1. Recognised Stock Exchange – Section 43(5)

National Stock Exchange of India Ltd. and Bombay Stock Exchange Ltd. has been notified as recognized Stock Exchange for the purposes of Explanation (ii) to section 43(5) relating to trading in derivatives.

[Notification F. No. SO 89(E) dated January 25, 2006 (150 Taxman (St) 29) (280 ITR (St) 41) (200 CTR (St) 47)]

2. Extension of due date for filing of Quarterly Return of Payment of Interest to Residents without Deduction of Tax at Source

The CBDT has extended the due date for filing of quarterly return of Payment of Interest to Residents without Deduction of Tax at Source under section 206A(1) for the quarter ending 30-6-2005, 30-9-2005 and 31st December, 2005 to 30th April, 2006.

[Order F.No.385/35/2005-IT(B) dated February 3, 2006 (150 Taxman (St) 30) (200 CTR (St) 48)]

3. Special Economic Zones Act, 2005

The Central Government has appointed 10th February, 2006 as the date on which the following sections of the Special Economic Zones Act, 2005 shall come in to force.

1. Sections 1 to 19 (both inclusive)

2. Sections 25 to 30 (both inclusive)

3. Sections 42 to 58 (both inclusive)

[Notification F. No. 1/7/2005-EPZ dated 10th February, 2006 (200 CTR (St) 48)]