Exemption under section 35AC extended for Vrudhashram and Eye Hospital project; certificates not valid for the elapsed financial year.
Notification designates the construction and equipping of a Vrudhashram and Eye Hospital at Sachina by Shri Hari Public Charitable Trust as an eligible project under the Income tax Act for a further three year period beginning with financial year 2008 2009, retaining the approved project cost and relying on the National Committee's recommendation that the project is being properly executed. The notification excludes the already elapsed financial year 2008 2009 from issuance of exemption certificates for donations, so no certificate will be issued for funds collected during that year.

Section 35AC exemption for girls hostel and twining centre continues with amendment substituting the institution's name.
The Central Government specifies the project "Girls hostel and twining centre for handicapped children" as an eligible scheme for exemption under section 35AC following the National Committee's recommendation that the project is being properly executed. The prior notification is amended to substitute the institution's name in the Table against the serial entry, updating the notified record while preserving the scheme's eligibility under the tax exemption framework.

Exemption under section 35AC approves eligible institutions and projects for specified deduction periods and cost limits.
Notification under Section 35AC notifies specific institutions and approves particular projects or schemes, stating for each the estimated cost and the maximum part of that cost allowable as a deduction under section 35AC for the period of approval; most approvals run for three financial years commencing 2009-2010, with one entry approved for two years.

Amendment to SEZ notification removes a locality from the designated IT/ITES SEZ, altering the notified territorial description.
The Central Government amends notification S.O. 2724(E) dated 29 October 2009 under the SEZ Act and Rules by deleting the word "balola" from Sl. No. (i) of the third paragraph, thereby altering the territorial description of the sector specific SEZ for the Information Technology/Information Technology Enabled Services sector at Village Behrampur, District Gurgaon (11.033 hectares), developed by M/s. Mikado Realtors Private Limited.

Renewal of recognition permits exchange operation subject to regulatory compliance and specified conditions, emphasizing public interest and trading authorization.
Renewal of recognition is granted to Inter-connected Stock Exchange of India Limited under the Securities Contracts (Regulation) Act for a one year term, subject to conditions; the Exchange may commence or continue trading in securities only after complying with all regulatory requirements imposed by the regulator, and remains subject to any further conditions prescribed or imposed during the renewal period.

Service parity for appellate tribunal members extends judge-equivalent benefits including leave travel concession, accommodation and conveyance.
Amendments expand references to include serving or retired Judges of the Supreme Court and serving or retired Chief Justices of High Courts, replace language across several rules accordingly, remove a proviso, and align entitlements: Chairperson gets Leave Travel Concession as admissible to comparable judges; Members receive conveyance facilities equivalent to Group 'A' officers; accommodation is General Pool Residential Accommodation or House Rent Allowance if not availed; determinations under rule 19 follow rules applicable to serving Judges or Central Government officers of equivalent pay.

Assignment of Show Cause Notice to a designated adjudicating commissioner for adjudication under Customs Act procedures.
The Board, invoking Notifications No. 01/2003-Customs (N.T.) and No. 37/2003-Customs (N.T.) under section 4 of the Customs Act, assigns Show Cause Notice F.No. 23/20/2007-DZU/Pt-II/5161-74 dated 30.09.2008 issued by the Additional Director General, DRI, Delhi Zonal Unit, to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, for adjudication, thereby transferring jurisdiction and procedural responsibility for the specified notice.

Special Economic Zone designation for pharmaceutical zone triggers Approval Committee formation and deems the area an Inland Container Depot.
Notification designates specified survey areas in Kalyangadh and Gangad, Ahmedabad as a sector specific Special Economic Zone for pharmaceuticals, lists the notified land parcels and total area, constitutes the statutory Approval Committee with named ex officio members and nominees for SEZ oversight, and declares the notified zone to be deemed an Inland Container Depot under customs law effective from the appointed date.

Research approval for scientific expenditure requires audited separate accounts and certified donation statements for tax recognition.
Approval recognizes Indian Statistical Institute, Kolkata as an approved institution for supporting scientific research from assessment year 2004, subject to conditions: funds must be used for scientific research carried out by faculty or enrolled students; separate books of accounts and a separate statement of donations and applications must be maintained; those records must be audited by a specified accountant and the audit report and auditor certified statement furnished to the tax authorities by the due filing date.

Tariff values for imported vegetable oils, brass scrap and poppy seeds updated, substituting the prior tariff value table.
Substitutes the tariff value table in Notification No. 36/2001 under powers of sub section (2) of section 14 of the Customs Act, specifying US$ per metric tonne benchmark values for Crude Palm Oil, RBD Palm Oil, other Palm Oil variants, Crude Palmolein, RBD Palmolein, other Palmolein variants, Crude Soyabean Oil, Brass Scrap (all grades) and Poppy seeds, with certain vegetable oil entries stated as unchanged.

Appointment of Value Added Tax Inspectors: officers appointed to assist the Commissioner under the Delhi VAT Act authority.
Under the Delhi Value Added Tax Act 2004 and the applicable rules, four named officers are appointed as Value Added Tax Inspectors to assist the Commissioner of Value Added Tax, with appointments taking effect from the date of assumption of charge, issued by the Finance Department on behalf of the Lt. Governor.

Service tax exemption for manufacturers of cycle and sewing machine parts subject to aggregate value limits, specified processes, and accounting conditions.
Exemption applies to taxable services in relation to specified processes in manufacture of parts of cycles or sewing machines where the aggregate value of such taxable services provided by a service provider does not exceed a prescribed threshold for the preceding financial year; exemption is restricted to the first clearances made on or after the first day of April in any financial year; providers who also manufacture dutiable goods must maintain separate accounts of receipt, production and clearance of exempted and dutiable goods and services; specified processes include electroplating, zinc plating, anodizing, heat treatment, powder coating, painting and auto black.

Enhanced Know Your Customer obligations expand verification, suspicious-transaction scope, nonprofit reporting thresholds and long-term record retention requirements.
Amendments require institutions to adopt enhanced KYC and due-diligence measures: identify and verify clients at account commencement, verify identity for specified transactions and international transfers, identify and verify beneficial owners, exercise ongoing due diligence, prohibit anonymous or fictitious accounts, and implement a Client Identification Programme. The rules broaden the definition of suspicious transaction to include transactions suggesting proceeds of scheduled offences, unusual complexity, lack of economic rationale, or potential terrorism financing, add definitions for non profit organisation and Regulator, mandate reporting of significant receipts by non-profits, require long-term retention of transaction records, and substitute agency-specific references with "its Regulator."

Special Economic Zone designation for a pharmaceutical ingredients park deemed an Inland Container Depot, and an Approval Committee appointed.
Notification establishes a sector-specific Special Economic Zone for pharmaceutical ingredients at Devunipala Valasa, Andhra Pradesh, listing survey parcels totaling 100.37 hectares; constitutes an Approval Committee with specified central, state and developer representatives; and declares the zone to be deemed an Inland Container Depot effective from 11th November, 2009.

Authority governance and financial powers set management duties, expenditure controls, staffing rules and reporting obligations.
These Rules establish the governance, financial and administrative framework for the Special Economic Zone Authority: two year terms for nominated members, grounds for entrepreneur member vacancy and Central Government replacement; Authority powers to manage the Zone, raise resources, approve accounts, engage professionals and implement welfare schemes within expenditure caps; delegated expenditure, cheque signing and travel authorities for the Chairperson with approval thresholds and conditions for contracts; appointment, absorption and pay controls for staff with a cap on personnel costs; and prescribed meeting, accounts, audit and reporting requirements including formats and submission deadlines.

Search and seizure authorisation under section 132 expanded: Additional and Joint Directors empowered to issue such authorisations.
The Central Board of Direct Taxes, invoking the fourth proviso to sub section (1) of section 132 of the Income-tax Act, 1961, empowers all Additional Directors of Income-tax and all Joint Directors of Income-tax under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisations under sub section (1) of section 132.

Customs notification amendment extends specified exemption and duty effective-periods by substituting earlier expiry dates with later ones.
The government, invoking powers under section 25(1) of the Customs Act, amends Notification No. 21/2002-Customs by substituting a later calendar date in the preamble proviso, clause (ga), and by substituting a later terminal date in the Table entry for serial number 38BB, thereby extending the period during which specified exemptions and the effective rates of basic and additional duty apply.

Anti-dumping duty on polyester fully drawn yarn imposed, with country- and producer-specific rates and fixed-duration levy.
Imposition of anti-dumping duty on all fully drawn or fully oriented polyester yarn (non-textured, non-POY) imports from specified countries, with duties differentiated by exporter/producer and country of export as set out in the notification's table. Duties are levied for a statutory period from the provisional imposition date, payable in Indian currency, and calculated using the exchange rate specified under the Customs Act with the bill of entry date as the relevant conversion date.

Special Economic Zone designation amended to convert a sector-specific SEZ into a multi-product SEZ and related notifications.
The Central Government amends the prior notification to substitute the words "multi-product" for "sector specific" in the description of the SEZ at Musalgaon and Gulvanch, Taluka Sinnar, District Nasik, thereby recharacterising the project under powers conferred by the SEZ Act and SEZ Rules and effectuating related administrative measures including appointment of an Approval Committee and notification as a deemed Inland Container Depot.

Corrigendum to customs notification corrects tariff code text and revises effective dates for listed table entries.
Corrigendum to Notification No.5/2009-Customs (N.T) replaces "20/3" with "203" in Serial Numbers 1-4 of column 2 of the notification's table, and substitutes the date "1-4-2004" with "12.4.2006" in Serial Numbers 1 and 2 and with "18.4.2006" in Serial Numbers 3 and 4, for publication in the Gazette of India.