Section 35AC deduction: medical relief project extended for three years and allowable project cost increased.
The Central Government, under Section 35AC of the Income-tax Act, 1961, notifies the "Medical relief project" of Dardionu Rahat Fund as an eligible project for three further financial years commencing 2014-15, based on the National Committee's recommendation. The earlier notification is amended to substitute the previously specified maximum project cost with an enhanced project cost for the purposes of deduction under Section 35AC.

Tax exemption for eligible project extended for mobile lab-cum-clinic following committee recommendation for a further three-year period.
The Central Government has notified extension of the specification of the project "Mobile Lab-cum-Clinic" by Truth of Universe Society for a further three-year period commencing with financial year 2014-15, without any change to the previously approved project cost, on the recommendation of the National Committee for Promotion of Social and Economic Welfare satisfied that the project is being executed properly.

Section 35AC deduction eligibility updated to increase corpus fund, allowing higher project cost for Gramin Vikas Trust.
The Central Government amended the notification under Section 35AC to substitute the previously notified project cost entry for Gramin Vikas Trust's rainfed farming projects, increasing the corpus component so the certified cost reads "Rs. 29 crore including a corpus fund of Rs. 10.5 crore," following the National Committee's recommendation and confirming continued eligibility under the Income-tax Rules.

Tax exemption for approved charitable project extended for a further period, with unchanged cost; earlier year excluded.
Notification under Section 35AC extends eligibility of the project "SECOND INNING HOME - Old Age Home for Senior Citizens in Rural Areas" carried out by Vishwa Pratishthan for a further three-year period without change to the approved cost and corpus. The extension follows the National Committee's recommendation based on satisfactory execution. Because the initial stated financial year has lapsed, exemption under Section 35AC is not available for that lapsed year.

Tax exemption eligibility extended for a charitable education project following committee review, preserving approved project cost and status.
Notification designates "Nanaksar Dashmesh Public School," run by Anand Isher Educational Charitable Trust, as an eligible project for tax-benefit purposes following the National Committee's recommendation that the project is being executed properly and is likely to extend beyond six years; the Central Government specifies the project for a further three-year period without change to the approved cost.

Section 35AC eligible project designation extended: Anandashram hospice continues under the notified scheme with unchanged approved cost.
The Central Government, exercising powers under the Income-tax Act, has notified extension of the Anandashram hospice scheme as an eligible project for a further three years commencing 2014-15 at the unchanged approved cost of four crore, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and previous notifications and extensions.

Tax deduction eligibility extended for Doctor at Doorstep project, maintaining approved project cost and notifying additional financial years.
The Central Government, under Section 35AC and accompanying rules, notifies extension of the "Doctor at Doorstep" project by Mahavir International for a further three-year period commencing 2014-15, preserving the previously approved project cost and acting on the National Committee's recommendation.

Tax incentive extension: eligible project status renewed for a daycare and mobile hospice rural outreach programme, preserving approved project cost.
The Central Government has notified a three-year extension of the eligible project designation for the "Day care hospital and mobile hospice rural outreach programme" run by Rawal Mallinathji Foundation, preserving the originally approved project cost and relying on the National Committee's recommendation that the project is being properly executed and continues to meet the statutory conditions for specification as an eligible project.

Import evidence requirement: importers must prove local production and specified land-route importation for border haat sales.
Substitutes condition (i) to require the importer to produce evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that the goods have been locally produced in Bangladesh and are imported into India through the land route from Balat, Kalaichar or Srinagar (Tripura) land customs station for sale in Balat, Kalaichar or Srinagar (Tripura) border haats.

Section 35AC eligibility extended for Vardan Multispecialty Hospital, re-specified for a further multi-year period.
The Central Government notifies that the project "Vardan Multispecialty Hospital," carried out by Vardan Sewa Sansthan and previously specified as an eligible project at its approved cost, is re-specified for a further three-year period beginning with the financial year after the prior specification. This re-specification is made pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project is being properly executed, and is issued without any change to the approved project cost under the powers conferred by the Income-tax Act and its Explanation.

Tariff rates amended: substituted customs Table prescribes revised duty rates for specified First Schedule tariff items.
The Central Government, under section 25(1) of the Customs Act, 1962, issues Notification No. 01/2015 Customs substituting the Table in Notification No. 10/2008 Customs. The substituted Table specifies First Schedule tariff items with descriptions and applicable customs duty rates for each listed tariff heading, thereby re prescribing the customs duty incidence for imports falling under those items.

Anti-dumping duty extension on SDH transmission equipment from China and Israel maintained pending statutory review under customs law.
Continuation and extension of anti-dumping duty on Synchronous Digital Hierarchy transmission equipment from China PR and Israel is effected pending a statutory review; the Central Government amended the principal notification using powers under the Customs Tariff Act and the anti-dumping rules to keep the notification in force for the specified extended period, thereby maintaining the existing levy on the specified tariff classifications while the review proceeds.

Appointment of Assistant Commissioners cum VATO to serve as independent trainers assisting VAT administration under statutory authority.
Probationary DANICS officers from the 50th batch are appointed as Assistant Commissioners cum VATO under the statutory appointment power, authorised to function as independent Assistant Commissioners cum VATO in Wards/Branches for a specified training programme to assist the Commissioner of Value Added Tax in administering the Delhi Value Added Tax Act; the notification lists the officers and is issued in the name of the Lt. Governor.

VAT exemption for Republic of Latvia embassy added to Delhi Sixth Schedule, enabling tax-free status under amended registration.
The Commissioner amended the Sixth Schedule to the Delhi VAT Act by inserting Sl. No. A-147, Registration No. 07829946498, "Republic of Latvia" into Part A List of Embassies, exercising powers under sub section (2) of Section 103 in response to a Ministry of External Affairs request under reciprocity; the amendment is stated to take effect from 22nd September 2014.

Bifurcation of non-processing area: dual-use SEZ infrastructure ineligible for central-duty concessions and must be refunded by developers.
Amendment requires bifurcation of SEZ non-processing area into dual-use and SEZ-only parts; dual-use areas are ineligible for central duty and tax exemptions, and any central or state/local benefits already availed for such infrastructure must be refunded by the Developer with prescribed interest where applicable. Developers must apply with an Infrastructure Plan and State NOC to the Development Commissioner, who forwards applications to the Board of Approval; area, FAR/Fsi, tenure and no-sale leasehold restrictions and other conditions are mandated.

Mandatory registration for imports of insecticidal chemicals: import limited to registered sources and permits required for non-insecticidal use.
Policy Condition no. 3 mandates mandatory registration under the Insecticides Act, 1968 for chemicals intended as insecticides; imports for non-insecticidal purposes require an import permit from the Registration Committee. The Committee prescribes import conditions including permitted sources, prohibits import from sources not specified on the registration or permit, and may issue regulatory guidelines on safety, efficacy and quality which importers must comply with. This notification applies these requirements to EXIM code 3808 in ITC (HS), 2012 Schedule I (Import Policy).

Import exemption for GSM/CDMA vehicle tracking systems when equipped with a valid IMEI/ESN/MEID enables license free import.
Amendment clarifies that items under ITC (HS) 8526 91 90 are generally Restricted but imports of GPS and DGPS receivers are free, and GSM/CDMA based vehicle tracking systems bearing a valid IMEI/ESN/MEID are exempted from restriction and may be imported without a licence; multi channel GSM/CDMA receivers, transmitters and transceivers capable of operating on two or more frequencies remain Restricted under Para 16.

Subordination under section 144C: specified Income-tax authorities made subordinate to designated authorities for dispute resolution.
The Central Board of Direct Taxes, superseding the 2010 notification, directs that specified Principal Chief/Chief Commissioners shall be superior to Commissioners who are members of designated Dispute Resolution Panels in Delhi, Mumbai and Bengaluru for purposes of functions under section 144C, with the supersession not affecting prior actions; the notification comes into force on 15 January 2015.

Exchange rate determination: new currency conversion rates set for import and export valuation under customs authority.
Determination of rate of exchange for conversion of specified foreign currencies into Indian rupees for customs purposes, effective 2 January 2015, specifying separate rates for imported and export goods in two annexed schedules and superseding the earlier notification No.116/2014-CUSTOMS (N.T.), dated 18 December 2014.

Excise duty rate substitution updates specified tariff entries, effective from January following the notification issuance.
Amendment substitutes new per-litre excise duty rate entries for specified sub-items in two serial numbers of the notification's Table, effecting targeted changes to tariff column entries while retaining the rest of the notification; it is published as a Gazette notification and is framed as a further amendment to the principal notification with an operative date in early January.