Tax exemption for charitable association granted subject to income application, permitted investments, business accounting, and filing conditions.
The Central Government notifies People's Action for Development (Maharashtra), Mumbai under clause (23C)(iv) of section 10 of the Income-tax Act, 1961 for assessment year 1996-1997, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to forms specified in section 11(5) (with certain voluntary contributions exempted); business income excluded unless incidental and separately accounted; regular filing of returns; and on dissolution surplus and assets to be given to a charitable organisation with similar objectives.

Tax exemption notification for a charitable trust, subject to exclusive application of income and specified investment and compliance conditions.
The Central Government notifies the Krishna Chandra Memorial Trust for clause (23C)(iv) of section 10, subject to conditions: income must be applied or accumulated solely for its objects; investments restricted to modes in sub section (5) of section 11 except certain tangible voluntary contributions; business income excluded unless incidental with separate books; regular income tax return filing required; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.

Tax exemption recognition: institution granted conditional status subject to charitable-application, investment limits, filing, and dissolution transfer.
Recognition under clause (23C)(iv) of section 10 is granted to the National Council for Applied Economic Research for specified assessment years subject to conditions: exclusive application or accumulation of income for institutional objects; investment and deposit limited to forms permitted by section 11(5) except certain voluntary contributions in kind; business income only if incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similar charitable organisation upon dissolution.

Tax exemption notification under clause 23C(iv) grants recognition subject to application, investment, filing and dissolution conditions.
Recognition of the Centre for Advanced Strategic Studies, Pune under clause (23C)(iv) of section 10 is granted for assessment years 2001-02 to 2003-04 subject to conditions: apply or accumulate income exclusively for stated objects; limit investments to legally permitted forms (with exceptions for certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of returns; and transfer of surplus and assets to a like charitable organisation on dissolution.

Notification under clause (23C)(iv) grants tax-exempt recognition to a charitable foundation subject to compliance and dissolution conditions.
The Central Government notifies the Tibetan Homes Foundation for purposes of clause (23C)(iv) of section 10, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms except specified voluntary contributions; exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Income-tax exemption under clause (23C)(iv) granted to an educational society subject to income application and compliance conditions.
The Central Government notifies clause (23C)(iv) of section 10 to recognize The Muslim Educational Society, Bank Road, Calicut for specified assessment years, conditional on application of income to stated objects, permitted modes of investment, exclusion of non-incidental business income unless separately accounted, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a charitable organisation with similar objectives.

Anti dumping duty continuation on metallurgical coke extended pending administrative review under customs tariff framework provision.
The Central Government, pursuant to powers under the Customs Tariff Act and the anti-dumping review procedure, amended the prior notification to extend the period during which the anti-dumping duty on metallurgical coke from China PR remains in force, expressly providing that the notification shall continue until the stated extended date unless revoked earlier, thereby maintaining the duty pending completion of the statutory review.

Foreign exchange current account rules adjust export commission and salary provisions for non-permanent residents and deputation employees.
The rules amend Schedule I to substitute the item on payment of commission on exports under the Rupee State Credit Route, permitting commission subject to a specified exception for certain commodities. Schedule III item 7 is amended by replacing clause (i) to cover net salary of persons who are resident but not permanently resident and who are either citizens of a foreign State other than Pakistan or Indian citizens on deputation to a foreign company's office, branch, subsidiary or joint venture in India; the Explanation substitutes "employment of deputation of" for "employment of."

Rescission of customs notification under Customs Tariff Act withdraws prior notification while preserving past actions.
The Central Government, under section 9A(2) of the Customs Tariff Act, 1975 and rule 13 of the Anti dumping Rules, issues Notification No. 74/2003 to rescind Notification No. 50/2002 Customs dated 2 May 2002, withdrawing that earlier notification from the rescission date while preserving actions or omissions effected under it prior to rescission.

Anti-dumping duty on vitrified/porcelain tiles imposed, applying specified country-specific rates and limited exclusions, effective from provisional imposition date.
Definitive anti-dumping duty is imposed on vitrified and porcelain tiles (excluding vitrified industrial tiles) from the People's Republic of China and the UAE after findings of dumping and material injury caused cumulatively; duties are set by country and exporter per square metre, payable in Indian currency, effective from the provisional-imposition date, remain in force until the stated expiry date unless revoked, and specific producer-exporter combinations are exempted. The rate of exchange for calculation is the government-notified customs rate, determined as of the bill-of-entry date.

Rescission of customs notification withdraws prior exemption notification while preserving effects of prior actions.
Central Government, invoking powers under section 9A of the Customs Tariff Act and Rules 18 and 20 of the Anti dumping Rules, rescinds Notification No. 79/98 Customs (22 October 1998) by issuing Notification No. 72/2003, with a saving for actions done or omitted to be done before the rescission.

Anti-dumping duty imposed on D(-) Para Hydroxy Phenyl Glycine Base imports from EU; duty equals specified amount minus landed value.
A definitive anti-dumping duty is imposed on D(-) Para Hydroxy Phenyl Glycine Base imports from the European Union, calculated as the difference between a specified US dollar amount per kilogramme (varying by exporter category) and the landed value determined under the Customs Act; the duty is payable in Indian currency, applies to the specified tariff sub heading, is effective from the provisional duty imposition date, and uses the published exchange rate on the bill of entry date for conversion.

CENVAT credit amendment changes the effective date for rule 9A(4) to 12th May 2003, altering commencement timing.
The CENVAT Credit (Eleventh Amendment) Rules, 2003 substitute the date specified in rule 9A(4) of the CENVAT Credit Rules, 2002, thereby changing the commencement date of that sub rule; the rules are made under the Central Excise Act and come into force on publication in the Official Gazette.

Approval under section 35 research-expenditure eligibility: organisation must keep separate accounts and file annual returns and audited accounts.
Approval under clause (ii) of sub-section (1) of section 35 is granted to M/s The Eye Research Foundation as an Association for 1 April 2002 to 31 March 2005, subject to maintaining separate books for research, filing an annual return of scientific research activities to 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 DGIT (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the relevant tax authority and to the Secretary, DSIR.

Income-tax exemption under clause (23C)(iv) grants conditional recognition to Shri Anandpur Trust for specified assessment years.
The Central Government notifies Shri Anandpur Trust for purposes of clause (23C)(iv) of section 10, granting conditional recognition for the specified assessment years subject to conditions: income must be applied or accumulated solely for trust objects; investments or deposits are restricted to forms permitted for charitable trusts; business income is excluded unless incidental and separately maintained; returns must be regularly filed; and on dissolution surplus assets must pass to a like charitable organization.

Charitable trust income-tax exemption notified for an Ayurvedic trust subject to conditions on application, investment, business and dissolution.
The trust is notified as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004 provided it applies its income wholly to its objects, confines investments to forms specified in section 11(5) (excluding voluntary contributions retained as jewellery or furniture), treats business income as non-exempt unless incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to a charitable organisation with similar objectives.

Notification under section 10(23C)(iv) grants tax recognition to a labour board subject to specified compliance conditions.
Central Government notification designates the Bombay Iron & Steel Labour Board as eligible under clause (23C)(iv) of section 10 of the Income-tax Act for assessment years 1990-91 to 1992-93, subject to conditions that income be applied exclusively to its objects, investments be limited to modes specified in section 11(5) (with exception for certain voluntary contributions in forms like jewellery or furniture), business profits be excluded unless incidental with separate accounts, regular filing of returns, and transfer of surplus and assets to a charitable organisation upon dissolution.

Tax exemption for religious institution granted subject to application-of-income, investment and reporting conditions for specified assessment years.
Notification designates Shri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura for exemption under clause (23C)(v) of section 10 for assessment years 2002-2003 to 2004-2005, subject to conditions: apply income wholly to charitable objects; restrict investments to modes permitted by section 11(5) (except voluntary contributions in kind); exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a like charitable organisation.

Designation as place of public worship permits renovation donations until funds exhausted or statutory deadline under tax exemption rules.
The Central Government specified Sri Sri Sarbomangala Trust Board, Burdwan, as a place of public worship of renown for Income-tax Act exemption purposes, enabling donations for repair and renovation to qualify for tax treatment. The designation is limited to the remaining uncollected portion of funds earmarked in the earlier notification and will cease once that amount is collected or upon the stated statutory cutoff date, whichever is earlier.

Research expenditure approval requires separate research accounts and annual returns plus audited research accounts submission.
Approval is granted to the Foundation for Revitalisation of Local Health Traditions as an Institution for research expenditure deduction under sub-section (1) of section 35 for 2.11.2000 to 31.3.2003, subject to maintaining separate research books, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and a separate audited Income & Expenditure account for research activities to designated tax and research authorities by 31 October; renewal requires triplicate applications through the tax exemption office and direct copies to the Secretary.