Excise exemption for goods used in construction of warships where a Rear Admiral level certificate is produced before clearance.
All goods supplied for use in construction of warships of the Indian Navy are exempt from central excise duty where, before clearance, a certificate from an Indian Navy officer not below Rear Admiral or equivalent to Joint Secretary is produced to the proper officer confirming the goods are intended for that use.

Jurisdictional amendment expands Commissioner of Income-tax (TDS), Kolkata's territorial coverage to include adjoining districts, effective on publication.
An amendment under section 120 of the Income-tax Act, 1961 revises the Schedule entry for Commissioner of Income-tax (TDS), Kolkata, substituting the territorial description "Areas within the limits of Kolkata Municipal Corporation" with "Area within the limits of Districts of Kolkata, Howrah, North 24 Parganas and South 24 Parganas within the State of West Bengal." The notification is effective from the date of publication in the Official Gazette.

Jurisdictional amendment expands Commissioner of Income-tax Bangalore territorial jurisdiction to include Goa alongside Karnataka.
Amendment extends the territorial jurisdiction of the Commissioner of Income-tax (CM), Bangalore to include the State of Goa alongside Karnataka by substituting the Schedule entry at serial No. 13; the change is made under section 120 of the Income-tax Act and takes effect from publication in the Official Gazette.

Administrative reallocation of income-tax jurisdictions through Schedule amendment, adjusting commissioner mappings and Gazette effective date.
Amendment reorganises Schedule I by omitting, substituting and inserting specified serial entries to reassign Commissioner jurisdictions under particular Chief Commissioner postings for Ahmedabad and Kolkata, and provides that the notification takes effect from its publication in the Official Gazette.

Tax exemption under clause (23C)(iv) granted to trust subject to compliance with application, investment, business and dissolution conditions.
Notification grants tax exemption under clause (23C)(iv) of section 10 to the Annai J.K.K. Sampoorani Ammal Charitable Trust for the assessment year 1996-97, conditional on applying or accumulating income exclusively to its objects, restricting investments to legally permitted modes (except certain retained voluntary contributions), treating business income as incidental only when separate books are maintained, regular filing of income-tax returns, and on dissolution transferring surplus and assets to a like-minded charitable organization.

Tax exemption under clause 10(23) granted to Cricket Association subject to conditions on application, investment, distribution and business.
Notification designates The Cricket Association of Bengal, Kolkata as entitled to exemption under clause (23) of section 10, conditional on applying or accumulating income exclusively for its objects per section 11 rules, restricting investments to forms in section 11(5) (with limited exceptions), prohibiting distribution of income to members except as grants to affiliated bodies, and excluding business profits from exemption unless incidental to objectives and separately accounted for.

Research exemption under section 35 granted with mandatory separate research accounts, annual return, audited accounts and renewal procedure.
Approval to M/s Serum Institute of India Research Foundation under section 35(1) as an Association for 1 April 2001-31 March 2004 is conditional on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income and expenditure accounts for the research activities to the Director General of Income-tax (Exemptions), the Secretary DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, alongside the return of income.

Research expenditure approval under section 35 - institutional approval requires annual reporting, audited accounts, and renewal application.
M/s Hyderabad Eye Research Foundation is approved as an Institution for research expenditure under sub-section (1) of section 35 for 1 April 2001 to 31 March 2004 on conditions: maintain separate books for research; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited income & expenditure account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, in addition to filing the return of income. The institution should apply in triplicate for renewal through the tax exemption authorities and send three copies to the Secretary, DSIR.

Duty exemption for Advance Licence imports subject to licence production, bond, port usage and discharge of export obligation.
Materials imported against an Advance Licence under the Export and Import Policy are exempt from customs duty and certain additional duties when the licence description, value and quantity cover the imports and the licence is produced at clearance; imports require endorsement linking to resultant exports, execution of a bond (except after full discharge of export obligation), use of specified ports/airports/ICDs/LCSs or SEZs unless otherwise permitted, and discharge of export obligation within the licence period or authorized extension by exporting the specified resultant products.

Income-tax appellate tribunal rules amended to revise registrar duties, joinder, dress code, record and fee provisions.
Amendments update Tribunal procedure: registrars hold custody of records and may weed old files; clerical functions include endorsing receipt dates, notifying respondents and receiving cross objections; only documents relied on during arguments form the Tribunal record. Joinder rules require the Assessing Officer to be respondent in assessee appeals and the lower authority appellant to be respondent in officer appeals. The Tribunal may set aside ex parte orders for sufficient cause. Member dress regulations are prescribed and copying and inspection fees are increased.

Customs concession for inland waterways equipment requires an undertaking and ministerial certificate to restrict use and resale.
The amendment inserts a new tariff entry for goods specified in List 19A required for inland waterways and associates a concessional customs treatment with that entry. It establishes Condition 41A requiring the importer, at importation, to furnish an undertaking not to sell or dispose of the goods for five years and to produce a certificate from a Deputy Secretary rank officer in the Ministry of Shipping confirming the goods' requirement for inland waterways. List 19A enumerates eligible items such as marine gear box, steering gear, communication system VHF RT, navigation aids, echo sounder, oily water separator, and steerable rudder/propeller.

Corrigendum to Central Excise Notification expands loom description to include shuttleless looms in exemption wording.
Corrigendum to Notification No. 6/2002-Central Excise (published 1 March 2002) replaces, at page 174 line 21, the phrase "Automatic shuttle looms" with "Automatic shuttle or shuttleless looms" as the official corrected wording in the Gazette publication.

Tax exemption notification recognizes Prayas Juvenile Aid Centre subject to compliance, investment limits, business-income and dissolution conditions.
Notification grants Prayas Juvenile Aid Centre eligibility under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001 subject to conditions: income must be applied or accumulated wholly and exclusively for objects; investments limited to forms/modes permitted by Section 11(5) except specified tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income tax returns required; on dissolution surplus assets must transfer to a like-minded charitable organization.

Tax exemption notification conditions: exclusive application of income, investment restrictions, incidental-business limits, and dissolution asset transfer.
Notification grants tax-exempt status under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated exclusively for the foundation's objects; investments and deposits must be restricted to permitted forms; business income is excluded unless incidental to objectives with separate books; returns must be filed as required; and on dissolution surplus assets must be transferred to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(iv) granted subject to application, investment, business and reporting conditions.
Notification designates the Kerala Handloom Workers' Welfare Fund Board as eligible for tax exemption under clause (23C)(iv) of section 10, subject to conditions: apply or accumulate income wholly for stated objects; restrict investments to modes permitted by the Act (except voluntary contributions retained as jewellery or furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.

Tax exemption recognition under section 10(23C)(iv) notifies Bharat Scouts & Guides subject to compliance conditions.
Notification recognises the Bharat Scouts & Guides, New Delhi, under clause (23C)(iv) of section 10 for assessment years 1998-99 to 2000-2001, conditional on applying income wholly to its objects, restricting investments to modes in Section 11(5), excluding business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a like charitable organisation.

Tax exemption notification grants charitable status to Sree Siddaganga Math, subject to compliance, investment and reporting conditions.
Designation of Sree Siddaganga Math under clause (23C)(iv) of section 10 is conditional on wholly applying or accumulating income for its objects, restricting investments to permitted forms, excluding business profits unless incidental and separately accounted, regular filing of income-tax returns, and transferring surplus assets on dissolution to a similar charitable organization.

Specification of annuity plans: Central Government designates LIC's New Jeevan Dhara and New Jeevan Akshay under Income tax Act.
Central Government specified LIC's New Jeevan Dhara and New Jeevan Akshay as annuity plans under clause (xiiia) of sub section (2) of section 88 of the Income tax Act, 1961, based on filings with the Controller of Insurance under the Insurance Act and Insurance Rules. Notification No. 72 of 2002 dated 2 April 2002 declared the specification and stated it was deemed effective from 1 February 2002.

Specification of annuity plans: New Jeevan Dhara and New Jeevan Akshay classified as annuity plans under income-tax law.
The Central Government specified New Jeevan Dhara and New Jeevan Akshay of the Life Insurance Corporation of India as annuity plans for the purposes of clause (xiiia) of Section 88 of the Income-tax Act, based on the plans filed by the Corporation with the Controller of Insurance under the Insurance Act and applicable insurance rules, and declared the specification effective from the first day of February, 2002.

Tax deduction under Section 80 IA: Industrial Park Scheme notifies eligible industrial park undertakings for infrastructure profit deductions.
The Central Government has framed the Industrial Park Scheme, 2002, notifying industrial parks as undertakings eligible for statutory tax deductions on profits and gains from infrastructure development undertakings, subject to the scheme's eligibility and compliance conditions.