Amendment to approval under Section 10(23G): correction of the approved enterprise's name and address in notification
Amendment corrects the enterprise approved under Section 10(23G) by replacing the entry in paragraph 3 of Notification No. 50 of 2002 with the corrected corporate name and full address: Gujarat Power Gen Energy Corporation Ltd., 6th Floor, 'Chanakya' Off. Ashram Road, Ahmedabad-380 009.

Tax exemption notification for a state sports association subject to application, investment and business-incidence conditions.
Notification grants income-tax exemption to the Maharashtra State Basketball Association for the assessment year specified, conditional on applying or accumulating income exclusively for its objects, restricting investments and deposits to permitted modes, prohibiting distribution of income to members except as grants to affiliated bodies, and excluding business profits from the exemption unless the business is incidental and accounted for in separate books.

Tax exemption notification under section 10(23C)(iv) grants charitable status to an educational society subject to compliance conditions.
The Central Government notified The Periyar Maniammai Educational and Charitable Society, Chennai under clause (23C)(iv) of section 10, granting exemption for specified assessment years subject to conditions: income must be applied or accumulated exclusively for stated objects; investments and deposits must conform to modes permitted under section 11(5) (excluding specified voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must pass to a similar charitable organisation.

Tax exemption notification: Mar Thoma Syrian Church of Malabar recognised under clause 23C(v) of section 10, conditional.
Notification designates Mar Thoma Syrian Church of Malabar, Tiruvalla, as qualifying under clause (23C)(v) of section 10 subject to conditions: apply income wholly and exclusively to stated objects, restrict investments to forms permitted by Section 11(5) (except specified tangible voluntary contributions), treat business income as exempt only if incidental with separate books, regularly file returns, and transfer surplus and assets on dissolution to a charitable organization with similar objectives.

Charitable recognition under clause 23C(v) conditions tax-exempt status on compliance with income application, investment, filing, and dissolution rules.
Notification accords charitable recognition under clause (23C)(v) of section 10 subject to conditions that the institute apply or accumulate income wholly and exclusively for its objects, restrict investments to permitted modes (with limited exceptions for certain voluntary contributions), treat business income as inapplicable unless incidental and separately accounted, file income-tax returns regularly, and on dissolution transfer surplus and assets to a like charitable organisation.

Charitable status notification: Heart Care Foundation of India recognised under income tax clause, subject to specified compliance conditions.
Notification grants charitable tax recognition to the Heart Care Foundation of India, New Delhi, under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments and deposits confined to modes permitted by section 11(5) except certain in kind voluntary contributions; business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus assets must transfer to a similar charitable organization.

Tax exemption for a notified association conditioned on exclusive application of income, permitted investments, business incidental test, and compliance filings.
Notification grants tax-exempt status to the Indian Association of Parliament Population and Development for the specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms permitted by Section 11(5) except voluntary contributions held as jewellery or furniture; exclude business income unless incidental with separate books; regularly file returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.

Tax treaty application period adjusted to the calendar year, revising commencement provisions and aligning effective date accordingly.
References to a fiscal year commencing on the sixth of April are amended to the calendar year, and references to "the sixth of April in the year next following" in commencement provisions are read as the first day of January in the year next following, thereby aligning the Convention's application period and commencement mechanics with the calendar year. These changes are implemented by an Exchange of Letters incorporated into the notification, and the Note Verbale and reply constitute the agreement effecting the amendments upon mutual acceptance.

Tax-free bonds specified for rural housing finance; tax exemption subject to holder registration with the issuing bank.
Central Government specifies tax-free bonds issued under the Swarna Jayanti Rural Housing Finance programme for 2000-2001 as eligible for exemption; bonds carry a prescribed annual interest rate and ten-year tenure and were issued in a limited series identified by distinctive numbers. The tax benefit is admissible only if the holder registers his or her name and the holding with the issuing bank, this registration being the operative condition for entitlement to the exemption.

Tax treaty amendment: fiscal-year references changed to calendar year, making the DTAA effective from the calendar year's start.
Amendments to the India-Ireland Double Taxation Convention replace the fiscal-year references with the calendar year and reinterpret transitional references to the next year's fiscal start as the first day of January; India accepted these textual changes by Note Verbale and the exchange of notes constitutes agreement that the Convention's temporal application shall follow the revised transitional wording from its entry into force for all taxes covered.

Correction to excise notification: textual amendments replace specific tariff entry and change exemption description to concessional.
Corrigendum to Notification No. 11/2002-CE (01/03/2002) issues two textual corrections in the Gazette publication: replace the entry "81" with "50" at the specified line/page, and replace "nil" with "concessional" at the other specified line/page, as recorded under F. No. 334/1/2002-TRU(Pt.).

Diplomatic telephone exemption limited to embassy phones and mission members of diplomatic rank for Belarus under amended service tax notification.
The amendment confines the notification's applicability for Belarus so that it applies only to telephones of the Embassy and to members of the mission holding diplomatic rank, and inserts Belarus as a new serial entry in the Schedule immediately after the existing serial No.95, under authority conferred by the Finance Act, 1994.

Explanation to section 35AC extension allows continued tax-eligible specification for a kidney hospital project after positive recommendation.
Central Government specifies the construction, furnishing, purchase of instruments/equipment and running of B.T. Savalni Kidney Hospital by Saurashtra Kidney Research Institute as an eligible project under the Explanation to section 35AC for a further three years commencing with the assessment year 2003-2004, following a National Committee recommendation, and records the implementing entity and the estimated cost including a corpus fund.

Deduction under section 35AC approved for Iqbal Mohamed Trust project; eligible cost cap and two-year validity.
The Central Government, under the Explanation to section 35AC of the Income-tax Act and on National Committee recommendations, approves Iqbal Mohamed Trust for a Social Welfare and Environment Awareness Project (Light and Life Academy) and specifies eligible components (construction, equipment, books, furniture/fixtures, vehicles and running expenses), the estimated project cost and the maximum portion of that cost allowable as a deduction; the approval is time-limited to the two assessment years stated in the notification.

Guarantee in lieu of bid bond permitted for exporters bidding abroad without prior approval, subject to a statutory cap.
A resident Indian exporter company may furnish a guarantee in lieu of a Bid Bond Guarantee for bidding on contracts outside India without approval of the Approving Authority, subject to a statutory cap expressed as a proportion of the contract value; the amendment to Regulation 5 inserts this exemption and takes effect upon publication in the Official Gazette.

Extension of central excise notification expiry under Central Excise Act powers, deferring the previously specified deadline by amendment.
Amendment issued under the exercise of powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944, substitutes the date in paragraph 2 of Notification No. 16/2001-Central Excise, thereby extending the operative period of that principal notification; file reference and Gazette publication of the principal notification are noted, with a cross-reference to a later notification for further amendments.

Duty drawback rates for silk products adjusted, specifying new unit-based rates and applied retrospectively to earlier exports.
Amendment to Notification No.29/2001-Cus.(N.T.) revises unit-based duty drawback rates for silk goods: it substitutes the Chapter 50 entry to fix a per square metre rate for fabrics made wholly or predominantly of silk (allocated to all customs) and inserts Chapter 62 entries setting unit-based rates for natural silk readymade garments with embroidery, handloom/powerloom silk lungies, and made-up silk articles. The notification deems the changes effective from 26th November, 2001.

Textile classification expanded to include woven, knitted and crocheted fabrics, broadening tariff/exemption coverage.
Corrigendum amends the Central Excise notification by replacing the phrase "woven textile fabrics" with "woven or knitted or crocheted textile fabrics", thereby expanding the descriptive scope of textile goods covered by the tariff/exemption entry; the change is terminological and affects interpretation and application of the notification.

Tariff correction: Customs exemption notification amended to add additional tariff headings and product codes to exemption lists.
Correction to a Customs exemption notification directs inclusion of an additional tariff reference at page eight, line twenty, and insertion of multiple specific tariff headings at page thirty four, line six, thereby amending the published list of tariff entries in the exemption schedule; the change is a textual rectification of the prior notification's tariff listings.

Name correction in Income Tax notification: organisation's name and address amended to AuroviUe Foundation, Bharat Nivas.
Corrigendum amends a prior Income Tax notification to read the organisation's name and address as 'AuroviUe Foundation, Bharat Nivas, Auroville-605101' instead of 'Auroville Foundation, Bharat Nivas, Pondicherry-605101'.