Commencement of SEZ Act provisions: specified sections brought into force on the appointed date under section 1 authority.
Central Government notification, exercising the power conferred by sub section (3) of section 1, appoints 10 February 2006 as the date on which sections 1 to 19, sections 25 to 30, and sections 42 to 58 of the Special Economic Zones Act, 2005 shall come into force.

Board of Approval under SEZ Act constituted to govern SEZ approvals, comprising specified ex officio central and state nominees.
Central Government notification constitutes the Board of Approval under the Special Economic Zones Act, specifying a membership of ex officio Central Government officers from relevant Ministries and Departments, the Director General of Foreign Trade or nominee, the Development Commissioner, a State Government nominee, and a professor from an Indian Institute of Management, with the Chairperson drawn from the senior Commerce Department official; a subsequent substitution of the Chairpersonial designation is noted.

Electronic filing and digital signatures: companies must submit prescribed Forms electronically or physically with authorised authentication and payment options.
The rules permit filing of Annexure A forms through electronic or other computer readable media, require electronic filings to be authenticated by authorised signatories using digital signatures and allow physical filings to be authenticated by manual signature. They prescribe specific forms for annual returns, statutory returns, accounts and applications to the Central Government or Registrar (including applications for exemptions, modifications and nidhi company matters), and authorise online payment options and accredited banks for fee remittance.

Post Office Monthly Income Account: premature withdrawal permitted after one year; 2% deduction within three years, 1% thereafter.
The amendment excludes bonus on deposits in accounts opened on or after 13 February 2006 and replaces rule 10 to allow premature closure after one year: closures on or before three years incur a two per cent deduction of the deposit; closures after three years incur a one per cent deduction, with the remainder paid to the depositor.

Export restrictions on prescribed substances extended to include titanium and zirconium minerals, and radiation protection rules specified.
Amendments to Category 0 of Appendix 3 to Schedule 2 revise the radioactive-materials note to reference the Atomic Energy (Radiation Protection) Rules, 2004, and add two prescribed items: titanium ores and concentrates (ilmenite, rutile and leucoxene) and zirconium, its alloys, compounds and minerals including zircon. These additions remain prescribed only until the Ministry of Mines policy on beach sand minerals is adopted/revised/modified or until the notification's sunset date, after which the prescription ceases; export restrictions were declared effective from the date specified by the Department of Atomic Energy.

Acquisition of immovable property: payment must be via banking channels or non resident accounts; cash and traveller's cheques prohibited.
Substituted clause (a) in Regulations 3 and 4 permits acquisition of immovable property in India excluding agricultural property, plantations, and farm houses. It requires that purchase price payments be made only from funds received in India by inward remittance through normal banking channels or from funds held in non-resident accounts maintained under the Act and Reserve Bank regulations, and it prohibits payment by traveller's cheques, foreign currency notes, or any other mode not specifically permitted.

Import prohibition for livestock and avian products due to Highly Pathogenic Avian Influenza restricts affected-country imports.
Import of specified livestock and livestock products is prohibited under Condition 16 of Chapter 1A of the ITC (HS) Classification in response to reported outbreaks of Highly Pathogenic Avian Influenza. The amendment bars import from all countries of domestic and wild birds (excluding poultry), unprocessed avian meat and avian semen, and additionally prohibits a defined list of items from countries reporting the outbreak, including live poultry, day-old chicks, eggs and egg products, hatching eggs, feathers, live pigs and pig meat products, pathological and biological materials from birds, and animal origin products for feed or industrial use, until further orders.

Approval under Section 35(1)(ii) permits donor deduction subject to audited research accounts and auditor certification.
Approval is granted to M/s Vittal Mallya Scientific Research Foundation under Section 35(1)(ii) as an institution partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the Commissioner/Director (Exemptions) by the return due date; and provide an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for statistical research.

Section 35(1)(ii) approval requires separate research accounts and audited auditor certification for donor deduction eligibility.
Approval is granted to the Tata Institute of Fundamental Research as a scientific research association under Section 35(1)(ii), subject to maintaining separate accounts for research and submitting audited Income & Expenditure accounts for each approved financial year by the later of the return filing due date or ninety days from notification, together with an auditor's certificate specifying amounts received for eligible research donations and certifying that the expenditure was for social science or statistical research.

Approval of wharves and berths permits loading and unloading of export, import, coastal goods and passengers at designated port facilities.
Approval under Section 8(a) designates specific government-owned wharves, berths and jetties at New Mangalore Port as proper places for loading and unloading export, import and coastal goods and for passenger movement, superseding earlier notifications. The Annexure lists each berth's boundaries, measurements and permitted activities, distinguishing facilities authorised for general cargo, liquid cargo and LPG and providing jetty structural dimensions where relevant.

Import restrictions under CITES on specified plant products, limiting imports of certain roots, agarwood and medicinal tubers.
The ITC(HS) classification is amended to designate Kuth roots, Cactus, Agarwood, Serpentina roots and Agar oil as restricted imports subject to the provisions of CITES, with Kuth roots also subject to the Wildlife (Protection) Act, 1972. The Import Licensing Note entry for Salab Misri (Tubers) is deleted and replaced by a new condition restricting imports of Salab misri (Orchis laxiflora) for manufacture of Ayurvedic, Unani or other medical systems, making such imports subject to CITES.

Exemption under section 35AC: specified hospital construction project extended for an additional two-year eligible period.
The Central Government specified the Construction of a 76-bed multi-speciality hospital by Lakulish International Fellowship's Enlightenment (LIFE) Mission as an eligible project under section 35AC for tax exemption, extending the original two-year specification by a further two years from the financial year 2005-2006 following a recommendation by the National Committee for Promotion of Social and Economic Welfare, without any change in the approved estimated cost.

Exemption under section 35AC extended for specified rural development project, preserving original approved cost and eligibility period.
Central Government specifies continuation of tax exemption for Seva Mandir's Comprehensive Rural Development project as an eligible scheme for an additional three-year period commencing with the financial year 2005-2006, following a rule-based recommendation that the project is being executed properly, and without any change in the previously approved estimated cost including the corpus fund.

Exemption under section 35AC extended for Bharat Sevashram Sangh welfare projects, authorising a further three year specification.
Acting under the powers conferred by sub section (1) read with the Explanation to section 35AC, the Central Government specifies the scheme Running of Welfare Projects at Jamshedpur, Pukuria, Ranibandh, Dolera, Gangasagar, Ghaskol, Lumding and Dediapara carried out by Bharat Sevashram Sangh as an eligible project for a further three years commencing from the financial year 2005-2006, without any change in the approved estimated cost.

Exemption under section 35AC: eligible leprosy rehabilitation scheme's period extended and corpus limit increased and approved for additional period.
The Central Government specifies the Shram Mandir Trust project for rehabilitation of leprosy-cured patients at Sindhrot as an eligible scheme under section 35AC for a further three years from financial year 2005-2006, based on the National Committee's recommendation that the project is being properly executed. The notification amends the earlier specification to increase the maximum corpus fund allowed as cost for deduction under section 35AC and permits amounts already collected under the previous corpus to be applied against the enhanced corpus.

Section 35AC exemption extended for Mobile Charitable Dispensary and Medical Aid project, specified for a further three years.
The Central Government specifies the Mobile Charitable Dispensary & Medical Aid project carried out by Bharat Sevashram Sangh as an eligible project for deduction under section 35AC for a further three-year period commencing with the financial year 2005-2006, acting on a recommendation by the National Committee and without any change in the approved estimated cost.

Exemption under section 35AC extended; project cost enhanced for equipment and running of Polio Hospital scheme.
The Central Government re-specifies the polio hospital project carried out by Polio Foundation Shah Chimanlal Chhotalal Lokhandwala Charitable Trust as an eligible project for a further three-year period commencing with financial year 2005-2006, following the National Committee's recommendation that the scheme is being executed properly. The notification amends the earlier specification by substituting the previously stated maximum allowable project cost with a higher figure, thereby increasing the ceiling for deduction eligibility under the relevant provision.

Exemption under Section 35AC extended for Mahavir Heart Research Foundation projects, preserving eligibility for specified charitable health activities.
Section 35AC tax exemption is specified for Mahavir Heart Research Foundation's projects covering heart disease detection, prevention, research and education; cardiac diagnosis and treatment; and maintenance of an Atithi Griha in Mumbai, with the approved estimated cost unchanged, and the eligible period extended for a further three years from the financial year 2005-2006 following a National Committee recommendation.

Exemption under section 35AC: watershed and integrated village development project specified eligible and extended for further period.
The Central Government re-specified Yusuf Meharally Centre's scheme for Promotion of watershed development in Konkan and integrated development of villages in Panvel and Pen talukas of Raigad, Maharashtra as an eligible project under section 35AC, on recommendation of the National Committee, and extended the specification for a further three years commencing from the financial year 2005-2006 without any change in the approved estimated cost.

Exemption under section 35AC: project for special education centres for spastic children specified eligible for a further three-year period.
The Central Government specifies the project for equipment, furnishing and running of special education centres for spastic children by The Spastics Society of Tamil Nadu, Centre for Special Education, Chennai, without any change in the approved estimated cost, as an eligible project under section 35AC for a further period of three years commencing from the financial year 2005-2006, following recommendation by the National Committee for Promotion of Social and Economic Welfare.