Correction of corporate name: notification amends earlier Gazette entry to replace an incorrect company name with the correct name.
Notification No. 362 dated 3 December 2002 issues a corrigendum to S.O. 657(E) dated 21 June 2002 in the Gazette, replacing the erroneously printed name "Housing Development Financial Corporation Limited" with the correct name Housing Development Finance Corporation Limited, limited to a textual correction of the corporate name in the prior notification.

Amendment to Income-tax notification updates investigatory authority designations and jurisdictions, substituting Schedule-I entries and effective on publication.
Amendment substitutes Schedule-I entries in Notification S.O. 734(E) by revising the first two serial entries to specify investigatory units at designated headquarters, listing subordinate investigative designations and the Commissioner of the Central Investigation Branch as the corresponding jurisdictional authority for each entry; the change is effected under section 120 of the Income-tax Act, 1961 and takes effect from publication in the Official Gazette.

Amendment to income tax notification reallocates commissionerate jurisdictions and substitutes schedule entries effective on publication.
The notification amends Schedule-I of a prior income-tax notification by substituting specified serial numbers and entries to reassign designations, headquarters and subordinate commissionerates for certain Chief Commissioners of Income-tax in the Delhi and Mumbai regions; the change is administrative in nature and takes effect from publication in the Official Gazette.

Customs exemption for defence programme imports requires designated importers and dual certification before clearance, with a time limit.
A customs duty exemption is provided for specified machinery, equipment, software, components, spares, tools, raw materials and consumables imported for the SAMYUKTA Programme, subject to import by designated works centres, government agencies or PSUs and production at import of a certified list: (1) certified by the Programme Director or Associate Programme Director confirming necessity for the Programme, exclusive use for the Programme and non-availability in India; and (2) certified by an Under Secretary that the imports are authorized by the Ministry of Defence. The exemption ceases on or after 1 April 2003.

Tariff values fixation amended to set specified US dollar per metric tonne for palm oils, brass scrap and soybean oil.
The Board, under the Customs Act, substitutes the table in Notification No. 36/2001 Cus. (N.T.) with a new table fixing tariff values in US$ per metric tonne for Crude Palm Oil, RBD Palm Oil, RBD Palmolein, Crude Palmolein, Brass Scrap (all grades) and Crude Soyabean Oil, thereby establishing the import valuation reference amounts for those commodities.

Excise duty exemption for supplies to Programme SAMYUKTA requires a Programme Director certificate before clearance and has a set expiry.
Amendment inserts a conditional excise duty exemption for all goods supplied to Programme SAMYUKTA under the Ministry of Defence, operative only if, before clearance, a certificate from the Programme Director stating the goods are intended for the Programme is produced to the proper officer; the exemption is limited by an express expiry provision.

Multi-State Cooperative Societies Rules establish Central Government rulemaking authority to regulate registration and administration of multi-state cooperatives.
Establishment of the Multi-State Cooperative Societies Rules as a regulatory instrument through exercise of the Central Government's rulemaking power, authorizing detailed rules for registration, administration and regulation of multi-state cooperative societies and issued as a formal departmental notification.

Capital gains exemption bonds specified; transferee must notify issuer by registered post within sixty days to secure benefit.
The Central Government specifies the REC 54 EC Capital Gains Tax Exemption Bonds issued by the Rural Electrification Corporation Limited as eligible under the proviso to Section 193 (clause (iib)) of the Income Tax Act, 1961; where such bonds are transferred by endorsement or delivery, the exemption benefit is admissible only if the transferee informs the Rural Electrification Corporation Limited by registered post within sixty days of the transfer.

Eligibility criteria for tax-exempt sports bodies: notifications limited to specified conditions and temporal effect under 80G
Guidelines for notification under clause (c) of sub-section (2) of section 80G require that an association or institution have as its object the control, supervision, regulation or encouragement of specified games or sports, a proven three-year record in developing or promoting sports, a prohibition on income distribution to members except grants to affiliates, application of donations to sports infrastructure or sponsorship, maintenance of regular accounts, regular filing of income-tax returns, and that any notification specify its effect for up to three assessment years.

Explanation 4 to section 80G specifies eligible sports for donor tax-benefit recognition, expanding the list for subsequent assessment years.
The Central Government notified a specified list of sports under Explanation 4 to section 80G for assessment year 2003-2004 and subsequent years, naming specific games initially by Notification No. 357 dated 29-11-2002 and later expanding the roster via Notification No. 3/2010 to include additional disciplines; the notification thereby identifies which games qualify for donor tax-benefit treatment under the 80G framework.

Tax exemption under clause 23C(iv): committee notified, must apply income to objects, restrict investments and file returns.
Government notifies Swami Ramananda Tirtha Memorial Committee under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms under Section 11(5) (except certain voluntary contributions held as assets); exclude business income unless incidental and separately accounted; regularly file returns; and on dissolution transfer surplus assets to a like-minded charitable organisation.

Approval under section 10(23G) allows tax benefit for infrastructure projects subject to compliance and audit conditions.
Approval is granted to M/s Ideal Road Builders Ltd under section 10(23G), read with rule 2E, for specified assessment years for its Thane-Bhiwandi bypass and NH 4 infrastructure projects, subject to conformity with statutory provisions, maintenance of books of account, audit by an accountant as required by sub rule (7) of rule 2E, and furnishing of the requisite audit report; the Central Government may withdraw approval on cessation of the infrastructure facility or failure to comply with these conditions.

Tax approval under section 10(23G) permits infrastructure exemption for a cellular service project subject to audit and compliance conditions.
Approval is granted to M/s Aircel Digilink India Limited under section 10(23G) read with rule 2E for specified assessment years for its Cellular Mobile Telephone Service project. The approval is conditional on compliance with section 10(23G) and rule 2E, maintenance of books of account, audit by an accountant, and furnishing the required audit report. The Central Government may withdraw approval if the enterprise ceases to carry on infrastructure facility or fails to maintain audited accounts or submit the audit report.

Anti dumping duty on Sodium Nitrite imposed, definitive territorial rates applied and payable in national currency.
Definitive anti dumping duty imposed on imports of Sodium Nitrite (sub heading 2834.10) from the European Union and Taiwan based on findings of export below normal value and resulting material injury caused cumulatively; specified per metric tonne duty rates are applied, effective from the date of provisional duty, payable in Indian currency with the applicable exchange rate as notified and determined by the date of presentation of the bill of entry.

Customs exemption amendment adds glass sheets and shoe polishes and broadens leather container definition under notification.
The amendment inserts glass sheet for use with mosaic and polishes, creams and shoe finishes in any form into the notification's list of exempt goods; substitutes additional tariff headings for a listed serial entry; and expands an annexure condition by replacing "similar containers all made of leather" with "similar containers all made of leather or leather harness or leather saddlery," thereby broadening the descriptive scope of covered containers.

Approval under section 10(23G) requires ongoing infrastructure operation and audited accounts to retain tax-exempt status.
Approval under section 10(23G) was granted to M/s Sterling Cellular Limited for assessment years 2002-2005 for its cellular mobile telephone project in the Delhi region, conditional on conformity with the Income-tax Act and Rules, maintenance of books of account, audit by an accountant, and furnishing the prescribed audit report; the Central Government may withdraw approval if the undertaking ceases the infrastructure activity or fails the audit and reporting requirements.

Section 10(23G) approval for infrastructure project granted, conditional on compliance with rule 2E and audit requirements.
Approval is granted to M/s TCI Infrastructure Finance Limited under section 10(23G) of the Income tax Act, 1961, read with rule 2E of the Income tax Rules, 1962, for specified assessment years for construction of a four lane road overbridge on a BOT basis; the approval is conditional on compliance with section 10(23G) and rule 2E, maintenance and audit of books as required by sub rule (7) of rule 2E, and furnishing the requisite audit report, and may be withdrawn on cessation of the infrastructure facility or failure to meet the accounting and reporting requirements.

Section 35 approval for research institution status imposes specific bookkeeping, annual returns and audited reporting obligations.
Approval under sub-section (1) of section 35 grants Auroville Foundation notified Institution status subject to conditions: maintain separate books for research; furnish annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May; and submit audited annual accounts plus a separate audited Income & Expenditure Account for research to the Director General of Income-tax (Exemptions), the Secretary (DSIR), and the Commissioner/Director of Income-tax (Exemptions) by 31st October, in addition to the normal return of income.

Diplomatic deposit eligibility expanded to include non-diplomatic staff nationals holding official embassy passports.
Amendment broadens Regulation 4(3) to substitute the phrase to include non-diplomatic staff who are nationals of the concerned foreign countries and hold official passports of foreign embassies, and inserts "and non-diplomatic staff" in Clause (c) so that both diplomatic personnel and qualifying non-diplomatic staff are covered.

Tax exemption recognition granted to an institute subject to exclusive charitable use, prescribed investment modes, accounting and dissolution transfer.
Tax exemption recognition under clause (23C)(iv) of section 10 is granted to the Institute for Development and Communication, Chandigarh for specified assessment years, conditional on exclusive application of income to stated objects, permitted modes of investment for funds (excluding certain voluntary contributions in kind), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similarly purposed charitable organization.