Section 35AC eligible project extension continues tax-exempt status for the medical relief scheme, with no relief for the lapsed year.
Notification extends recognition of the medical relief scheme "Madhav Seva Ashram (Assistance for medical relief)" by Bhaorao Deoras Seva Nyas as an eligible project for tax exemption under section 35AC for a further three-year period commencing with financial year 2013-14, with no change in the approved project cost and corpus fund, and specifies that the lapsed financial year 2013-14 is excluded from entitlement to deduction.

Section 35AC extension: eligible project by Subhag Mahila Utkarsh Trust approved for a further period after committee recommendation.
Notification under section 35AC extends tax-incentive eligibility for Subhag Mahila Utkarsh Trust's project covering recurring costs for a short-stay home and helpline for distressed women and vocational training, re-notifying the scheme without any change in the approved total cost including the corpus, based on the National Committee's recommendation that the project is being properly executed.

Section 35AC deduction ceiling increased for Bharat Lok Shiksha Parishad via formal amendment enhancing the allowable project cost.
The Central Government amended the notification under Section 35AC to increase the maximum allowable project cost for the "Running of One Teacher Schools" scheme by Bharat Lok Shiksha Parishad, following a recommendation by the National Committee under sub rule (5) of rule 11M of the Income tax Rules, 1962 that the project is being executed properly and warrants enhancement of the notified cost ceiling.

Deduction under Section 35AC extended for charitable eye hospital, allowing continued eligible expenditure for three-year period.
Notification extends recognition under Section 35AC for the charitable eye hospital project run by Pujya Tapaswi Sri Jagjeevanjee, preserving its status as an eligible project or scheme without change to the approved cost and specifying continuation of tax-deduction linked eligibility for a further three-year period commencing 2014-15 upon recommendation of the National Committee under the Income-tax Rules.

Deduction under section 35AC: eligible project period extended and eligible project cost increased for Shri Annapurna Trust.
The Central Government, under section 35AC, extends designation of the "Shri Annapurna trust" eligible project for three further financial years commencing 2014-15 and amends the previously notified maximum allowable project cost by substituting the earlier stated amount with an increased maximum cost for deduction purposes, following a committee recommendation that the project is being executed properly.

Section 35AC eligible project extension granted for Sundaram Medical Foundation's cancer support therapy, preserving the approved project cost.
Central Government notifies extension of the eligible project designation under the Explanation to section 35AC for "SMF-CANSTOP [Cancer Support Therapy to overcome pain]" by Sundaram Medical Foundation, preserving the approved project cost of Rs. 121.00 lakh and extending the project's eligibility for three financial years commencing 2014 15, pursuant to a recommendation under sub rule (5) of rule 11M of the Income tax Rules.

Income tax incentive extension: eligible hospital plant and infrastructure project notified for a further three-year period under tax rules.
The notification reaffirms that the "Purchase and installation of plant and machinery, expansion of infrastructure" project by Jain Social Federation's Anandrishiji Hospital & Medical Research Centre is an eligible project under the Income-tax Act and, following recommendation by the National Committee, is extended for a further three financial years commencing with 2014-15, preserving the approved project cost of Rs. 11.30 crore.

Tax deduction eligibility extended for Cancer Patients Aid Association projects, permitting tax-deductible contributions for specified Maharashtra cancer programs.
Central Government notification extends eligibility under the tax-deduction framework for the Cancer Patients Aid Association project comprising renovation, equipment and furnishing of a Cancer Detection Unit at Mumbai and cancer awareness, education and detection camps across specified Maharashtra districts, without change to the approved project cost of Rs. 365.67 lakh, for a further three-year period beginning with the financial year 2014-15, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC project extension: 'Valley for the Disabled' by Amar Seva Sangam notified for three further financial years.
The Central Government notifies continuation of the project "Valley for the Disabled" by Amar Seva Sangam as an eligible project or scheme under the income-tax incentive provisions for a further three-year period commencing 2014-15, without any change to the previously approved recurring expenditure estimate and corpus fund, following the National Committee's recommendation that the project is being properly executed.

Project eligibility under Section 35AC extended for three years; tax exemption not available for the lapsed first year.
Notification under Section 35AC re notifies the "Research and Rehabilitation Centre for the Deaf" by Delhi Association of the Deaf as an eligible project for a further three years beginning with financial year 2013 14 at the unchanged approved cost of one crore rupees, following a Rule 11M sub rule (5) recommendation; the notification clarifies that no exemption is available for the already lapsed financial year 2013 14.

Section 35AC eligible project extension: Rehabilitation and Education of the blind in Gujarat extended for three financial years.
The Central Government, under Section 35AC of the Income-tax Act, notifies the scheme "Rehabilitation and Education of the blind in Gujarat State" by the National Association for the Blind (Gujarat State Branch) as an eligible project for three further years commencing with financial year 2014-15, with the approved cost remaining at Rs. 3.43 crore, following the National Committee's recommendation under rule 11M(5) that the project is being properly executed.

Section 35AC deduction cap increased for Delhi Council for Child Welfare after National Committee recommendation.
Amendment under Section 35AC increases the maximum allowable project cost for the Delhi Council for Child Welfare by substituting the previously notified project cost with a revised, higher figure, following a recommendation by the National Committee that the project is being properly executed; this substitution alters the cap used to compute the deduction under the provision.

Section 35AC project extension: Dharam Hinduja Merit-cum-means scholarship renewed for an additional multi-year period under rule-based recommendation.
Central Government re-notifies the Dharam Hinduja Merit-cum-means scholarship as an eligible project under Section 35AC for a further three-year period commencing with financial year 2014-15, without change to the previously approved cost, acting on the National Committee's recommendation under rule 11M(5) that the scheme is being properly executed.

Deduction under section 35AC: eligible project cost raised and area expanded, altering deduction eligibility for remaining approval period.
Amendment under section 35AC increases the maximum project cost recognised for deduction and expands the notified area of the Integrated Rural Development Project executed by Jankidevi Bajaj Gram Vikas Sanstha to include the whole of Maharashtra in addition to previously specified districts, for the remaining approved period to 31 March 2016, pursuant to a recommendation by the National Committee under rule 11M(5) of the Income tax Rules, 1962.

Section 35AC project eligibility amended to permit enhanced approved project cost and corpus fund for Karuna Trust.
Amendment under section 35AC substitutes the previously notified maximum allowable cost for the Karuna Trust project with an enhanced sanctioned amount, explicitly stating inclusion of a corpus fund; this modification follows the National Committee's recommendation under rule 11M(5) and is effected by replacing the cost figure in the original notification's table to determine the ceiling for deduction under section 35AC.

Section 35AC eligible project extension for blindness relief scheme; approved expenditure ceiling unchanged for additional three-year period.
The Central Government re notifies the trust's blindness relief programme as an eligible project for tax deduction treatment, extending the designation for a further three year period on the recommendation of the National Committee which found the scheme properly executed; the extension is granted without change to the previously approved cost ceiling and applies to the specified renewed financial years.

Eligible project designation under income tax provisions extended for Have a Heart scheme, maintaining the original approved project cost.
The Central Government notifies continuation of the approved project designation for "Have a Heart" by Have a Heart Foundation, Bangalore, extending the project's specified period for a further three years from the next financial year at the same approved estimated cost, following a recommendation from the National Committee satisfied with the project's execution under the rule-based specification procedure.

Drawback Schedule amendments revise tariff-specific drawback rates, units and entries, altering column entries and inserting new items.
Amendments revise specified tariff entries in the AIR Drawback Schedule to substitute units, drawback rates and numeric column entries across multiple chapters; insert new tariff items including protective industrial wear, gaiters, specific interchangeable tool and stainless steel sub-items, and certain sports articles; and prescribe that these Schedule changes take effect on the stated commencement date.

Drawback Rule Amendment removes a commodity-specific reference to heading 1006, changing drawback wording and eligibility from Feb 13.
The Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2015 omit the words "any of the goods falling within heading 1006 or" from the second proviso to rule 3(1) (clause (v)), sub-rule (4) of rule 6, and sub-rule (5) of rule 7 of the Drawback Rules, 1995, revising the textual exclusions that previously referenced tariff heading 1006; the amendment comes into force on 13th February, 2015.

Definition of agricultural commodities updated; amendment lists specific commodities for commodities transaction tax classification.
The amendment substitutes rule 3 to define agricultural commodities for clause (7) of section 116 of the Finance Act, 2013 by providing an enumerated list of specific commodities - cereals, pulses, oilseeds, spices, fibres, seeds and related products - to be treated as agricultural commodities for commodities transaction tax purposes.