Section 54EC bonds designated as long-term specified asset; allotment restricted for prior large investors and capped per person.
Notification designates bonds issued by Rural Electrification Corporation Limited as long-term specified asset for purposes of Section 54EC, with bonds redeemable after a fixed maturity and issued within a specified window. Allotment rules bar persons who have already exceeded the individual investment cap in earlier notifications from receiving further allotment, and otherwise limit allocations to the cap reduced by prior aggregate investments in those earlier notified bonds.

Industrial Park recognition enables tax incentives conditioned on minimum unit occupancy and prescribed infrastructure compliance.
The Central Government notifies the industrial part of M/s Rajasthan State Industrial Development & Investment Corporation Limited's Shri Khatushyamji Industrial Complex as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, unit threshold, commencement date, and infrastructure and investment requirements. Tax benefits depend on meeting the minimum number of units; infrastructure expenditure minima and permitted infrastructure items are prescribed; single-unit area caps, separate approvals for foreign investment, operator continuity, transfer notification, and invalidation/withdrawal rules for misrepresentation or non-compliance are imposed.

Industrial Park notification: tax benefits conditional on infrastructure, unit thresholds, operator continuity and approval requirements.
Central Government notifies the undertaking developed by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, at Neemrana Phase 1 as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to conditions including specified project parameters, minimum infrastructure expenditure thresholds, a requirement that a minimum number of units be located in the Park before tax benefits accrue, operator continuity during the benefits period, fresh approval if commencement is delayed beyond one year, and invalidity for material misrepresentation or unauthorized amendments.

Industrial park notification under section 80IA conditions tax-benefit eligibility on infrastructure, unit thresholds and compliance.
Notification under Section 80IA(4)(iii) designates the industrial part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited at Khushkhera as an approved industrial park for tax-benefit purposes, conditioned on meeting specified area, unit, investment and infrastructure requirements, continued operation by the notifying undertaking, independent statutory and foreign investment approvals, and adherence to the Industrial Park Scheme, 2002; failure to disclose material facts, unauthorized amendments, delays beyond one year without fresh approval, or noncompliance may invalidate or occasion withdrawal of the approval.

Industrial park tax benefits: eligibility granted subject to infrastructure, unit composition, operation and compliance conditions.
Notification designates M/s. Annapurna Builders' undertaking as an industrial park under Section 80-IA(4)(iii), subject to conditions requiring specified area allocation, a minimum number of industrial units, and minimum infrastructure and built-up investment thresholds. Infrastructure must include common roads, water, sewerage, effluent treatment, telecom and power provided on commercial terms. Tax benefits are available only after the minimum unit threshold is met and while the developer continues park operations. Approval may be invalidated for material misrepresentation, undisclosed changes to the project plan, duplicate location approvals, or non-compliance, and transfer of operation must be notified to the designated authority.

Industrial Park notification: tax benefits available only if qualifying infrastructure is provided and minimum unit occupancy achieved.
Central Government notifies M/s. Ramky Pharma City (India) Limited as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to annexed conditions detailing location, activities, allocable industrial/commercial area, minimum unit occupancy, investment and commencement date. Approval requires prescribed minimum infrastructure expenditure, relevant regulatory consents, continuation of operation by the undertaking, and actual location of the minimum number of units before tax benefits under the Act may be availed; non compliance, misinformation, unauthorised amendments, transfer procedures, or delayed commencement may invalidate or lead to withdrawal of approval.

Zero coupon bond designation for IDFC grants specified tax classification subject to compliance with prescribed conditions.
The Central Government specifies the zero coupon bond of IDFC for the purposes of section 2(48) of the Income-tax Act by naming the bond, fixing its twenty-year life, prescribing the issuance window, stating the maturity payment and issuer-determined discount, and setting the number of bonds; the notification is subject to fulfilment of conditions in the Income-tax Rules governing zero coupon bonds.

Zero coupon bond specified under section 2(48): IDFC bond set out with issuance schedule, maturity and discount terms.
IDFC's Ten Years Zero Coupon Bond is specified as a zero coupon bond under clause 48 of section 2 of the Income-tax Act, 1961, with particulars: name, ten year life, issuance by the stated deadline, specified maturity payment per bond, discount to be decided by the issuer at issue, and a fixed number of bonds; the specification is subject to fulfilment of conditions in the relevant sub rules of rule 8B of the Income tax Rules, 1962.

Zero coupon bond designation: ten year instrument specified for tax classification under the Income tax Act, subject to rule based conditions.
The Central Government specifies a named instrument as a zero coupon bond for section 2(48) by listing its name, ten year life, issuance deadline, redemption amount per bond, issuer determined discount at issue, and total number of bonds; this designation is subject to fulfillment of conditions in specified sub rules of rule 8B of the Income tax Rules, 1962.

Zero coupon bond designation for HUDCO ten-year bonds under income-tax law, subject to specified rules conditions.
Specification designates the zero coupon bond status for the Ten Years Zero Coupon Bond of HUDCO under section 2(48) of the Income-tax Act. It records the bond's name, ten year life, issuance deadline, specified redemption amount per bond, discount to be fixed by HUDCO at issue, and the total number of bonds, and makes the designation conditional on compliance with specified clauses of sub-rule (3) and sub-rule (6) of rule 8B of the Income tax Rules, 1962.

Zero coupon bond designation: HUDCO bond specified under income tax provisions, subject to Income tax Rules compliance.
Specification designates the fifteen year HUDCO zero coupon bond as a zero coupon bond by declaring its life, maturity redemption amount per bond, issuer determined discount, total number of bonds and issue schedule, and makes the designation subject to compliance with clauses (ii), (iii) and (v) of sub rule (3) and sub rule (6) of rule 8B of the Income tax Rules.

Zero coupon bond designation under section 2(48) clarifies tax character of SIDBI ten year issue subject to rule 8B conditions
Central Government designates the ten year zero coupon bond of the Small Industries Development Bank of India as a zero coupon bond for the Income tax Act, specifying name, ten year term, issue by 31 March 2009, maturity payment of twenty one thousand six hundred rupees per bond, discount to be decided at issue, total issuance of five lakh bonds, and subjecting the designation to conditions in sub rule (3) and sub rule (6) of rule 8B of the Income tax Rules, 1962.

Taxation of royalties and fees for technical services: treaty updated to adopt a lower source tax rate consistent with other agreements.
Amendment implements the treaty mechanism matching a lower source tax rate for royalties and fees for technical services where a later agreement with a third State provides a lower rate, substituting the previously specified maximum rate with a lower rate in the implementing notification and specifying effective dates for the change.

Tax exemption for notified charitable trust requires exclusive application of income and specified compliance conditions.
The Central Government notifies The Triangle Tennis Trust, Chennai, as tax-exempt for the stated assessment years subject to conditions: income must be applied or accumulated exclusively for trust objects; investments limited to prescribed permitted forms (excluding voluntary contributions held as jewellery, furniture etc.); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus assets must be transferred to a charitable organisation with similar objectives.

Industrial Park notification designates undertaking for tax benefits subject to infrastructure, minimum units and compliance conditions.
The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for the purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location and area, 100% industrial allocation, minimum seventy-five units, specified investment and commencement date. Tax benefits are conditional on achieving the minimum unit threshold. Infrastructure expenditure minimums (50% generally; 60% if built-up space provided), prohibition on any single unit occupying over fifty percent of allocable area, requirement for statutory approvals, continuity of operation by the developer, transfer notification, and grounds for invalidation or withdrawal are set out.

Industrial park approval: tax-benefit eligibility tied to infrastructure investment, unit thresholds, operator obligations and compliance.
The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an industrial park at StonePark, Jodhpur, subject to annexure conditions: 100% allocable industrial area, minimum 30 units, specified investment and commencement date; minimum infrastructure expenditure not less than 50% of project cost (60% if built-up space provided); no single unit to occupy more than 50% of allocable area; statutory approvals required separately; tax benefits available only after the minimum units are located; operator must continue to operate the park; transfers require intimation and agreement; approval invalidated for misinformation or unapproved amendments.

Investor protection fund specification confirms UP Stock Exchange Investors Protection Fund qualifies under Section 10(23EA) of the Income tax Act.
Central Government specifies the UP Stock Exchange Investors Protection Fund at 14/113 Civil Lines, Kanpur, as an Investor Protection Fund for purposes of clause (23EA) of section 10 of the Income tax Act, 1961, recognising it as set up by Uttar Pradesh Stock Exchange Association Limited. The designation is made by notification No. 364/2006 dated 1 12 2006 under the powers conferred by the cited clause, recorded under F. No. 197/66/2002 ITA I.

Industrial Park approval conditions allow undertaking to qualify for tax benefits subject to infrastructure, unit and compliance requirements.
The Central Government notifies the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to conditions including specified location and area, a minimum number of industrial units, prescribed minimum infrastructure expenditure thresholds, provision of common facilities, separate regulatory approvals for investments, continued operation by the undertaking, and consequences for misinformation, non-compliance, transfer reporting, delayed commencement, or unauthorized project amendments.

Industrial Park approval conditions determine eligibility for tax incentives subject to infrastructure, allocation, and compliance requirements.
Notification designates the undertaking developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur as an Industrial Park for claiming incentives under the income tax provision, subject to approval conditions specifying location, area, allocable land proportions, minimum unit count, infrastructure investment thresholds, and commencement date; tax benefits are conditional on adherence to these requirements, separate statutory approvals for foreign investment, continued operation by the sponsor or formal notified transfer, and risk invalidation for misrepresentation, undisclosed material facts, unauthorized project amendments, or non compliance.

Research donation approval enables donor tax deduction subject to audited research accounts and auditor certification.
M/s. The Foundation for Medical Research, Mumbai is approved as an other institution partly engaged in research, enabling donor deductions, subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year by the return due date or within ninety days of notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for deductible scientific research and certifying that expenditure was for scientific research.