Section 80G specification: Archery Association of India designated as an association, enabling tax provision applicability for specified assessment years.
The Central Government, exercising clause (c) of sub section (2) of Section 80G of the Income tax Act, 1961, specifies the Archery Association of India, New Delhi, as an association for the purposes of that clause for the assessment years 2006 2007 to 2008 2009.

Amendment of Income-tax notifications revises allocation of tax authorities and subordinate jurisdictions under central administration.
Under the powers of section 120, the Central Board of Direct Taxes substitutes specified serial numbers and entries in Schedule-I to S.O. 733(E) and Schedule-I to S.O. 734(E), reallocating designations, headquarters and subordinate jurisdictional Commissioner and Director posts for multiple Chief Commissioners of Income-tax and Director Generals of Income-tax (Investigation). The substitutions redefine which Commissioner and Director offices fall under each named Chief Commissioner or Director General and a later corrigendum corrects certain subordinate entries.

Section 35(1)(ii) approval requires audited research accounts and auditor certification for donor deduction eligibility.
M/s Diabetes Research Centre Foundation is approved as a scientific research association for Section 35(1)(ii) for 1-4-2004 to 31-3-2007. Conditions: maintain separate accounts for research; annually submit audited Income & Expenditure accounts for research to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date; and furnish an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.

Approval under Section 35(1)(ii): donor tax deductions allowed where institute keeps separate research accounts and audit certificates.
Approval under Section 35(1)(ii) is granted to M/s Central India Institute of Medical Sciences, Nagpur, as a 'University, College or other Institution' partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the tax authority by the return due date; and provide an auditor's certificate specifying donor eligible amounts and certifying that the expenditure was for scientific research.

Customs notification amendment updates Dahanu entry to authorize unloading of imported coal by Reliance Energy.
The Central Board of Excise and Customs amends Notification No. 62/94 Customs (N.T.) by substituting the Table entry for serial number 8, item (8) relating to Dahanu, replacing the column (4) entry with: "Unloading of imported Coal by M/s. Reliance Energy Ltd." This amendment is issued as Notification No. 91/2005 Customs (N.T.) and notified in the Gazette.

Customs loading point expansion: Renigunta added for perishable fruits and vegetables under amended notification framework.
Notification No. 90/2005 Customs (N.T.) inserts item (c) "Renigunta (Tirupati) Loading of perishable fruits and vegetables" into the Table of Notification No. 61/94 Customs (N.T.), under the authority of clause (a) of section 7 of the Customs Act, 1962, adding the new entry against serial No. 2 in column (3) and its corresponding column (4) entries.

Duty Entitlement Pass Book Scrip exemption for customs and additional duty conditioned on permitted credits and valid ports of use.
Exemption is provided for specified imported goods from Customs duty and additional duty when imported against a Duty Entitlement Pass Book Scrip, subject to conditions: the importer must hold a DEPB Scrip issued by the Licensing Authority with permitted credit entries at government-notified rates; the DEPB Scrip must be produced for debiting duties that would otherwise be leviable and must have sufficient credit; the DEPB Scrip is valid for twenty four months (subject to extension) and use is limited to listed ports, airports, ICDs, land customs stations or SEZs, with Commissioner of Customs able to permit other locations.

Tariff value fixation updated for specified imported oils and brass scrap under Customs Act authority.
The Board, exercising powers under the Customs Act, substitutes the Table in Notification No.36/2001-Cus (N.T.) with a new tariff-value schedule specifying per-metric-tonne tariff values for listed imported commodities including palm oils, palmoleins, soyabean oil and brass scrap, thereby updating the import valuation framework established by the principal notification.

Customs exemption for Liquefied Natural Gas enables duty-free imports for Dabhol power project subject to certification.
The notification amends the customs tariff table to add a nil-duty entry for Liquefied Natural Gas imported for a specified Dabhol power project and a project-specific LNG facility exemption covering operations from unloading to re-gasification, substitutes an "All goods" entry to exclude crude palm oil, and adds a concessional entry for acid grade fluorspar; an Annexure condition requires Joint Secretary-level certification that the LNG facility is integral to the named power project.

Central Excise amendment updates annexure location identifiers, revising parcel and khasra entries affecting exemption listings.
Statutory amendment directs substitutions in Annexure II of Notifications No.56/2002-Central Excise and No.50/2003-Central Excise to alter listed location identifiers: replacing specified khasra numbers for District Kathua (Jammu Province) and revising parcel number ranges in Districts Solan and Sirmaur (State of Himachal Pradesh). The exercise is effected under section 5A of the Central Excise Act, 1944 and corresponding provisions of the Additional Duties of Excise Acts, with an operative commencement date provided.

Commissioner appointment to adjudicate customs show cause notice; directs adjudication of DRI issued import matters.
Appointment under section 4(1) of the Customs Act, 1962 designates the Commissioner of Customs (Import), New Custom House, Mumbai to act as Commissioner of Customs (Air Cargo Import), Sahar, Mumbai, for adjudication of the show cause notice issued to M/s Balrampur Chini Mills Limited and others, formalizing the transfer of adjudicatory responsibility for the referenced import proceedings.

Appointment of adjudicating authority: Commissioner of Customs designated to adjudicate the show cause notice against Jindal Steel and Power Ltd.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Import), New Custom House, Mumbai Port, to act as designated Commissioner for specified Customs formations in order to adjudicate the show cause notice issued to M/s Jindal Steel and Power Ltd and others, centralizing adjudicatory jurisdiction and conferring procedural responsibility to the named commissioner for matters arising from the referenced notice.

Appointment of special adjudicators under the Customs Act to adjudicate a specified show cause notice.
The Central Board of Excise and Customs, under sub-section (1) of section 4 of the Customs Act, 1962, appoints four named Commissioners of Customs to adjudicate the Show Cause Notice issued to M/s Vishal Plastomers Private Limited, Ahmedabad and others (DRI/AZU/INV-1/2004, dated 19th July, 2005).

Amendment to customs notification removes a specified table entry under powers of the Customs Act, altering the notification's schedule.
By notification number 85/2005-Customs (N.T.), issued under the Customs Act, the entry at serial number 19 in the Table to notification number 106/2004-Customs (N.T.) is omitted, deleting that item's operative entries from the earlier notification; the amendment is effected by publication in the Gazette.

Constitution of National Advisory Committee on Accounting Standards to advise on company accounting policies and standards.
Notification constituting the National Advisory Committee on Accounting Standards to advise the Central Government on formulation and adoption of accounting policies and accounting standards for companies; specifies the Chairperson and nominated membership drawn from professional bodies, regulatory and government nominees, business associations and the Ministry; sets the members' terms of office as stated in the notification; and provides that the notification takes effect from its publication in the Official Gazette.

Anti-dumping duty on MBTS imposed to counter dumping and protect domestic industry, with specified per unit rates.
Definitive anti-dumping duty is imposed on MBTS (Dibenzothiazole disulphide, "Accelerator DM") following findings that dumped imports from the People's Republic of China caused material injury; specified per kilogram US dollar rates apply to distinct producer/exporter/origin scenarios, payment is to be made in Indian currency using prescribed exchange rates on the bill of entry date, and the levy is effective from publication subject to the notification's expiry.

Exchange rate determination sets official conversion rates for specified foreign currencies for export goods effective October.
The Board determines official conversion rates for specified foreign currencies for export goods, effective 1 October 2005, superseding the prior notification; the rate for each currency in Schedule I and Schedule II is the rate specified opposite that currency for conversions into Indian rupees or vice versa.

Exchange Rate Determination sets conversion rates for specified foreign currencies for imported goods in the upcoming customs cycle.
The Board, under section 14(3)(a)(i) of the Customs Act, 1962, prescribes specific rupee equivalents for listed foreign currencies for use in conversion of imported goods, effective 1st October 2005, superseding the prior notification; rates are set out in Schedule I (per unit) and Schedule II (per 100 units for Japanese Yen).

Jurisdictional allocation of income-tax commissioners clarifies territorial and taxpayer categories for assessing and assignment of cases.
Amendments under section 120 substitute Schedule I entries reallocating territorial jurisdiction and taxpayer categories for Commissionerates: Rajkot I, with specified municipal wards, talukas and districts, distinguishing non-company persons, persons whose principal income is other than salary, and companies with registered offices in the area; and Jamnagar, covering Jamnagar and Porbandar districts and allocating cases among resident non-company taxpayers, non-company persons with principal places of business, and companies registered under the Companies Act.

Duty drawback amendments update tariff descriptions across specified chapters, revising product entries and terminology for drawback applicability.
Amendments to the All Industry Rates of Duty Drawback Schedule substitute and omit product descriptions against specified tariff items across Chapters 28, 33, 41, 42, 54, 64, 83 and 87, revising nomenclature for chemicals, perfumed agarbatti, various finished and lining leathers, leather goods including handbags, apparel and gloves, upholstery, filament yarn descriptors for fibres, footwear terminology, and certain tariff item entries under authority of rule 3 of the Drawback Rules, 1995.