Section 35(1)(ii) approval requires separate research accounts, annual DSIR return and audited account submissions by annual deadlines.
Approval under section 35(1)(ii) is granted to M/s Association for Research in Homoeopathy for 1 April 2000 to 31 March 2003, conditional on maintaining separate research accounts, furnishing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, filing the return of income, and submitting audited annual accounts and audited income & expenditure accounts for research activities to designated tax and DSIR authorities by 31 October each year; renewal applications must be submitted in triplicate.

Anti-dumping duty on sodium hydrosulphite imposed, definitive rates tied to benchmark minus landed value and payable in national currency.
Definitive anti-dumping duties are imposed on imports of Sodium Hydrosulphite originating in or exported from Germany and Republic of Korea, and on specified export-origin permutations, at rates equal to the difference between a stated benchmark amount per metric tonne (in US dollars) and the landed value of the imported goods. Duties apply from the provisional duty imposition date, must be paid in Indian currency, remain in force until 31 March 2009 unless revoked, and use the assessable value under the Customs Act and government-specified exchange rates for calculation.

Customs exemption for shooting sports equipment enabled when associations supply prescribed certification and training justification.
Amendment substitutes S. No. 8 to list shooting sports goods eligible for customs exemption when imported by a State Rifle Association or a District Rifle Association controlled by it, provided the importer produces at clearance a certificate from an officer not below Deputy Secretary in the Department of Youth Affairs and Sports recommending exemption and specifying description, quantity and value, that the Sports Authority of India recommends exemption, and that the goods are essential for training purposes.

Customs notification amendment postpones commencement date to January 2004 under section 25(1) authority.
Amendment substitutes the date in paragraph 2 of Notification No. 115/2003 CUSTOMS: the words "1st day of December, 2003" are replaced by "1st day of January, 2004" under the power conferred by sub section (1) of section 25 of the Customs Act, 1962, effected by Notification No. 171/2003 Customs dated 29 November 2003.

Extension to SEZ exemptions shifts implementation date, delaying application of earlier Customs notification under Customs Tariff Act authority
Exercising powers under sub-section (1) of section 3A of the Customs Tariff Act, 1975, the Central Government amends Notification No. 114/2003-CUSTOMS by substituting the operative date specified in paragraph 2 of the principal notification with a later date, thereby deferring the commencement of the SEZ-related customs exemptions prescribed in that notification.

Customs notification amendment postpones the operative commencement date for a specified tariff exemption.
Amendment to Notification No. 113/2003-CUSTOMS substitutes the figures, letters and words in paragraph 2 specifying the commencement date with a later commencement date; the Central Government acts under powers conferred by the Customs Act and the Customs Tariff Act and records the change as a further amendment to the principal notification published as G.S.R. 572(E).

Special Economic Zones customs amendment postpones commencement by substituting the originally notified commencement date with a later date.
Amendment substitutes the previously specified commencement date in the Special Economic Zones (Customs Procedures) Regulations with a later date, postponing the commencement of those customs procedures; it is titled the Special Economic Zones (Customs Procedures) (Amendment) Regulations, 2003 and takes effect upon publication in the Official Gazette.

Special Economic Zones commencement date amended, deferring the effective date by statutory amendment to the SEZ Rules.
Amendment to the Special Economic Zones Rules, 2003 substitutes the previously specified commencement date with a new commencement date, thereby deferring the Rules' entry into force; the change is effected by notification under the Customs Act and the Rules shall come into force on the date of their publication in the Official Gazette.

Extension of commencement date: specified customs notifications' effective date deferred to the following month by government direction.
The Central Government directs substitution in paragraph 2 of specified customs notifications, replacing the previously stated December commencement date with the corresponding date in the following month; the change applies uniformly to notifications 44/2003 through 51/2003 and 60/2003 and 61/2003 and is effected under the government's statutory amendment power.

SEZ regulations and exemptions commencement date postponed under customs notification by one month.
The Central Government amended the earlier customs notification governing the extension of SEZ regulations and exemptions by substituting the operative commencement date. The specified date of 1 December 2003 was replaced with 1 January 2004, thereby postponing the date from which the amended customs arrangement would take effect under the relevant notification issued under section 126 of the Finance Act, 2002. The amendment was made to the principal customs notification previously issued on 22 July 2003.

Notification date amendment delaying applicability under Finance Act powers by substituting a later effective date.
Amendment substitutes the previously prescribed effective date in Notification No. 58/2003-CENTRAL EXCISE (N.T.), dated 22 July 2003, moving applicability from the earlier specified date to a later date by textual substitution. The Central Government exercises powers conferred by the Finance Act to defer the date on which the notification's provisions become effective.

Amendment to Commencement Date: notifications defer the operative start of specified central excise exemptions to a later date.
Notification No.77/2003-CE amends Notification Nos.58/2003-Central Excise and 59/2003-Central Excise by substituting the figures, letters and words in paragraph 2 to replace the earlier commencement date with a later commencement date, thereby deferring the operative start of the measures in those notifications.

Substantial expansion now covers new investments creating additional employment, excluding credit used for debt repayment or existing equipment.
The amendment broadens the definition of substantial expansion so that concessions cover new investments by existing entrepreneurs that lead to substantial additional employment without requiring major expansion; however, credit under the Industrial Policy Package must not be used merely to pay off old debts or to finance equipment already in place.

Substantial expansion definition broadened to cover new investments creating additional employment, excluding debt repayment or existing equipment.
Amendment defines Substantial Expansion to extend concessions to all new investments by existing entrepreneurs that lead to substantial additional employment without insisting on major expansion, and excludes credit under the Industrial Policy Package if it is merely for paying off old debts or for equipment already in place.

Substantial expansion: new investments by existing entrepreneurs qualify for employment-linked concessions, excluding debt repayment or existing equipment.
The amendment redefines substantial expansion to cover all new investments by an existing entrepreneur that lead to substantial additional employment creation without insisting on major expansion, and excludes credit granted merely for repayment of old debts or for equipment already in place.

Research institution approval requires separate research accounts and annual audited returns to tax and scientific authorities.
Approval of M/s The Institute of Road Transport as an Institution under clause (ii) of sub section (1) of section 35 is conditional on maintaining separate books for research, furnishing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by the annual deadline, and submitting audited annual accounts and audited income and expenditure accounts for research to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions), in addition to filing the return of income; renewal applications must be submitted in triplicate and copies sent to the Secretary, DSIR.

Research institution approval under section 35 requires separate research accounts, annual DSIR returns and audited tax submissions.
The organisation is approved as a notified Institution under clause (ii) of sub section (1) of section 35 for 1 April 2000-31 March 2002, subject to maintaining separate books for research, 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 & expenditure accounts for research 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 to the designated assessing officer.

Approval under section 35(1)(iii) granted, subject to research accounting and annual audited reporting obligations by specified deadlines.
Approval under section 35(1)(iii) has been granted to M/s Nalanda Dance Research Centre for 1 April 2000 to 31 March 2003, subject to maintaining separate books for research and filing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May. The institution must also submit audited annual accounts and audited Income & 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 its return of income, and follow prescribed renewal application procedures.

Tax exemption approval under section 10(23G) enables an IT Park infrastructure project subject to compliance and audit requirements.
Approval is granted to M/s Information Technology Park Ltd for tax exemption under section 10(23G) read with rule 2E for specified assessment years for its development, maintenance and operation of an Industrial Park at International Tech Park, Whitefield Road, Bangalore, subject to compliance with the statutory provisions and withdrawal if it ceases to provide infrastructure, fails to maintain books and get them audited, or fails to furnish the audit report.

Tax exemption under section 10(23G) grants conditional income tax benefit for a BOT railway overbridge project.
Approval is granted to M/s Ashoka Vastushilp Pvt Ltd under section 10(23G) read with rule 2E of the Income tax Rules for its BOT project to construct a railway overbridge, subject to compliance with the statutory provisions; the Central Government may withdraw approval if the undertaking ceases the infrastructure activity, fails to maintain audited books as required, or fails to furnish the mandated audit report.