Section 35AC eligibility extended for tribal upliftment project, enabling continued tax-deduction support with increased approved project cost.
The Central Government specifies the "Upliftment of S.T. through educational and vocational training" project by Chil Chil Asian Mission Society as an eligible project under the Explanation to Section 35AC for a further three financial years commencing with 2010-11, following a committee recommendation that the scheme is being executed properly and is likely to extend beyond its initial period. The notification also amends the earlier designation to increase the maximum project cost permitted for deduction under the scheme, substituting the previously approved cost with a higher approved cost.

Section 35AC extension: Sri Venkateswara Pranadana Trust designated eligible for a further three year project period.
The Central Government, under the Explanation to Section 35AC and following the National Committee's recommendation, specified the scheme "Sri Venkateswara Pranadana Trust" as an eligible project for a further three financial years commencing 2010-2011; the project is to be carried out by the Trust without any change in the approved project cost.

Section 35AC deduction increased for notified hospital project, allowing higher allowable project cost for eligibility.
Amendment under Section 35AC substitutes a higher maximum project cost for the notified charitable hospital expansion by Shri Jalaram Arogya Sewa Trust, following the National Committee's recommendation, thereby altering the cap on cost eligible for deduction under the prior notification.

Eligible project specification extended for Basavanagudi aquatic centre under tax provision, preserving approved project cost.
The Central Government, on recommendation of the National Committee and pursuant to the Explanation to Section 35AC and rule 11M of the Income-tax Rules, has specified the Basavanagudi Aquatic Centre swimming pool complex and associated facilities as an eligible project for a further three-year period commencing from the financial year 2010-2011, noting proper execution, likely project duration beyond fifteen years, and preserving the previously approved project cost of Rs. 100.30 lakhs.

Tax deduction eligibility under Section 35AC extended for Jivan Jyot Charitable Trust's medical and welfare scheme for further period.
Specification under Section 35AC renews Jivan Jyot Charitable Trust's eligibility for tax-deduction treatment for its medical assistance, education and foodgrain distribution project for a further three-year period, without change to the approved aggregate cost or corpus fund, following recommendation by the National Committee and pursuant to the Income-tax Rules.

Section 35AC specifies enhancement of approved project cost for a polio hospital scheme following national committee recommendation.
Under Section 35AC, the Central Government specifies the "Equipments and Running of Polio Hospital at Ahmedabad, Gujarat" as an eligible project and amends the earlier notification to substitute the previously approved maximum allowable project cost with an enhanced figure following a recommendation of the National Committee for Promotion of Social and Economic Welfare and noting that the project extends beyond fifteen years.

Extension of Section 35AC notification granted for eligible hospital project, permitting continued tax-deductible donations under government approval
Central Government notifies the continuation of the construction of a 76-bed multi-speciality hospital by Lakulish International Fellowship's Enlightment (Life) Mission as an eligible project under the Income-tax Act for a further three-year period beginning with financial year 2010-11, exercising powers under the provision that permits such notifications and confirming no change in the approved project cost of Rs. 260.63 lakh.

Section 35AC deduction limit increased for specified hospital project, allowing higher eligible project cost and corpus fund.
Central Government notification under Section 35AC increases the maximum project cost eligible for deduction and the corpus fund component for the "Hospital Project" carried out by Sevasangh Sarvajanik Hospital Trust, Modasa, Sabarkantha, by substituting the earlier cost and corpus ceiling in the prior notification with higher figures following a recommendation of the National Committee for Promotion of Social and Economic Welfare.

Section 35AC eligibility extended for construction of a general hospital at Talab Tillo Road; no certificate for the lapsed initial year.
Central Government, invoking sub section (1) read with clause (b) of the Explanation to Section 35AC, specifies the construction of an 80 bedded general hospital with equipment and furniture at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project for a further three year period commencing from financial year 2009 10 to 2011 12 without change in the approved cost of Rs. 238.88 lakhs, and directs that no certificate under Section 35AC can be issued for the lapsed initial year.

Section 35AC extension for recurring expenses project: eligible girls hostel and handicapped centre benefits extended for three years.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare, specifies that recurring expenses for girls' hostels, an orphanage and a centre for handicapped children at Bharacha, Kutch and Halwad centre at Surendranagar run by Shri Navjivan Viklang Sevashray are eligible for tax-deduction treatment for three additional financial years commencing 2010-11, and amends the previously notified maximum allowable project cost by substituting a higher aggregate amount that includes a corpus fund.

Tax deduction under Section 35AC: eligibility for a leprosy rehabilitation project affirmed and project cost ceiling increased.
Section 35AC notification increases the sanctioned project cost and corpus fund for the Sahyog Kushthayagna Trust leprosy eradication, rehabilitation and rural health project at Rajendranagar, Sabarkantha, Gujarat, substituting the prior maximum allowable cost with a higher figure. The change follows the National Committee's recommendation that the project is being executed properly and is effected by amendment of the Table in the earlier notification under the Central Government's powers in sub-section (1) read with clause (b) of the Explanation to Section 35AC.

Section 35AC eligibility extended for Sharada Dhanvanthari medical and haemodialysis project for three additional financial years.
The Sharada Dhanvanthari Medical Centre & Sharada Dhanvantari Haemodialysis Centre, executed by Sri Abhinava Vidhyatheertha Mahaswmigal Peetarohanam Silver Jubilee Commemoration Medical Foundation, is specified as an eligible project for tax incentives for a further three financial years commencing 2010-11, following a recommendation by the National Committee that the project is being executed properly and without any change to the approved project cost.

Tax exemption under Section 10(23C)(iv) is conditional on compliance and applies from assessment year 2010-11.
Approval under Section 10(23C)(iv) recognises Saint Peters, Samagic Sewa Sanstha, Jaipur as qualifying for the specified tax exemption, effective for assessment year 2010-11 and onward. The approval is granted under the sub-clause read with rule 2C of the Income-tax Rules and is expressly conditional on the society's continued conformity with those provisions.

Income tax exemption approval under specified provisions; institution required to maintain ongoing compliance with prescribed regulatory conditions.
Approval is granted to Bal Bharti Vidhyapeeth Sansthan, Sujangarh Distt. Churu, for the purposes of exemption under the relevant provision of the Income-tax law, subject to continued conformity with the statutory conditions and the procedural rule specified by the tax rules. The approval operates prospectively for the stated assessment year and onwards, conditioning the benefit on the institution's ongoing compliance with the requirements set out by the approving authority.

Tax exemption approval under section 10(23C)(vi) grants Scholar's Education Trust Jaipur recognition for assessment years subject to compliance.
Scholar's Education Trust of India, Jaipur is approved for tax exemption as a charitable educational institution under the clause read with rule 2CA, with recognition effective for assessment years from 2011-12 onwards, conditional upon the trust's continued conformity with the statutory and regulatory requirements specified in that clause and rule.

Research exemption approval requires donors' sums be used for social science research with audited reporting to tax authorities.
Approval is granted to Indira Gandhi National Centre of the Arts as an approved institution under clause (iii) of section 35 read with Rules 5C and 5E from assessment year 2010 11, subject to conditions that sums be used for social science research, research be undertaken by faculty or enrolled students, separate books of account and an auditor certified statement of donations and applications be maintained and filed with the audit report by the return due date, with government power to withdraw approval for specified failures to comply.

Research exemption approval requires donations be used for scientific research and audited with certified donation statements.
Approval recognizes Indraprastha Institute of Information Technology, New Delhi as an approved scientific research institution under section 35(1)(ii) subject to conditions: sums must be used for scientific research carried out by faculty or students; separate books of account for research receipts and expenditures must be maintained and audited by a statutory accountant; the audit report must be filed by the return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified failures of recordkeeping, reporting, genuineness or continued compliance.

Deduction under section 35AC: government notifies approved institutions and eligible projects with fixed deductible cost ceilings.
Notification under section 35AC lists approved institutions and their eligible projects or schemes, specifies estimated project costs (including corpus funds where noted), and fixes the maximum amount of cost allowable as a deduction under section 35AC. The Table in the notification ties each named institution to specified activities and quantified cost ceilings and indicates the financial years during which the deduction entitlement applies, with most approvals covering three financial years commencing 2010-11 and one entry covering two years.

Exemption under section 35(1)(ii): approval subject to use-for-research, separate audited accounts, and certified donation statement.
Approval under section 35(1)(ii) is granted to the institution subject to conditions: sums must be used for scientific research; research must be conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report submitted to the tax authority by the income-tax return due date; and a separately certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for failures to maintain accounts, furnish required reports, cease genuine research activity, or otherwise fail to comply with the statutory conditions and rules.

Closure of HUF PPF accounts requires refund of balances after loan interest adjustments for accounts past the statutory duration.
The amendment requires closure of Public Provident Fund accounts opened on behalf of a Hindu Undivided Family before 13 May 2005 after fifteen years from the end of the year of initial subscription, and directs refund of the entire account balance after adjustments for any interest due on loans; accounts where the fifteen year period had already elapsed are to be closed at the end of the current year with the same refund and adjustment provision.