Cancellation or Deactivation of DIN where duplicate, wrongfully obtained, fraudulent, death, lunacy or insolvency arise.
Rule 8 empowers the Central Government, the Regional Director (Northern Region) Noida, or an authorised officer to cancel or deactivate a DIN after verification of proof submitted with an application where the DIN is duplicate; obtained in a wrongful manner; obtained by fraudulent means; the individual is deceased; has been declared lunatic by a competent court; or adjudicated insolvent. Prior to cancellation or deactivation under the wrongful/fraudulent ground, the individual must be afforded an opportunity of being heard. Explanation clarifies "wrongful manner" and "fraudulent means."

Tariff value fixation updated for specified imported commodities, standardising customs valuation and import duty assessment.
Amendment under section 14(2) substitutes TABLE-1 and TABLE-2 of Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars for specified commodities, including vegetable oils, brass scrap, poppy seeds, and per-unit values for gold and silver where certain notification benefits are availed, standardising benchmark values for customs import valuation and duty assessment.

Scientific research expenditure approval permits research donations when utilised and documented under required audit and accounting conditions.
Loyola College Society is approved as a University College or Other Institution for research expenditure deduction purposes, subject to conditions: sums paid must be utilised for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and applications must be maintained and audited by a qualified accountant with the audit report submitted by the income-tax return due date; and a separate auditor-certified statement of donations and applications by department must accompany the audit report. Approval may be withdrawn for failure to comply with these requirements or if research activity ceases or is not genuine.

SCOMET export amendments update controlled categories, require export licences, DTA SEZ reporting, and prior govt permission for foreign site visits.
The notification replaces Appendix 3 to Schedule 2 of the ITC (HS) Classification with an amended SCOMET Annexure, revising entries across multiple categories and confirming that export of SCOMET items is permitted only against an export licence unless otherwise specified. Supplies from DTA to SEZ require reporting to the SEZ Development Commissioner and an annual report to the SCOMET Cell; physical exports from SEZs require export permission. Prior Central Government permission is mandatory before entering arrangements that permit foreign governments or third parties to undertake site visits, on site verification or access to records, subject to treaty exceptions. A detailed glossary and the Category 0 note on Atomic Energy Act licensing accompany the Annexure.

Special Economic Zone notification establishes an IT SEZ, sets approval committee, and designates it as an inland container depot.
Notification establishes an Special Economic Zone proposed by M/s. Infosys Limited at specified villages in Indore, listing detailed survey numbers and area totals for private and government land, grants approval for development, operation and maintenance under the Special Economic Zones Act, 2005, constitutes an Approval Committee with specified ex officio members and a developer representative, and deems the zone to be an Inland Container Depot under the Customs Act, 1962.

Schedule amendment: inclusion of UNESCAP-SSWA in Delhi VAT Sixth Schedule, granting specified schedule status under VAT.
An administrative amendment inserts "United Nations Economic and Social Commission for Asia and the Pacific (UNESCAP-SSWA), New Delhi" as a new entry at Sl. No.30 in Part B of the Sixth Schedule to the Delhi Value Added Tax Act, 2004, effected by the Commissioner of Value Added Tax following a reciprocity request from the Ministry of External Affairs and exercise of statutory powers.

Section 35AC notification extends eligibility of Swami Vivekananda rural leprosy and TB centre project for a further three years.
Central Government notifies the construction, establishment and running of a thirty bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and tuberculosis at Pavaguda Taluk, Tumkur, Karnataka, carried out by Sri Ramakrishna Sevashram, as an eligible project under section 35AC for a further three years commencing with financial year 2013 14, with the approved project cost unchanged at Rs. 2.92 crore, following recommendation under sub rule (5) of rule 11M of the Income tax Rules, 1962.

Extension of eligible project status under section 35AC; deduction limit increased for the founding cum adoption centre scheme.
Notification under section 35AC extends the Karna Prayag Trust's Running of Founding-cum-adoption Centre at Teynampet as an eligible project for three further years commencing financial year 2013-14 (2013-14 to 2015-16) and amends the maximum project cost allowable for deduction, substituting the previously notified amount with a revised higher project cost; the extension and amendment follow the National Committee's recommendation and prior successive cost and corpus fund amendments.

Section 35AC deduction approvals: Government notifies eligible institutions and projects with specified cost ceilings for approval period.
Notification under section 35AC approves twenty-six institutions and their specified projects as eligible for tax-deductible expenditure, setting for each the estimated project cost (including capital and corpus components where applicable) and the maximum amount of that cost allowable as a deduction for the stated approval period, based on the National Committee's recommendations.

Designation of FIU IND under Section 138 clarifies the specified authority for receiving information and compliance reporting.
The Central Government, by Notification No. 19/2013 dated 12/03/2013, specifies the Director, Financial Intelligence Unit-India (FIU IND), Ministry of Finance, as the authority to be treated as the designated recipient under sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, 1961, thereby allocating the administrative responsibility to FIU IND for purposes of that statutory provision.

Section 35AC eligibility extended for Lifeline Express project, allowing continued notified status and amended project cost for three more years.
Notification designates "Running of Lifeline Express (the hospital on wheels)" as an eligible project under section 35AC, extending its notified status for a further three-year period commencing with financial year 2012-13. The National Committee recommended continuation after assessing project execution, and the notification amends the approved project cost and corpus fund upward as part of the renewed specification.

Tax exemption notification: eligibility for Apang Manav Mandal's multi-component welfare projects extended for a further three-year period.
Notification renews the eligibility of Apang Manav Mandal's multi-component social welfare project-covering diagnostic and physiotherapy services, training centre expansion, audiology and speech therapy, ramp construction, spoken English classes, rehabilitation research, mini school bus, and computer centre development-for a further three-year period beginning with the 2012-13 financial year, on recommendation of the National Committee and without change to the previously approved project cost.

Section 35AC project eligibility extended: three-year extension granted for the hospital trust's notified construction and running project.
The Central Government notifies the project carried out by Guru Nanak Quin Centenary Memorial Hospital Trust-"Construction of extension building, purchase of equipments, furniture, repairs/renovation of the buildings and running of the project"-as an eligible project under the relevant provision for a further period of three financial years beginning with 2012-13, without any change in the approved cost of Rs. 547.92 lakh, including a corpus fund of Rs. 418.00 lakh.

Section 35AC eligibility extended for Him Jyoti School project, maintaining approved cost and authorising a further multi-year period.
Central Government notification under Section 35AC re-notifies "Him Jyoti School" by The Himalayan School Society as an eligible project for a further three-year period beginning 2012-13, on the recommendation of the National Committee, and confirms the approved project cost of Rs. 16.40 crore including a Rs. 12.40 crore corpus fund, thereby continuing its qualification for tax-incentive benefits under the Income-tax Rules.

Notification under section 35AC extends eligibility of a specified social welfare project for a further three-year period.
Notification under section 35AC designates the running expenses for Mata Gujari Old Age Home-cum-Orphanage by Niskam Sikh Welfare Council as an eligible project and extends that specification for a further three years beginning with financial year 2012-13, without any change to the previously approved estimated cost, following recommendation by the National Committee under the Income-tax Rules.

Extension under section 35AC: eligible project status extended and maximum allowable project cost increased for a welfare scheme.
The Central Government notifies the specified Savali project as an eligible project for a further three-year period commencing with financial year 2012-13, following the National Committee's recommendation that the project is properly executed and should be extended. The notification also amends the earlier notification by substituting the previously stated maximum project cost with a higher project cost for purposes of allowing deduction under the Income tax Act.

Tax benefit extension for social welfare project: further three-year eligibility under section 35AC notified by government.
The Central Government, pursuant to the Explanation to section 35AC of the Income-tax Act and on the National Committee's recommendation, re-notifies the scheme "To provide health and employment opportunities" as an eligible project for a further period of three years without any change in the approved cost, thereby continuing its tax-eligible status for the renewed financial years subject to existing compliance conditions.

Specification of eligible project under section 35AC: plastic waste recycling scheme extended for a further three-year period.
The Central Government specifies the project "Recycle Recover Reuse of plastic waste in an eco friendly manner" carried out by Indian Centre for Plastics in the Environment as an eligible project or scheme under the Explanation to section 35AC, without any change in the approved cost, for a further period of three years commencing with the financial year 2012 13, following recommendation by the National Committee under the Income tax Rules.

Section 35AC notification affirms CRY project eligibility and increases the approved project cost for tax-deduction purposes.
Notification under section 35AC designates the "CRY Supported Development project all over India" as an eligible project for deductions, notes the project's extension beyond fifteen years and the National Committee's recommendation to increase the approved project cost, and amends the earlier notification by substituting the prior notified project cost with the revised higher amount, thereby updating the maximum allowable cost relevant to deduction eligibility under section 35AC.

Section 35AC eligibility extended for hospital project, renewing tax exempt project status for three years.
The Central Government notifies the construction of an 80 bed general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project under the tax exemption provision and grants a further three year extension of eligibility commencing with the financial year 2012 13, without any change in the approved project cost, following the national committee's recommendation that the project is being properly executed and may extend beyond eighteen years.