Approval under section 35(1)(ii) permits research-donation claims to approved institutions subject to audit, accounting and use conditions.
Approval under section 35(1)(ii) has been granted to Institute of Scientific Research on Vedas (I-SERVE), Hyderabad, as an 'other Institution' partly engaged in scientific research, subject to conditions: sums must be utilized for scientific research carried out by faculty or enrolled students; the organization must maintain separate books for research receipts and expenditures, obtain and furnish an audit report by a qualified accountant by the return due date; and maintain an auditor-certified statement of donations and amounts applied for research. Approval may be withdrawn for non-compliance or cessation of genuine research.

Research approval under section 35 conditional on social science use, audit, reporting and maintenance of separate accounts.
Approval is granted to Great Lakes Institute of Management, Chennai under clause (iii) of sub-section (1) of section 35, read with rules 5C and 5E, subject to conditions: sums must be used for social sciences research; research via faculty or enrolled students; maintenance of separate books for research receipts and application; audit by a defined accountant with the audit report filed by the income-tax return due date; and an auditor certified statement of donations and amounts applied for research must accompany the audit report.

Approval under section 35(1)(ii): tax benefit eligibility conditioned on research use, separate accounts and audited report.
Approval is granted to Noorul Islam Educational Trust as a college partly engaged in scientific research for section 35(1)(ii) purposes from assessment year 2009-10, subject to conditions: receipts must be used for scientific research; research conducted by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a qualified accountant; and a separate auditor-certified statement of donations and amounts applied for research must accompany the audit report filed with the tax authority by the income-tax return due date.

Tax approval for research institution enables tax-favourable treatment of donations when funds are used for social science research.
Approval recognises IRADe as an "other Institution" partly engaged in research under Section 35(1)(iii), subject to conditions: sums must be used for social science research carried out by faculty or enrolled students; separate books and a separate statement of donations and amounts applied to research must be maintained; research-related books must be audited by a qualified accountant and the audit report and auditor-certified donation statement furnished to the tax authorities by the due date. Approval may be withdrawn for failures to maintain accounts, furnish reports, cease genuine research, or otherwise not comply with the statutory conditions.

Research approval for charitable research donations - eligibility, compliance and audit requirements determine continued recognition.
Approval under section 35(1)(ii) has been granted to The Foundation for Research in Community Health, Mumbai, as an 'other Institution' partly engaged in research, subject to conditions: utilisation of sums for scientific research; research carried out by faculty or enrolled students; maintenance of separate books of account for research receipts and expenditures with an audit by a qualified accountant and submission of the audit report to the tax authorities by the return due date; and a separate auditor-certified statement of donations and amounts applied to research to accompany the audit report.

Research approval under section 35 conditions tax recognition on audited separate accounts and bona fide scientific research compliance.
Approval is granted to Gandhi Memorial Leprosy Foundation, Wardha, as an institution partly engaged in research under section 35, subject to conditions that payments be used for scientific research, research be carried out by faculty or enrolled students, separate books of accounts for research be maintained and audited by a qualified accountant, and that the audited report and a certified statement of donations and amounts applied for research be furnished to the tax authority by the due date for filing the income-tax return.

Exchange Rate Determination establishes official conversion rates for import and export goods, specifying differing import/export rates and superseding prior notification.
The Central Board of Excise and Customs, exercising authority under the Customs Act, prescribes official exchange rates for conversion between specified foreign currencies and Indian rupees for customs purposes, superseding the earlier notification and specifying separate rates for imported goods and export goods in two schedules; customs conversions must use the rate corresponding to the currency and the appropriate import or export column in the applicable schedule.

Appointment of Value Added Tax Officers to support tax administration, effective on assumption of charge.
Appointment of officers to assist the Commissioner in administering the Delhi Value Added Tax Act is effected under statutory power and rule-based authority. The notification appoints specified persons to the post of Value Added Tax Officer, names the appointees and makes each appointment operative from the date of assumption of charge, thereby enabling them to perform the statutory and administrative functions required to assist the Commissioner.

Newsprint control amendment adds a domestic manufacturer to the regulated Schedule, updating the list of approved mills.
An amendment to the Newsprint Control Order, 2004, authorises the Central Government to add M/s. Aruna Paper Board Mills Private Limited, Suryaraopalem, Undrajavaram, West Godavari District, Andhra Pradesh, to the Schedule of indigenous newsprint manufacturers. The Newsprint Control (Amendment) Order, 2009, takes effect on publication in the Official Gazette and modifies the Schedule of approved domestic manufacturers under the Industries (Development and Regulation) Act.

Dispute Resolution Panel procedure governs filing objections, hearings, evidence and directions leading to assessment orders.
The rules set procedural framework for Dispute Resolution Panels under section 144C: panels are constituted with three named Commissioners and a secretariat to receive objections; eligible assessees file objections in Form No.35A in quadruplicate with specified documents; the panel issues notices, calls records, hears objections, may permit additional evidence, and issues directions within the specified time; assessing officers must pass assessment orders in accordance with those directions; the panel may rectify apparent errors, and appeals against such assessment orders are to the Appellate Tribunal in Form No.36B with prescribed documentary and filing requirements.

Tax-exemption eligibility confirmed for an educational trust under statutory approval, subject to ongoing compliance with income-tax rules.
Bagaria Education Trust, Jagatpura Jaipur is approved for the purpose of the Income-tax Act exemption provision for educational institutions, effective for assessment year 2009-10 and onwards, under the authority of the relevant sub-clause of clause (23C) of section 10 read with rule 2CA of the Income-tax Rules. The approval is conditional on the society conforming to and complying with that sub-clause and rule 2CA, as notified by S.O. 3183 dated 19th November 2009.

Special Economic Zone designation: Attipra SEZ notified, Approval Committee constituted and zone deemed Inland Container Depot.
The Central Government notifies specified survey parcels in Attipra, Thiruvananthapuram, as a sector specific Special Economic Zone for Information Technology and IT enabled Services, aggregating approximately 11.87.65 hectares. It confirms prior fulfilment of statutory requirements and grant of approval, constitutes an Approval Committee with listed ex officio members and a developer special invitee under section 14 of the SEZ Act, and declares the zone to be deemed an Inland Container Depot under the Customs Act from 19 November 2009.

Special Economic Zone designation for IT/ITES establishes an approval committee and grants deemed inland container depot status.
Notification designates a sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services at Mulavana, District Kollam, specifying survey parcels totalling eighteen hectares, records grant of a letter of approval under the Special Economic Zones Act, 2005, and notifies the area as an SEZ for development, operation and maintenance. It constitutes an Approval Committee under section 14 with designated ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot under the Customs Act, 1962, effective from the notification date.

Fee liability clarified for members trading currency and interest rate derivatives, with separate rates and extended temporal provision.
The amendment inserts an additional six month period into the proviso extending the temporal parameter, imposes fee liability on trading or clearing members of other derivatives segments permitted to trade or clear in the currency derivatives segment pursuant to the parent fee provision, and revises Schedule IVA to prescribe separate fee rates for currency derivatives and interest rate derivatives while extending Explanation A to include interest rate derivatives.

Special Economic Zone notification establishes a sector-specific IT/ITES SEZ under the SEZ Act, enabling approved development and operation.
Notification declares a sector-specific Special Economic Zone for Information Technology and IT Enabled Services based on an approved proposal under section 3 of the Special Economic Zones Act, 2005, and exercising powers under section 4 and rule 8 of the SEZ Rules, 2006. It lists sixteen survey numbers in Purakkad with a combined area of 13.4415 hectares and authorises the approved developer to undertake development, operation and maintenance of the SEZ, while recording a subsequent rescission reference.

Exemption from Annual Installed Capacity Statement: manufacturers of non machine biris, non power matches and reinforced cement pipes relieved from filing.
Exemption from submission of the Annual Installed Capacity Statement is granted to assessees manufacturing (i) biris without the aid of machines, (ii) matches without the aid of power, and (iii) reinforced cement concrete pipes, thereby relieving these manufacturers of the statutory filing obligation under the Central Excise Rules, 2002.

Special Economic Zone notification for solar photovoltaic site designated and deemed an inland container depot to govern customs treatment.
Notification establishes a sector specific Special Economic Zone for the Solar Photovoltaic sector at Thrikkakara North, Kerala, over ten hectares, following grant of approval for development, operation and maintenance. The Central Government constitutes an Approval Committee composed of specified ex officio central officers, two state nominees and a developer special invitee. The notification further declares the SEZ site to be deemed an Inland Container Depot under the Customs Act, specifying the date from which SEZ status and ICD deeming take effect.

Exemption under section 35AC extended for an eligible primary health care home visit program for a further three year period.
Exemption under section 35AC is extended to the "Intensive home visit program is the door to reach the primary health care" by Vivekananda Swasthaya Seva Sangha as an eligible project for a further three years beginning with financial year 2009-2010, with the approved project cost of Rs.1.74 crore retained.

Exemption under section 35AC extended for notified eye hospital project; eligible for further notified period.
The Central Government re-notifies PBMA's Kantalaxmi Shah Eye Hospital, executed by The Poona Blind Men's Association, as an eligible project or scheme under the Explanation to the relevant Income-tax provision for a further period beginning with financial year 2009-2010 through 2011-2012, without any change in the previously approved project cost, following a recommendation by the National Committee that the project is being properly executed.

Tax exemption under Section 35AC extended for H.B.S. Trust project, permitting eligible donations to support school and hospital operations.
Notification declares the H.B.S. Trust project "Establishment and running of the school and hospital" an eligible project under Section 35AC for a further three-year period beginning with financial year 2009-2010, based on the National Committee's recommendation that the project is being properly executed. The extension is confirmed without any change to the previously approved project cost.