Approval under Section 35(1)(ii) affirms research-deduction eligibility subject to accounting, audit and auditor certification requirements.
Approval is granted to M/s Indian Statistical Institute under Section 35(1)(ii) for the period 1-4-2001 to 31-3-2004 as a university/college partly engaged in research, subject to maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts to the Commissioner/Director of Income-tax (Exemptions) by the due date of return filing or within 90 days of the notification, together with an auditor's certificate specifying amounts received for eligible scientific research and certifying that expenditure was for scientific research.

Approval under Section 35(1)(iii) - institution approved subject to separate research accounts and audited auditor certificates.
The Institute of Chartered Accountants of India, New Delhi is approved as an institution under Section 35(1)(iii) for the period 1-4-2003 to 31-3-2006, subject to conditions requiring separate accounts for research, submission of audited Income & Expenditure accounts for research to the tax authority by the due date or within 90 days of the notification, and an auditor's certificate specifying amounts received for social/statistical research and certifying that expenditures were for social science/statistical research.

Scientific research approval under Section 35(1)(ii) requires separate accounts and auditor certification for donor deduction eligibility.
Approval under Section 35(1)(ii) classifies Raman Research Institute as a scientific research association eligible for donor deductions, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director by the return due date or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research and certifying that expenditure was for scientific research.

Research expenditure deduction eligibility: approval requires separate research accounts and audited certificates for donor claims.
M/s. National Institute of Design, Ahmedabad is approved as an Institution for research-related donor deduction purposes for the specified year, conditional on maintaining separate research accounts, submitting an audited Income & Expenditure account for approved research to the tax exemption authority by the return filing due date or within ninety days of notification (whichever is later), and including an auditor's certificate specifying amounts received for scientific research that qualify donors for deductions and certifying research expenditure.

Approval under Section 35(1)(ii) permits donor deductions subject to separate accounts, audited accounts and auditor certification.
Approval under Section 35(1)(ii) is granted to M/s National Institute of Advanced Studies as an institution partly engaged in research, making donations eligible for deduction subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for research to the tax authority by the filing due date or notification period; and include an auditor's certificate specifying amounts received for eligible scientific research donations and certifying expenditure for social science/statistical research.

Research donation approval permits donor deduction where approved institution maintains separate research accounts and audited certification.
Approval to M/s Vipassana Research Institute as an institution eligible for donor tax deduction under clause (iii) of sub-section (1) of section 35 is subject to maintaining separate accounts for research, submitting audited Income & Expenditure accounts for each approved year to the tax commissioner within the prescribed filing timeline or ninety days of notification, and furnishing an auditor's certificate identifying qualifying receipts and certifying that expenditures were for social science or statistical research.

Approval under Section 35(1)(ii) requires separate research accounts, audited statements and auditor certificates for donor deductions.
Approval authorises NICMAR as an Institution for the purpose of clause (ii) of sub section (1) of section 35, subject to maintaining separate accounts for research, submitting an audited Income & Expenditure account for research activities to the Commissioner/Director of Income tax (Exemptions) by the prescribed filing deadline, and enclosing an auditor's certificate specifying qualifying amounts received and certifying that the expenditure was for scientific research.

Approval under Section 35(1)(ii) conditions donor deduction eligibility: separate accounts, audited statements and auditor certificate required.
Approval of M/s Dr. Patani Scientific and Industrial Research as a scientific research association is subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and including an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was incurred for scientific research.

Approval under Section 35(1)(ii) secures tax-deduction eligibility for donations to approved scientific research association, subject to audit and reporting.
Approval under Section 35(1)(ii) was granted to M/s Centre for Liquid Crystal Research as a scientific research association for the specified period, conditioned on maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts and auditor certificates to substantiate amounts received for scientific research and that expenditures were for scientific research.

Research donation approval enables donors' tax deduction subject to separate accounts, audit certification and filing deadlines.
Hari Shankar Singhania Elastomer and Tyre Research Institute, Rajasthan is approved as a University/college/other institution for clause (ii) of sub section (1) of section 35 for 1 4 2001 to 31 3 2004, subject to maintaining separate accounts for research activities; submitting audited Income & Expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the due date for filing returns or within 90 days of the notification, whichever is later; and enclosing an auditor's certificate specifying amounts received for scientific research eligible for donor deductions and certifying that the expenditure was for scientific research.

Corrigendum to tax notification revises the specified list of Income-tax Commissioners to three named offices.
The corrigendum to Notification No. 210/2005 replaces the entries in column 4 of the Schedule so that the list of designated offices reads: Commissioner of Income-tax, Lucknow-I; Commissioner of Income-tax, Lucknow-II; Commissioner of Income-tax, Faizabad, thereby removing the Commissioner of Income-tax, Bareilly from that Schedule.

Exemption withdrawal for specified IT and telecom goods narrows the scope of the original customs notification.
Amendment withdraws specified customs exemptions by adding a proviso to Notification No. 20/2006-Customs under section 25(1) of the Customs Act, 1962, excluding the goods set out in column (3) against serial numbers 17 and 28 of the Table annexed to Notification No. 6/2006-Central Excise, dated 1 March 2006.

Anti-dumping duty on Sodium Formaldehyde Sulphoxylate imposed, with producer- and exporter-specific rates, payable in local currency.
The Central Government imposes definitive anti-dumping duty on Sodium Formaldehyde Sulphoxylate (tariff item 2831 10 20) originating in or exported from the People's Republic of China based on findings of dumping and material injury; duties are specified by producer and exporter in US dollars per metric tonne, payable in Indian currency with conversion at the Government-specified rate of exchange and determined by the bill of entry date.

Electronic filing and digital signature enablement for investor education fund filings, mandating authenticated Form One submission.
The Rules amend rule 3 to allow filing of prescribed forms through electronic or computer readable media, require electronic forms to be authenticated by authorized signatories using digital signatures, and permit manual signature for physical filings. The substituted Form 1 prescribes mandatory company identifiers, payment date and mode, detailed categories of amounts to be credited to the investor education and protection fund, financial year attribution, required attachments including the deposit challan, a declaration by an authorised company officer, and a verification certificate by a practicing accountant or auditor.

Electronic filing and digital signature requirement for dividend declarations enables approved e-Form submission and physical signature alternative.
The amendment permits prescribed forms under the Dividend Out of Reserves Rules to be filed electronically or on computer readable media, requires electronic authentication by authorised signatories using digital signatures, and allows physical forms to be signed manually. It inserts a detailed application form for approval to declare dividend out of reserves, requiring corporate and capital particulars, proposed dividend particulars, justification where profits are inadequate or losses exist, specified attachments including a no-objection letter and board resolution, a declaration of authorised signatory, and certification by an accountant or company secretary.

Electronic filing of director-disqualification reports permitted; prescribed forms require digital authentication or manual signature upon physical filing.
The amendment permits electronic filing of FORM DD-B and FORM DD-C through electronic or computer-readable media and requires electronic submissions to be authenticated by authorised signatories using digital signatures under the Information Technology Act, 2000. Physical filings remain permitted and may be authenticated by manual signature. The substituted Form DD-B and Form DD-C specify mandatory company identification fields, particulars of defaults and directors, and require board authorisation and prescribed attachments for reporting and applications to remove director disqualification.

Electronic filing and digital signatures permitted for foreign companies' annual returns, with physical signatures allowed for paper filings.
The amendment to rule 3 permits electronic filing of prescribed forms and requires authentication of electronic forms by authorised signatories using digital signatures under the Information Technology Act, 2000, while allowing manual signatures for physical filings. It substitutes the annual return Form for foreign companies with share capital, prescribing mandatory fields for company identity, balance sheet date, detailed schedules of share capital and debentures, disclosure of registers kept in India, total registrable indebtedness, required attachments of member and officer particulars, and verification by specified company officers to be signed or digitally signed by the authorised representative.

Income-tax appeals: rules allow discretionary costs recoverable as tax and set timing and formality for order pronouncement.
Amendments create a discretionary award of costs recoverable or payable as if they were tax or refund, with the Tribunal able to direct alternate deposit methods. They also require orders to be written, signed and dated by Bench Members, prescribe modes and timing of pronouncement-ordinarily within 60 days or with a further 30-day extension in exceptional cases-and allow nomination of alternate Members to pronounce orders when original Members are unavailable.

Duty drawback rate for furnace oil updated; applies to domestic supplies to SEZ/EOU under FTP schemes immediately.
An administrative notification sets an All Industry Rate of Duty Drawback of Rs.800/- per MT for furnace oil supplied by domestic oil companies to SEZ and EOU units, applicable under the schemes in Chapters 4, 6, 7 and 8 of the Foreign Trade Policy. Issued under paragraph 2.4 of the FTP, the DGFT notification supersedes earlier notifications, is effective immediately and remains until further orders.

Anti-dumping duty continuation on partially oriented yarn extended pending review, maintaining existing duties and procedural review mechanism.
The Central Government, invoking the review powers of the Customs Tariff Act and the procedural review rule, amends the existing notification to continue anti-dumping duty on Partially Oriented Yarn originating in or exported from specified Asian suppliers. The amendment inserts a provision extending the operation of the earlier notification for a further period pending completion of the review, such that the notification shall remain in force until the stated expiry date unless revoked earlier.