Section 35AC deduction classification: approved project funds reclassified as operating cost for the eligible charitable project.
Corrigendum to S.O. 1111(E) directs that the whole approved amount of Rs. 34.02 lakh for the Indian Renal Foundation be treated as operating cost under Section 35AC, explicitly including the earlier approved equipment cost of Rs. 22.50 lakh.

Eligible project designation under Section 35AC extended for Veerayatan Jakhania's social and medical schemes for an additional three-year period.
The Central Government, acting on the National Committee's recommendation under the procedural rule for extensions, notifies continuation of Veerayatan Jakhania's multi-component social welfare scheme-covering primary schools, residential school premises, vocational training, hospital and rural medical facilities, and hostel accommodation for destitute women/handicapped individuals-as an eligible project for a further three-year period commencing with the 2009-10 financial year, without any change in the previously approved project cost.

Extension of eligible project designation: Delhi Council for Child Welfare schemes remain notified for three further financial years.
The Central Government re notifies the multi component child welfare project run by the Delhi Council for Child Welfare at Qudsia Bagh as an eligible project for tax favoured treatment for a further three financial years commencing 2010 11, covering Anganwadi worker training, orthopedic centres and outreach, programmes for mentally challenged and working children, creche and vocational training, supervised homework, Palna home and adoption, sponsorship and auxiliary services, on the recommendation of the National Committee and with the approved project cost unchanged.

Section 35AC eligible project cost increase expands the allowable deduction ceiling for a charitable hospital project under amended notification.
The Central Government amends the prior notification under Section 35AC to substitute the previously notified maximum amount of project cost with a higher ceiling for the charitable medical project in Gandhinagar, Gujarat, carried out by the specified implementing body, following a recommendation by the National Committee to enhance project cost and noting the project's continued proper execution and extended duration.

Section 35AC eligibility extended for Sevalaya School expenses project, permitting continued donor tax benefits over an additional multi-year period.
The Central Government re-notified the "Sevalaya School expenses project to meet the running expenses of the school and to build corpus fund" as an eligible project under the Explanation to Section 35AC for a further three-year period beginning with financial year 2010-11, following a recommendation by the National Committee confirming proper execution. The re-notification preserves the approved cost at Rs. 4.00 crore, including a corpus fund of Rs. 3.00 crore, enabling continued donor tax incentives under the governing rules.

Section 35AC designation extended and project cost limit raised for the specified old age home and healthcare scheme.
The Central Government specifies the construction and running of Vridh Bhakt Niwas, Dhyan Yoga Kendra and Ayurvedic Dispensary by Brahmavetta Shree Devaraha Hans Baba Trust as an eligible project under Section 35AC for three years beginning with financial year 2009-10, and amends the earlier notification to increase the maximum project cost allowed as a deduction under Section 35AC by substituting the previous cost ceiling with a higher amount.

Section 35AC eligibility: ALERT-INDIA health projects in Bombay designated eligible for a further three-year period.
The Central Government specifies ALERT-INDIA's projects for leprosy control, tuberculosis control and the Integrated Health Care Project at Airoli as eligible projects under Section 35AC, confirms the approved project cost remains Rs.270.02 lakhs, and extends the eligibility for a further three financial years commencing 2009-10 to 2011-12 following the National Committee's recommendation.

Section 35AC name correction: trust name substituted to clarify eligible project designation under existing notification.
Corrigendum to a notification under Section 35AC substitutes the recorded beneficiary name "Special Olympics Gujarat Chapter" with "Special Olympics Gujarat Charitable Trust" in the specified Gazette entry, ensuring the notification identifies the correct charitable entity and its address for the eligible project listing.

Change of control and status require prior Board approval to continue acting as a credit rating agency.
Amendments define change of status or constitution to include corporate restructuring, change in key directors, and any change in control, and define change in control by reference to existing takeover rules for listed entities and as an acquisition of a controlling interest for others; proposals to change status or constitution must obtain the Board's prior approval to continue acting as a credit rating agency.

Provisional assessment on Kodak China PR imports pending new-shipper review; security required and liability for duties applies.
The Central Government ordered that PS Plates produced and/or exported by M/s. Kodak (China PR) Graphic Communications Company Ltd. shall be subject to provisional assessment pending completion of a new-shipper review. Provisional assessment may be secured by such security or guarantee as the customs officer deems fit to cover any deficiency if a definitive anti-dumping duty is imposed retrospectively. If anti-dumping duty is recommended and imposed after review, the importer shall be liable to pay the duty on all imports from that exporter from the date of initiation of the review.

Territorial designation changes in Central Excise: removal of Mumbai-IV and redefinition of Mumbai-I boundaries including EEZ areas.
The amendment omits the Mumbai-IV designation from Tables I, IA and Table III and deletes specified serial entries; it also substitutes a new Table II entry redefining Mumbai-I to comprise wards A, B, C, D, E, F, G, H and K (East) of the Municipal Corporation of Greater Mumbai and to include areas in the continental shelf and, where applicable, the exclusive economic zone of India declared as designated areas by the Central Government.

Eligible projects under section 35AC notified: institutions approved with specified project costs and deductible limits for set financial years.
The Central Government notifies specified institutions and approves their projects as eligible under section 35AC, listing each project's estimated cost, any corpus fund component, and the maximum amount allowable as a deduction for the stated multi-year approval periods, with individual projects assigned two- or three-year windows during which contributions qualify for the prescribed deduction treatment.

Value Added Tax amendment updates tax-rate categories and mandates revised return entries with enhanced reporting obligations.
Amendment revises tax-rate classifications in Rule 7 including a distinct category for declared goods and modifies Form DVAT-16 to add rows for multiple tax-rate bands, works-contract breakdowns, exempted sale/purchase identification, and a clarified balance line. It mandates attachment of month-wise dealer-wise sale and purchase summaries in prescribed annexure formats, requires works contractors to report gross turnover including labour, services and consumables with exemptions claimed under a specified return item, and expands the Annexure to capture input tax credit adjustments, instalments of capital goods credit, and opening and closing stock entries.

VAT exemption extended to South Asian University for official and personal purchases by its internationally recruited officers.
Amendment to the Sixth Schedule inserts South Asian University (including its Project Office), New Delhi, as entitled to VAT exemption/refund on official purchases and on personal purchases of its internationally recruited officers, enacted by the Commissioner under the Delhi Value Added Tax Act and effective immediately.

Re-importation time limit for goods exported to Nepal now subject to a country-specific deadline restricting delayed returns.
The amendment inserts a proviso creating a country-specific re-importation deadline for goods exported to Nepal, making eligibility for the customs exemption contingent on re-importation within the prescribed period and thereby adding a temporal condition to the existing notification entry.

Notification amendment substitutes Cochin with Bangalore in the Central Excise schedule, altering the specified locality entry.
Notification No. 12/2010 Central Excise (N.T.) amends Notification No. 24/2005-Central Excise (N.T.) by substituting the word "Cochin" with "Bangalore" in item (2) of column (2) against serial number 14 in the Table, effected under section 35B(1B) of the Central Excise Act, 1944, thereby changing the specified locality entry in the notified schedule.

Special Economic Zone designation enables granite processing SEZ with notified area, approval committee and ICD/Port status.
Notification designates a sector specific Special Economic Zone for granite processing industries in specified survey numbers at Uthangarai and Pochampalli Taluks, Krishnagiri District, Tamil Nadu, and formally notifies the area for development, operation and maintenance. It constitutes an Approval Committee with listed ex officio members and a developer special invitee to administer the SEZ, and appoints the date from which the SEZ shall be deemed an Inland Container Depot/Port under the Customs Act.

Tariff value fixation amended: substituted import valuation table sets benchmark values and restates most prior commodity rates.
The Board amends the existing customs notification by substituting the Table of tariff values, setting US dollar per metric tonne benchmark values for specified chapter/heading/tariff items. The new Table restates operative tariff values for edible oils (noting most as unchanged) and assigns values for other commodities including brass scrap and poppy seeds, thereby establishing the administrative valuation benchmarks for customs purposes under the notification.

Special Economic Zone boundary modification: de notification and additional notification adjust SEZ land area as approved.
Central Government, exercising statutory notification powers under the Special Economic Zones Act and applicable Rules, de notifies 2.26 hectares and notifies an additional 1.76 hectares within the sector specific IT/ITES SEZ at DLF Cyber City, Gurgaon, resulting in a revised SEZ area of 10.30 hectares. The change was made following the developer's proposal and satisfaction of statutory prerequisites, and is reflected in a parcel level table listing affected survey parcels and area adjustments.

Tariff exemption for specified dairy imports subject to annual aggregate quantity limits under customs notification amendment.
The amendment substitutes S. No. 3 to grant nil duty treatment for goods under headings 0402 10 or 0402 21 00 up to an aggregate annual quantity of imports, and inserts S. No. 3AB to grant nil duty treatment for White Butter, Butter Oil and Anhydrous Milk Fat under heading 0405 up to an aggregate annual quantity of imports; both exemptions are subject to the stated condition number within Notification No. 21/2002-Customs.