Exchange rate determination fixed for imported goods, governing stamp duty and customs valuation from the stated commencement date.
Fixes the rate of exchange to be applied to imported goods for the stated month, prescribing rates for calculating stamp duty under the Indian Stamp Act and for the purpose of section 11 of the Customs Act insofar as they relate to imported goods. The notification supersedes the prior January notification and declares that the exchange rates shown in the appended Schedule I (unit rates) and Schedule II (rates per one hundred units) shall operate from the stated commencement date.

Central Excise timing amendment shifts prescribed procedural hours to afternoon, affecting specified rules' time provisions.
The Central Government, under section 37 of the Central Excise Act, 1944, by Notification No. 06/2000-CE(N.T.), amends the Central Excise Rules, 1944 by substituting specified morning time references with a uniform afternoon time in the time provisions of rule 100G and rule 224, the changes to take effect on publication in the Official Gazette.

Section 35AC project specification extended: Ayodhya Charitable Trust hospital gains further multi-year eligibility for tax exemption.
The Central Government, acting under Section 35AC and on the National Committee's recommendation, specifies the construction of Ayodhya Charitable Trust's General Hospital, Wanowrie Village, Pune, at an estimated cost of eighty nine lakhs twenty five thousand, as an eligible project for tax exemption for a further three-year period beginning with the assessment year 2000-2001.

Exemption under section 35AC extended for mobile medical aid projects; specified project remains eligible for a further period.
Central Government specifies the running expenses scheme for mobile medical aid projects by Bharat Sevashram Sangha as an eligible project for a further three year period beginning with the assessment year 2000 2001, following the National Committee's recommendation that the project was properly executed and extending the prior three year specification that began with assessment year 1997 98.

Exemption under the Income-tax Act: specified rural eye-care project designated eligible and extended for a further period.
Central Government specified the "Kanoli-vision Saver" eye camps, a rural outreach eye-care programme by Sri Sankara Health Centre, as an eligible project or scheme for tax exemption under the Explanation to the Income-tax Act. Upon the National Committee's recommendation under the Income-tax Rules, the scheme was designated for a further three-year period beginning with the assessment year 2000-2001, the notification recording Committee satisfaction and stating the estimated project cost.

Exemption under section 35AC extended for hospital equipment and running, enabling continued eligible project status and tax relief.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC, specifies the purchase of equipment and running of the hospital by Shri K.K. Shah Sabarkantha Arogya Mandal at Vatrak, Sabarkantha, Gujarat, as an eligible project or scheme for a further period of three years beginning with the assessment year 2001-2002, at an estimated cost of ninety lakhs sixty thousand rupees, following a National Committee recommendation under rule 11M(5) that the project was being executed properly.

Exemption under section 35AC extended for a specified rural development construction project, preserving its eligible tax-exempt status.
Central Government specified extension of tax-exempt status for the rural development project carried out by Anuvrat Gram Bharti Sansthan at Vinaypuram, Bhilwara, Rajasthan-comprising construction of school, women and child welfare centre, staff quarters, guest house, laboratory and library hall, kitchen and dining hall, meditation hall and administrative block-at an estimated cost of sixty lakhs, as eligible for a further three-year period beginning with the assessment year 2001-2002 following recommendation by the National Committee under the Income-tax Rules.

Project eligibility under income-tax exemption extended for rehabilitation and education of the blind, permitting continued recognised charitable status.
Central Government specifies extension of tax-exempt eligibility under the Income-tax Act for the rehabilitation and education project for the blind in Gujarat carried out by National Association for the Blind (Gujarat State Branch), extending the prior three-year specification beginning with assessment year 1997-98 for a further three years beginning with assessment year 2000-2001, pursuant to a National Committee recommendation under the procedural rule and noting the estimated project cost of fifty-four lakhs forty-five thousand.

Tax exemption eligibility under section 35AC extended for hospital construction, equipment purchase and operation for three years.
Extension of section 35AC tax-exemption eligibility is specified for the project of construction of a hospital building, purchase of equipment and running of the hospital by Vaso Arogya Mandal (Shri C.M. Shah General Hospital, Vaso, Nadiad, Kheda, Gujarat). The National Committee recommended further specification under rule 11M(5) after finding proper execution, and the Central Government, under sub section (1) read with clause (b) of the Explanation to section 35AC, declares the project eligible for an additional three-year period beginning with the assessment year 2001-2002 at the estimated project cost stated in the notification.

Exemption under section 35AC: extension of eligibility for hospice construction and equipment project for terminal cancer care.
Exemption under section 35AC is extended to the project of construction, purchase of equipments and furnishing of a fifty bed hospice for terminally ill cancer patients by Bangalore Hospice Trust, the Central Government specifying the scheme as an eligible project for a further three year period beginning with the assessment year 2001 2002 following a National Committee recommendation that the project was being executed properly.

Exemption for charitable medical project specified, enabling tax-deductible contributions after administrative extension.
The Central Government specified the Maitri Mandal Trust's project of purchasing medicines, equipment and an ambulance and providing financial assistance to poor patients in Mumbai as eligible for exemption under section 35AC; after the National Committee recommended continuation under rule 11M(5) the Government extended the specification for a further three years beginning with assessment year 2001-2002.

Tax exemption for specified disability-rehabilitation projects extended, enabling continued eligibility for tax-deductible support.
The Central Government specifies a disability-rehabilitation scheme carried out by the Society for the Training and Vocational Rehabilitation of the Disabled, Vadodara, as an eligible project for tax exemption. Specified activities include surveys, medical camps, polio operations, provision of aids and appliances, educational assistance, instrumental/trade training, and construction of trainees' hostels and a home for aged disabled. The designation extends eligibility for a further three years beginning with the assessment year 2001-2002 following a National Committee recommendation and is confined to the whole of Gujarat.

Tax exemption notification under section 10(23C)(vi) - trust recognition subject to compliance and filing requirements for specified assessment years.
Notification recognizes Montgomery Guru Nanak Educational Trust, Jalandhar under section 10(23C)(vi) for assessment years 1999-2000 to 2001-2002, conditional on conformity with sub clause (vi) of clause (23C) read with rule 2CA of the Income tax Rules, 1962, and on regular filing of returns of income before the income tax authority in accordance with the Income tax Act, 1961.

Tax exemption recognition under section 10(23C)(vi) granted to an educational trust, subject to statutory compliance and returns.
Notification grants tax exemption recognition to Montgomery Guru Nanak Educational Trust, Jalandhar, for specified assessment years, conditioned on the trust's conformity with the governing clause and rule-based eligibility under the Income-tax Rules, 1962, and on regular filing of income-tax returns under the Income-tax Act, 1961.

Exemption under section 35AC: construction of Ayodhya Charitable Trust hospital specified as eligible project for a further three-year period.
The Central Government specifies the construction of Ayodhya Charitable Trust's General Hospital at Pune, carried out by Ayodhya Charitable Trust's General Hospital, Wanowrie Village, Pune, as an eligible project for income-tax exemption purposes for a further period of three years beginning with the assessment year 2000-2001, following a recommendation by the National Committee that the project is being executed properly.

Section 35AC designation: Mobile medical aid project declared eligible for a further three-year period following committee recommendation.
Central Government, exercising powers under section 35AC, specifies the running expenses for mobile medical aid projects in listed rural areas as an eligible project or scheme for a further three years beginning with the assessment year 2000-2001, following a National Committee recommendation that the project is being executed properly and noting the estimated cost.

Exemption under section 35AC: disability rehabilitation project in Gujarat specified as eligible for a further multi-year period.
Central Government specified the Society for the Training and Vocational Rehabilitation of the Disabled, Vadodara, as carrying an eligible project for exemption under the Explanation to section 35AC, covering surveys, medical camps, polio operations, aids and appliances, educational assistance, instrumental/trade training, and construction of hostels and homes for aged disabled in Gujarat; the specification extends prior notifications for a further three year period beginning with assessment year 2001 2002, following the National Committee's recommendation.

Exemption under section 35AC extended: eligible rural education, medical and sports project specified further by Ankleshwar Industrial Development Society
The Central Government specifies the Ankleshwar Industrial Development Society's scheme for development and extension of educational, medical and sports facilities in 50 villages around Ankleshwar as an eligible project for exemption under section 35AC for a further period of three years beginning with the assessment year 2001-2002, following the National Committee's recommendation under the applicable rule and after prior specifications and extensions.

Tax exemption under section 35AC extended to rural eye-care "Kanoli-vision Saver" camps, renewing eligible-scheme status.
The Central Government, acting under the Income-tax Act and on the National Committee's recommendation under the income-tax rules, specifies the "Kanoli-vision Saver" Eye Camps run by Sri Sankara Health Centre as an eligible project for a further three-year period beginning assessment year 2000-2001 at an estimated cost of forty-five lakhs, thereby renewing its entitlement to exemption under the statutory provision for specified projects and schemes.

Exemption under section 35AC extended for hospital equipment purchase and operations, sustaining tax-eligible charitable activity.
Exemption under section 35AC is specified for the purchase of equipment and running of a hospital at Vatrak by Shri K.K. Shah Sabarkantha Arogya Mandal; the Central Government, on the National Committee's recommendation under the Income-tax Rules, has extended the project's eligibility for a further three-year period beginning with the assessment year 2001-2002.