Tax exemption for specified NTPC bonds is contingent on holders registering their name and holding with the issuer.
Central Government designates the specified NTPC secured redeemable non-convertible bonds issued by National Thermal Power Corporation Limited as eligible for tax exemption under the Income-tax Act, conditioned expressly on the bondholder registering his name and holding with the issuing Corporation.

Tax exemption for specified railway bonds allowed only when the bondholder registers their holding with the issuer.
The Central Government specifies that designated secured redeemable non-convertible railway bonds qualify for income-tax exemption as specified securities and makes the exemption contingent on the bondholder registering his name and holding with the issuing corporation.

Tax exemption for railway bonds granted subject to holder registration, securing tax-free status under specified income-tax provision.
The Central Government designates "10 year-9% (tax free) Secured Redeemable Non-Convertible Railway Bonds (Second Issue)" issued by the Indian Railway Finance Corporation Limited as tax-exempt under the applicable income-tax provision, subject to the condition that the bondholder registers his or her name and holding with the Corporation; the notification both classifies the securities as eligible for tax-free treatment and makes registration a mandatory precondition to claim the exemption.

Tax notification under Section 10(23C)(iv) recognizing The Indo Arab Society, Bombay for the specified assessment year.
Central Government issues Notification No. S.O.2005-2 dated 21-12-1988 under Section 10(23C)(iv) of the Income-tax Act, 1961, notifying The Indo-Arab Society, Bombay for the purpose of that sub-clause for the assessment year 1988-89, thereby recording the administrative recognition of the society under the specified statutory power.

Tax exemption recognition for a medical physics association granted for specified assessment years under income tax provisions.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income tax Act, notifies the Association of Medical Physicists of India for the purposes of that sub clause for the assessment years 1985 86 to 1988 89, establishing the statutory basis and temporal scope of its recognition.

Notification under section 10(23C)(iv) confers specified tax-exempt recognition on Calcutta Zoroastrian Stree Mandal for a specified assessment year
Notification by the Central Government under section 10(23C)(iv) of the Income-tax Act notifying the Calcutta Zoroastrian Stree Mandal for the purposes of that sub-clause for the stated assessment year, thereby recording administrative recognition of its status under the Act for that assessment period.

Tax exemption under section 10(23C)(v): charitable institution notified as eligible for specified income assessment years.
Central Government notifies The Asthika Samaj, Bombay under section 10(23C)(v) of the Income-tax Act, 1961, recognising the institution as qualifying for the sub-clause's exemption for the assessment years specified in the notification.

Tax exemption notification grants recognition to a student religious organization for the specified assessment year.
The central government, under the power conferred by sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Student Christian Movement of India, Bangalore by S.O.72 dated 12 12 1988, recognizing the organization for the purposes of that sub clause for the assessment year 1988-89 and thereby placing it within the tax treatment contemplated by that provision.

Tax exemption recognition under section 10(23C)(v): notification confirms charitable trust status and entitlement to tax treatment.
Central Government notification under section 10(23C)(v) recognizes Goud Saraswat Brahaman Temples Trust, Bombay as qualifying for the exemption provision and eligible for the tax treatment contemplated by that clause for the specified assessment year.

Tax exemption notification under Section 10(23C)(v) grants recognition to Mar Thoma Syrian Church of Malabar.
Central Government notification under Section 10(23C)(v) of the Income-tax Act designates Mar Thoma Syrian Church of Malabar, Tiruvalla, Kerala as a notified institution for the purposes of that sub-clause, applying for the specified assessment year(s) and recording the official notification reference.

Section 10(23C)(iv) notification recognises tax-exempt status for All Bengal Women's Union for specified assessment years.
Central Government notifies All Bengal Women's Union, Calcutta, under Section 10(23C)(iv) of the Income-tax Act, 1961, recognising the organisation for that sub-clause for the assessment years 1984-85 to 1988-89 by Notification No. S.O.202 dated 9-12-1988.

Tax exemption notification under Section 10(23C)(iv) recognizes Shri Gadze Maharaj Mission's status for specified assessment years.
Central Government notification recognizes Shri Gadze Maharaj Mission, Bombay as entitled to tax-exempt status under Section 10(23C)(iv) of the Income-tax Act, 1961, applying to the specified assessment years and constituting an administrative classification of the Mission's status for the purposes of that provision.

Notification under section 10(23C)(iv) recognizes The Memorial Society, Lucknow for assessment year 1988-89 tax purposes.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, hereby notifies The Memorial Society, Lucknow, for the purpose of that sub clause for the assessment year 1988 89; notification No. S.O.200, file reference No. 8139/F. No. 197/55/88 IT (AI).

Approval under section 35(1)(iii) requires separate research accounts, annual returns and audited accounts to be filed.
Approval is granted to the National Institute of Urban Affairs as an Institution for research-related tax purposes, on condition that it maintain separate accounts for research funds, file prescribed annual returns of scientific research activities by 31 May each year, submit audited annual accounts and balance sheet to the prescribed authority, central tax board and the concerned income-tax commissioner by 30 June each year, and apply for renewal at least three months before approval expiry.

Double taxation relief: treaty provides credit method and allocation rules to prevent income tax double taxation between India and Nepal.
Agreement allocates taxing rights between India and Nepal for residents and specified income taxes, defines key terms including resident and permanent establishment, and prescribes when business profits, immovable property, dividends, interest, royalties and various categories of personal services may be taxed by each State. It provides a credit-based mechanism to eliminate double taxation subject to domestic law limits, sets withholding ceilings for certain cross-border payments, establishes a mutual agreement procedure and exchange-of-information framework, and contains non-discrimination, entry-into-force and termination provisions.

Section 10(23C)(v) notification: Bombay Xaverian Corporation Pvt Ltd notified, conferring tax recognition for specified assessment years.
The Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Bombay Xaverian Corporation Private Limited for the purposes of that sub-clause for specified assessment years, thereby designating the entity within the statutory category defined by clause (23C)(v).

Permanent establishment rules determine taxation of cross border business profits, with source concessions and credit relief.
The treaty allocates taxing rights so business profits are taxable in the other state only if a permanent establishment exists; exempts international aircraft profits and provides specified source exemptions and limits for shipping profits; subjects dividends, interest, royalties and technical fees to concessional source rates; prescribes that India will relieve double taxation by the credit method while the other state will eliminate double taxation under its law taking into account taxes paid or spared in India; entry into force follows completion of domestic formalities.

Specified mutual funds designation under income-tax exemption: SBI Mutual Fund and CANBANK Mutual Fund recognised as public sector bank funds.
Central Government designates SBI Mutual Fund and CANBANK Mutual Fund as mutual funds of public sector banks for the purpose of the income-tax exemption provision for specified mutual funds, exercising the executive power to specify institutions that qualify for the statutory tax treatment.

Section 80G recognition for a place of public worship permits donations for temple renovation subject to accounting and exclusive use conditions.
Notification designates Shree Santari Bhagwati Devasthan, Aldona Bardez, Goa as a place of public worship of renown under section 80G, subject to the temple maintaining separate books of account and applying donations received exclusively to temple renovation, as set out in S.O.5 dated 15-11-1988.

Tax exemption recognition under section 10(23C)(iv) notifies an institution as eligible for tax treatment for the assessment year.
The Central Government, exercising powers under 10(23C)(iv) of the Income-tax Act, notifies The Tata Agricultural and Rural Training Centre for the Blind as covered by that sub-clause for the assessment year 1988-89, identifying the institution and recording the file reference for administrative recognition under the statute.