Tax exemption under section 10(23C)(v) granted to Sri Aurobindo Society subject to conditions on income application.
Notification under section 10(23C)(v) notifies Sri Aurobindo Society, Calcutta, for assessment years 1992-93 to 1994-95 subject to conditions: the society must apply or accumulate income wholly and exclusively for its objects; funds (except certain voluntary contributions held as physical items) must be invested only in modes specified in section 11(5); and profits and gains of business are excluded unless incidental to objectives with separate books maintained.

Income-tax exemption for charitable trust conditioned on exclusive application of income, restricted investments, non-distribution, and segregated business accounts.
Notification grants tax-exempt status to the Triangle Tennis Trust subject to conditions: apply or accumulate income exclusively to its objects per section 11 as modified by clause (23); restrict investments to specified forms or Board-notified articles for prescribed periods; do not distribute income to members except as grants to affiliated bodies; and exclude business profits unless the business is incidental and separate books of account are maintained.

Tax exemption notification for charitable society subject to exclusive application of income and restricted investment and business conditions.
Notification under sub clause (v) of clause (23C) of section 10 notifies Jesuits of Santal Society, Dumka, Bihar as eligible for exemption for assessment years 1990 91 to 1992 93, subject to conditions requiring exclusive application of income to objects, restricted modes of investment per section 11(5) (except specified voluntary contributions), and exclusion of business income unless incidental and separately accounted.

Tax exemption notification grants charitable status to Jesuits of Santal Society for a specified assessment year under income tax law.
The Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, issued Notification S.O.484 (Notification No. 9438/F. No. 197/132/93-ITA-I) dated 28 12 1993 to notify Jesuits of Santal Society, Dumka, Bihar, as covered by that sub clause for the assessment year 1989 90, thereby registering the Society for the corresponding tax treatment.

Tax exemption under section 10(23C)(v) granted to a religious charity, conditional on income use and investment limits.
Notification under Section 10(23C)(v) confers tax-exempt status on Calcutta Zoroastrain Community's Religious Charity Funds for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to charitable objects, restricting investments to modes specified in subsection (5) of section 11 (with an exception for voluntary contributions held as jewellery or furniture), and excluding business income unless incidental and recorded in separate books.

Approval as housing finance company under section 36(1)(viii) confers tax recognition subject to statutory compliance.
Approval is granted to M/s. Pariwar Finance Company Limited as a Housing Finance Company under section 36(1)(viii) of the Income-tax Act, 1961 for specified assessment years, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).

Housing finance company approval asserted under income-tax provision, subject to compliance with statutory conditions.
Approval is granted to M/s. Manoj Housing Finance Company Limited as a Housing Finance Company for the purposes of section 36(1)(viii) of the Income-tax Act, 1961, for specified assessment years. The approval is subject to the condition that the company will conform to and comply with the provisions under section 36(1)(viii) of the Income-tax Act.

Foreign Currency Convertible Bonds scheme under section 115AC prescribes tax treatment through depositary receipts for subsequent assessment years.
The notification specifies the Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993 as the prescribed scheme under clause (a) of sub section (1) of section 115AC of the Income tax Act, effective for the assessment year 1993 94 (previous year 1992 93) and subsequent assessment years, identifying issuance of foreign currency convertible bonds and conversion into ordinary shares via depositary receipts as the transactional mechanism covered by the provision.

Exemption under section 35AC: approval of a relief and rehabilitation project by a notified institution enabling tax-deductible contributions.
Exemption under section 35AC approves National Press India (NPI) and its NPI relief fund for rehabilitation of survivors of earthquake victims in Karnataka and Maharashtra as an eligible project for tax-deductible contributions, with a specified maximum approved project cost and a two-year temporal scope, effected by Central Government notification on National Committee recommendation.

Public worship recognition under section 80G enables qualifying donations to Sri Ranganatha Perumal Temple to receive tax-deduction treatment.
Sri Ranganatha Perumal Temple, Thiruneermalai, Madras, was notified as a place of public worship of renown throughout Tamil Nadu under section 80G of the Income-tax Act, 1961. The notification enables donations qualifying under the applicable provision to receive associated tax-deduction treatment.

Tax exemption notification under section 10(23D) recognises Commonwealth Equity Fund as a public sector mutual fund.
Central Government, under clause (23D) of section 10 of the Income-tax Act, specifies the Commonwealth Equity Fund Mutual Fund established by a corresponding new bank as a mutual fund of public sector banks for the purposes of that provision, formally classifying the fund within the statutory category applicable to mutual funds of public sector banks.

Mutual fund specification confirms Indbank Offshore Mutual Fund's notified tax-exempt status under income tax law regime.
The Central Government, exercising the power conferred by clause (23D) of section 10 of the Income tax Act, specifies Indbank Offshore Mutual Fund as a mutual fund; the Fund is set up under a trust deed dated June 27, 1993, by Indian Bank and is included within the statutory tax framework by official notification.

Tax exemption under section 10(23) granted to a society, conditional on income application, investment limits, and distribution restrictions.
Notification confers exemption under section 10(23) on the Jawaharlal Nehru Hockey Tournament Society subject to conditions: income must be applied or accumulated solely for its objects under the modified section 11 rules; investments are limited to permitted forms or specified tangible articles; income distribution to members is barred except grants to affiliated bodies; and business profits are excluded unless incidental and maintained in separate books.

Statutory notification under section 47(ix) designates Indira Gandhi National Centre for Arts as a notified institution for specified assessment years.
The Central Government, exercising powers under clause (ix) of section 47 of the Income-tax Act, hereby notifies the Indira Gandhi National Centre for Arts, New Delhi as a notified institution for the assessment years specified in the notification, thereby establishing the statutory basis and temporal scope of the designation.

Specified bonds under section 80L: NHPC H Series seven-year secured non-convertible bonds made eligible under the clause.
Central Government specifies 7 year taxable Secured Non convertible Bonds (H Series) issued by the National Hydroelectric Power Corporation Limited as falling within clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, identifying the series by serial numbers 80000001 to 80751935 and aggregating a stated principal amount, by notification S.O.900(E) dated 23 11 1993.

Housing finance company approval under section 36(1)(viii) granted, subject to statutory compliance under the Income tax Act.
M/s. Peerless Abason Finance Limited is approved as a housing finance company for purposes of section 36(1)(viii) of the Income tax Act for the specified assessment years, subject to the condition that the company conforms to and complies with the provisions of that section for the approval to remain effective.

Specified taxable secured non-convertible bonds under section 80L designated by central government for tax purpose by notification.
Central Government specifies a class of 7-year taxable secured non-convertible G Series bonds issued by the National Hydroelectric Power Corporation Limited as qualifying for the purposes of clause (ii) of section 80L of the Income tax Act, 1961 by Notification No. S.O.899(E) dated 23 11 1993, identifying the bonds by series and serial number range.

Tax-free bonds specified for public power company; tax exemption available only if holders register their holdings with issuer.
Central Government specifies ten year, nine percent, tax free, secured, redeemable, non convertible bonds of one thousand rupees each issued by the National Hydroelectric Power Corporation, identifying a particular series and aggregate issuance; the income tax exemption is made conditional on the holder registering his name and holding with the issuing corporation.

Exemption under section 35AC: specific institutions' projects approved for tax benefit limited to two assessment years.
Approval under the Explanation to section 35AC designates two charitable health projects as eligible, names the Smt. Tarabai Desai Charitable Ophthalmic Trust for an eye care centre in Jodhpur and Sanjeevan Medical Foundation for a community care and research centre at Miraj, fixes maximum approved costs for each project, and limits the approvals to a two-year period applicable to the assessment years 1994-95 and 1995-96.

Double taxation avoidance treaty allocates taxing rights, caps cross border withholding and mandates mutual agreement and information exchange.
Bilateral treaty establishes rules to avoid double taxation and prevent fiscal evasion between India and the U.A.E., applying to residents and specified taxes on income and capital. It allocates taxing rights by source and nexus, defines residence and permanent establishment (including inclusions, exclusions and time thresholds), and prescribes withholding tax ceilings for dividends, interest and royalties, with exceptions for amounts connected to permanent establishments. The Agreement provides elimination of double taxation, a mutual agreement procedure for disputes, exchange of information for tax administration subject to confidentiality limits, and non discrimination protections.