumulation of income for the Institution's objects, restricted modes of investment, incidental business being separately accounted, regular filing of returns, transfer of surplus on dissolution to a similar organization, and submission of an accountant's audit report. The notification applies to recipients for assessment year 2004-05 onwards and may be rescinded if the Institution's activities are not genuine or not in compliance with the conditions.

Tariff value fixation amended for specified edible oils and brass scrap, updating customs valuation schedule for imports.
The Central Board of Excise & Customs, under sub-section (2) of Section 14 of the Customs Act, 1962, substitutes the Table in Notification No.36/2001-Cus (N.T.) by Notification No.51/2007-Customs (N.T.), setting out tariff values in US dollars per metric tonne for specified imported goods including Crude Palm Oil, RBD Palm Oil, Palmolein variants, Crude Soyabean Oil and Brass Scrap (all grades), with most entries noted as no change from the prior schedule.

Remittance of assets compliance: financial year substitution and mandatory Chartered Accountant certificate format now required for remitters.
The Regulations substitute the term "financial year" for "calendar" year in specified provisions and require an undertaking by the remitter plus a Chartered Accountant certificate in the format prescribed by the CBDT Circular No. 10/2002, as inserted into multiple sub clauses of Regulation 4 and into Regulation 6(1)(i); the first proviso to Regulation 4(3) is omitted and the word "further" removed from the second proviso. These amendments are notified effective November 16, 2006, with certification that no person shall be adversely affected by the retrospective effect.

Special Economic Zone notification: land designated for IT/ITES under SEZ Act through statutory approval, subsequently rescinded.
Central Government granted statutory approval and a letter of approval for a sector-specific SEZ for information technology and IT-enabled services and, exercising powers under the SEZ Act and Rules, notified land measuring 10.11753 hectares at Plot No. C-001, Sector-67 as a Special Economic Zone for development and operation of IT/ITES.

Tax credit reduction under Delhi VAT: prescribed percentage reductions apply and VAT forms are amended accordingly.
The Delhi VAT Rules, 2005 are amended: Rule 7 is rewritten to mandate prescribed percentage reductions in input tax credit by schedule category and to alter the percentage in sub-rule (4); the changes take immediate effect. Form DVAT 16 replaces the "Against C/D Forms" label with "Against C Forms", and Form DVAT 51 replaces field 4 with a new C forms table, omits field 13 and re-numbers later fields.

Inter-state trade documentation: dealers must submit original declaration and certificate copies to Commissioner within prescribed period.
Amendments require authorised officers to complete triplicate certificates, retain the counterfoil for a specified period, and provide Original and Duplicate portions to selling dealers; dealers claiming sales to diplomatic or international bodies must furnish the Original Form J to the Commissioner within the prescribed period with the reconciliation return and produce the Duplicate on demand. Dealers claiming exemption for subsequent sales must submit the Original portion of Forms E-I or E-II and any Form C with the reconciliation return and make Duplicates available for inspection. Form-1 glossary and Form 4 register are revised to reflect these documentary and recordkeeping changes.

Schedule amendment to VAT Act revises exempted goods list, altering utensils, agrochemicals, omitting an entry and adding Glucose D.
Amendments under section 103 revise the Third Schedule by substituting Sl. No. 6 to include all utensils and cutlery items except precious metals, substituting Sl. No. 20 to list fertilizers and specified agrochemicals except those in the First Schedule, omitting Sl. No. 111, and inserting a new entry for Glucose D after Sl. No. 181; the notification takes immediate effect.

Schedule amendment: additions include mobility tricycles, blood filters, bio-inputs and kerosene appliances, effective immediately.
Amendment to the First Schedule of the Delhi Value Added Tax Act substitutes serial no.49 to cover unmanufactured tobacco, bidis and tobacco used in manufacture of bidis and hooka tobacco, and inserts entries for tri-cycles for persons with disability, blood filters, bio-inputs (bio-fertilizers, micro-nutrients, plant growth promoters) and kerosene stoves, lanterns, Petromax and their spares; the notification takes immediate effect under powers conferred by section 103.