Appointment of Common Adjudicating Authority consolidates adjudication of specified customs show cause notices under statutory powers.
The Central Board of Excise and Customs, under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as a Common Adjudicating Authority to exercise the powers and discharge the duties of multiple commissioners for the purpose of adjudicating show cause notices issued in respect of M/s. Bhambri Printing Press and others.

Approval under section 35: donations for social science research allowed, subject to strict accounting, audit, and reporting conditions.
Approval under section 35 recognizes the University of Pennsylvania Institute for the Advance Study of India as an "other Institution" partly engaged in research, subject to conditions that sums be used for social science research, research be carried out by faculty or students, separate books and a donation statement be maintained, and both be audited with the auditor's report and certified statement furnished to the income-tax authority by the return filing due date.

Exemption interest on public sector bonds: corrigendum lowers the previously stated lower interest rate, restating the allowable range.
A corrigendum to a government notification concerning the exemption of interest on notified public sector bonds and debentures replaces the earlier stated lower bound of the interest-rate range with a reduced lower bound while retaining the existing upper bound, thereby restating the allowable interest-rate range applicable to the exemption.

Section 35AC extension permits continued tax-eligible status for a trust's school and medical centre project for three further fiscal years.
Central Government notification under the Explanation to the Income-tax Act extends recognition of Bellur Krishnamachar & Seshamma Smaraka Nidhi Trust's project-setting up and running a school and Medical Centre-cum-Hospital for SC/ST and economically weaker rural sections-as an eligible project for a further three financial years beginning 2010-11, without change to the previously approved project cost and corpus fund, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.

Section 35AC eligible project designation renewed for furnishing and running of Society for the Education of the Crippled.
The Central Government specified under Section 35AC the furnishing and running by the Society for Education of the Crippled (Child and Adult) of the Centre for Independent Living and Antop Hill School at Agripada Municipal School Building, Bombay, as eligible projects for a further three financial years commencing 2009 10, without any change to the approved project cost of Rs. 175.00 lakhs, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC eligibility extended for SNS Foundation welfare programmes, renewing a specified three-year period commencing financial year 2010-11.
The Central Government, exercising powers under sub-section (1) read with the Explanation to Section 35AC of the Income-tax Act, specifies SNS Foundation's welfare programmes in health, education and environment as an eligible project and renews that specified status for a further three-year period commencing with the financial year 2010-11, without change in the approved project cost of Rs. 16.5 crore, following a recommendation by the National Committee that the project is being executed properly.

Section 35AC eligible project designation extended for Sant Ranchhoddasji Bapu Eye Hospital under income-tax rules.
The construction, equipping and operation of Sant Ranchhoddasji Bapu Eye Hospital at Vansda by Dhanvantri Trust is specified as an eligible project under Section 35AC for income-tax incentive purposes, renewed for a further three-year period beginning with financial year 2009-10 on the recommendation of the National Committee, without change to the approved project cost and without any corpus fund.

Eligible project designation extended for rehabilitation centre following national committee recommendation, preserving previously approved project cost.
The Central Government, acting under the Explanation to Section 35AC, notified an extension of eligibility for the Rehabilitation Centre project operated by Naotoumai Rural Development Association for a further three financial years beginning 2010-11, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and without any change to the previously approved project cost.

Tax deduction eligibility: Health camps scheme extended and project cost enhanced for continued deduction treatment.
Central Government specifies the rural Health Camps scheme carried out by Singhvi Charitable Trust as an eligible project for a further three-year period beginning with financial year 2010-11, and amends the earlier notification by substituting the previously allowed maximum project cost with an enhanced sanctioned cost as the basis for the maximum deduction under the relevant tax provision.

Eligible project extension under Section 35AC: notification renews project period and increases approved project cost.
The Central Government notifies maintenance of S.J. Patel Sarvajanik Hospital by Gramya Vikas Mandal as an eligible project under the Explanation to Section 35AC and renews the notification for a further three financial years beginning 2010-11. On the National Committee's recommendation, the government amends the earlier notification to enhance the maximum allowed project cost from Rs. 72.00 lakh to Rs. 101.00 lakh and substitutes the revised figure in the notification table, citing authority under sub-section (1) read with clause (b) of the Explanation to Section 35AC and rule 11M compliance.

Tax exemption eligibility extended for leprosy rehabilitation project, renewing charitable project status for three financial years.
The Central Government specifies the Leprosy eradication, rehabilitation and rural health project at Rajendranagar, undertaken by Sahyog Kushthayagna Trust, as an eligible project under Section 35AC for a further three-year period commencing 2009-10, without any change to the approved cost of Rs. 5.3 crore, including a corpus fund of Rs. 2.7 crore, following recommendation by the National Committee and noting prior specifications and cost enhancements.

Section 35AC eligible project extension for hospital construction preserves approved cost and authorises three-year continuation.
Notification affirms continued eligibility under Section 35AC for the Construction of Maharaja Agrasen Hospital at Agroha by Maharaja Agrasen Medical Education & Scientific Research Society, preserves the previously enhanced approved cost, and, following the National Committee's recommendation that the project is being executed properly, notifies a further three-year extension of the project's eligible period beginning with the specified financial year.

Tax deduction eligibility under Section 35AC extended for Ishwar Eye Institute outreach scheme for three more years.
The Central Government designates the Expansion of Outreach Programmes for rural areas by Ishwar Eye Institute, N 132 Panchshila Park, New Delhi, as an eligible project for tax-benefit recognition for a further period of three years beginning with financial year 2010 11, without any change in the previously approved project cost, following a recommendation from the National Committee for Promotion of Social and Economic Welfare and prior successive notifications extending the project's eligibility.

Section 35AC eligibility: free medical aid scheme specified for further years; certificate cannot be issued for lapsed year.
Section 35AC eligibility is specified for the Kailash Charitable Trust's free medical aid scheme at NOIDA for a further three-year period commencing from the financial year 2008-09, with the approved project cost amended upward on the National Committee's recommendation. The notification directs that because the first year of that period has lapsed, no certificate under the provision can be issued for the lapsed year.

Tax deduction eligibility extended for Satya Bharti Schools scheme for an additional three-year period starting 2010-11.
Notification under Section 35AC extends the designation of Satya Bharti Schools by Bharti Foundation as an eligible project or scheme for tax-incentive purposes for a further three years beginning with financial year 2010-11, without any change to the approved cost of Rs. 115 crore including a corpus fund of Rs. 30 crore, and confirms the project scope expanded to 250 primary schools.

Tax incentive for eligible social project extended, permitting continued donor relief for reconstruction of a leprosy hospital.
The Central Government re-notified the "Reconstruction of 100 bed hospital for leprosy patients" by Shram Mandir Trust as an eligible project under Section 35AC, following the National Committee's recommendation, and extended eligibility for a further three financial years beginning 2009-10 without any change to the approved project cost.

Tax incentive specification under Section 35AC renews eligibility of Helpage India's social welfare scheme for a further three-year period.
The Central Government, under Section 35AC, specifies Helpage India's scheme for medical care to elderly persons, leprosy and cancer patients, homes and rehabilitation for destitute old women, and eye camps as an eligible project for a further three-year period beginning with financial year 2010-11, without change in the approved cost of Rs. 120.00 crore, following the National Committee's recommendation.

Section 35AC eligible project extension grants continued tax-eligible status to a blind rehabilitation dormitory project.
The Central Government, under Section 35AC, notifies continuation of eligibility for the project "Construction of dormitory-cum-library and running of rehabilitation/welfare programmes for disabled/blind persons at Bangalore" by Shri Ramana Maharishi Academy of the Blind for a further three-year period beginning with financial year 2010-11, following a National Committee recommendation and without any change to the approved project cost of Rs. 197.00 lakh.

Section 35AC notification extends eligibility of Integrated Rural Development Project and increases its approved project cost.
The Central Government, exercising powers under Section 35AC, notifies the Integrated Rural Development Project by Jankidevi Bajaj Gram Vikas Sanstha as an eligible project for three financial years beginning 2010-11 and amends the prior notification to increase the maximum project cost approved for deduction under Section 35AC, following the National Committee's recommendation and successive earlier cost enhancements.

Section 35AC project specification extends tax-eligible cancer hostel, hospice and diagnostic centre for a further period.
The Central Government renewed the specification under Section 35AC of the Cancer Hostel, Cancer Hospice and Cancer Diagnostic Centre carried out by Cancer Aid & Research Foundation at Byculla, on the National Committee's recommendation, for a further period commencing with the financial year 2009-10, without any change to the approved project cost of Rs. 35.00 crore, thereby maintaining their eligibility for tax incentives.