Double taxation avoidance: India-Italy treaty allocates taxing rights, permanent establishment rules, withholding limits and mutual relief.
Treaty allocates taxing rights between India and Italy, defines residence and permanent establishment, and prescribes taxation rules by income category. Business profits are taxable in the State of the enterprise except insofar as attributable to a PE in the other State; immovable property is taxed where situated; specific rules govern air and shipping, dividends, interest, royalties, capital gains, professional and employment income. Double taxation is relieved primarily by foreign tax credit or deduction; administrative safeguards include non discrimination, mutual agreement procedure, and exchange of information subject to confidentiality and domestic legal limits.

Tariff heading substitution clarifies exemption scope and confirms goods made from specified inputs where excise duty already paid.
Amendments revise tariff references by substituting chapter-level references with specific tariff headings (heading No. 40.05 and heading No. 40.01) and replace an entry to limit an exemption to goods manufactured from specified inputs falling under listed tariff headings/sub headings where excise or additional customs duty on those inputs has already been paid.

Customs exemption amendment substitutes Schedule entries to list specified drug intermediates, altering qualifying items under the customs notification.
The Central Government, under section 25(1) of the Customs Act, 1962 and in the public interest, amends Notification No. 57/85 Customs by substituting Schedule Sl. Nos. 9, 10 and 13 with the specific drug intermediates Para Hydroxy Phenyl Glycine, Cyanopyrazine and DL Oxyphene Hydrochloride, respectively, thereby modifying the list of items entitled to the notification's exemption treatment.

Notification under section 10(23C)(iv): recognition of The Theosophical Society, Adyar, Madras for tax exemption coverage.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Theosophical Society, Adyar, Madras as an entity covered by that provision for the assessment years specified in the notification, thereby establishing administrative recognition and the temporal scope of the notification under the Income tax Act.

Notification under section 80G: Government designates St. Mary's Church as a notified archaeological and historical place for tax recognition.
The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, notifies St. Mary's Church, Madras, as a place of archaeological and historical importance known throughout the State of Tamil Nadu, thereby identifying it for the purposes of statutory recognition affecting charitable status and related tax treatment.

Notification under Section 80G designates Sri Mahisha Mardini Temple as a place of historic and public worship.
Notification under the Income tax Act designates Sri Mahisha Mardini Temple, Belthangady Taluk, as a place of historic and public worship of renown throughout the State of Karnataka, effected by the Central Government by Notification No. S.O.1958 dated 4 4 1986 under the sub section (2)(b) provision.

Rescission of notification under Central Excise Rules removes a prior central excise exemption issued earlier.
The Central Government, exercising the authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, rescinds the earlier Ministry of Finance (Department of Revenue) notification No. 105/86 dated 27th February, 1986, thereby withdrawing that miscellaneous exemption instrument.

Appointment of Customs authority: Director-General vested with Commissioner of Customs powers nationwide.
The Central Government designates the Director General as Principal Commissioner of Customs or Commissioner of Customs, conferring the powers and status of a Commissioner of Customs for administration and enforcement, and specifying that the Director General's jurisdiction extends throughout India.

Licence continuation after application: manufacturers may trade pending decision; licence deemed granted absent timely refusal.
The amendment allows a manufacturer, except those previously refused a licence and manufacturers of tobacco products or matches, to continue business after submitting a licence application under rule 176 upon acknowledgement by the proper officer; the proper officer must grant or refuse the licence within sixty days of receipt and if refusal is not communicated within that period the licence is deemed granted. The Central Board may permit alternative application forms and extend filing periods by order, and multiple technical edits update specimen forms and remove fee-related phrases.

Exemption amendment: omission of a scheduled entry withdraws specified goods of mass consumption from exemption.
The Central Government, exercising powers under the Central Excise Rules, amends a prior exemption notification by omitting the designated serial entry and the entries relating thereto from the Schedule to that notification, thereby changing the scope of exemptions for specified goods of mass consumption.

Excise exemption for special purpose motor vehicles where duty already paid on chassis and manufacturing equipment.
The amendment substitutes the Table entry for Sl. No. 11 to classify special purpose motor vehicles under tariff heading 87.05 and prescribe a Nil excise duty where the appropriate duty has been paid on the chassis and on the equipments used in their manufacture.

Excise exemption for vehicles manufactured from duty-paid chassis allows relief provided chassis duty credit was not claimed.
Motor vehicles under Heading No. 87.02 or 87.04 manufactured from chassis on which excise duty has been paid are exempt to the extent of duty equivalent to the chassis value, provided no credit of duty on the chassis has been taken under rule 56A or rule 57A; the exemption does not apply to the chassis manufacturer.

Excise exemption for parts of kerosene burners and stoves, conditional on use in manufacture and Chapter X compliance.
The Government exempts parts of kerosene burners and parts of stoves from the whole excise duty specified in the Tariff Schedule, provided the parts are used in the manufacture of those burners and stoves; where such use is outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944, must be followed.

Excise duty exemption for motor vehicle and tractor parts requires official proof of original equipment use and procedural compliance.
Exempts parts of motor vehicles and tractors under specified tariff headings from the whole excise duty provided the claimant proves to an Assistant Collector that the parts are intended as original equipment parts for manufacture of limited power tractors, electrically operated two and three wheeled vehicles, or vehicles made in a Central Government ordnance factory, and provided that when such parts are used away from their factory of production the procedural requirements of the Central Excise Rules must be followed.

Excise exemption for parts of gas compressors and water coolers permits Nil duty subject to manufacturing use and Chapter X procedure.
Nil duty is granted for parts classified under specified tariff headings when they are parts of gas compressors used in the manufacture of water coolers or parts of water coolers, provided (i) the parts are used in manufacturing the specified compressors or water coolers; and (ii) where such use is outside the factory of production, the procedure in Chapter X of the Central Excise Rules, 1944, is followed.

Exemption for pressure cooker parts: nil duty if used in manufacture, with off site use subject to prescribed procedure.
An exemption entry was inserted exempting parts of pressure cookers from Central Excise duty where the parts are used in the manufacture of the said pressure cooker; if such use occurs outside the factory of production the prescribed off site procedure under the Central Excise Rules must be followed.

Excise exemption for pump parts: nil duty when used in manufacture of specified water-handling pumps, subject to Chapter X controls.
Provides a NIL central excise duty exemption for parts of power driven pumps primarily designed for handling water when those parts are used in the manufacture of specified pump types (centrifugal, deep tube-well turbine, submersible, axial flow and mixed flow vertical pumps); if such use occurs outside the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be followed.

Excise duty exemption for kum kum and kajal limits liability depending on whether manufacture uses power-assisted processes or not.
Exemption limits excise duty on specified kum kum and kajal by capping payable duty at reduced rates: goods whose manufacture does not ordinarily involve power-assisted processes attract nil duty under the reduced-rate column, while other goods attract a higher reduced rate, establishing two eligibility categories and capping excise liability accordingly.

Amendment to customs exemption schedule inserts a new entry under delegated finance powers.
The Government, exercising powers under the Customs Act and a Finance Bill provision given effect by the Provisional Collection of Taxes Act, amends Notification No. 188/86-Customs by inserting, in its Schedule immediately after Sl. No. 270, a new Sl. No. and entry citing a separate customs notification, thus adding that notification to the Schedule of exemptions.

Duty exemption for grape guard allows duty-free import when used for packing grapes, exempting customs and additional duties.
The Central Government exempts grape guard, classified within Chapter 48 of the Customs Tariff, from the whole of customs duty and the whole of the additional duty leviable under the Customs Tariff Act when imported for use in the packing of grapes; "grape guard" is defined as two sheets of treated white paper pressed together with thin rectangular pouches containing sodium metasulphate with kraft paper pasted thereto, used to prevent fungal decay and prolong fresh storage.