Research Institution Approval under section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited filings.
Approval under section 35(1)(ii) has been granted to M/s M.P. Birla Institute of Fundamental Research, Kolkata subject to maintenance of separate research accounts, annual scientific research returns to the Secretary, Department of Scientific & Industrial Research by 31 May, filing of income-tax returns, and submission of audited annual accounts and audited income and expenditure accounts relating to research to the relevant income-tax exemptions office, the Department of Scientific & Industrial Research, and the local Income Tax Commissioner/Director by 31 October; renewal applications must be made in triplicate and copies sent to the Secretary, DSIR.

Charitable recognition under Section 10(23C)(iv) ties tax-exempt status to exclusive income use, permitted investments, and dissolution rules.
Notification under Section 10(23C)(iv) recognises His Holiness the Dalai Lama's Charitable Trust for specified assessment years subject to conditions: exclusive application or accumulation of income for stated objects; investment limited to forms specified under the Income-tax Act; exclusion of business income unless incidental and shown in separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded charitable organisation.

Tax exemption under section 10(23C)(iv) subject to investment limits, incidental business test, return filing and dissolution transfer.
Notification under section 10(23C)(iv) recognises Southern Health Improvement Samity as an exempt entity for the specified assessment years provided it applies income wholly to its charitable objects, confines investments to modes permitted under section 11(5) (except certain voluntary contributions), treats business income as exempt only if incidental with separate books, regularly files income-tax returns, and on dissolution transfers surplus and assets to a like-minded charitable organisation.

Exemption under section 10(23C)(iv): trust recognition conditioned on exclusively applying income, permitted investments, returns filing, and asset disposal.
Recognition under section 10(23C)(iv) is granted to the Jallianwalla Bagh National Memorial Trust for specified assessment years, conditioned on applying income wholly and exclusively to its objects, restricting investments to statutory modes (excluding certain voluntary contributions in kind), excluding business income unless incidental and separately accounted, regular income-tax return filing, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(v) extends charitable status to Shri Chitrapur Math subject to specified compliance conditions.
Charitable exemption under section 10(23C)(v) is conferred on Shri Chitrapur Math, Bangalore for assessment years 2002-03 to 2004-05 on conditions that income be applied or accumulated wholly and exclusively for its objects; investments and deposits be limited to permitted forms; business income is excluded unless incidental and separately accounted; the assessee files returns regularly; and on dissolution surplus assets pass to a like charitable organisation.

Tax exemption under section 10(23C): notification grants status to Council for Leather Exports subject to compliance conditions.
Notification grants exemption status under section 10(23C) to the Council for Leather Exports, Chennai for the specified assessment years, subject to conditions: apply income wholly to objects; invest or deposit funds only in permitted forms; exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus assets to a charitable organisation with similar objectives.

Tax exemption approval conditioned on exclusive application of income and compliance with investment, accounting, and dissolution rules.
Notification grants statutory tax-exemption approval to Indian Women Scientist Association, Vashi, Navi Mumbai, for specified assessment years subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to permissible forms for charitable trusts; treat business income as excluded unless incidental and separately accounted; file income-tax returns as required; and on dissolution transfer surplus assets to a charitable organisation with similar objectives.

Approval under section 10(23G) grants tax benefit to a biomass power undertaking, subject to compliance and audit conditions.
Central Government approved M/s Veeriah Non-Conventional Power Projects Ltd for treatment under section 10(23G) for its 4 MW biomass power plant for assessment years 2002-2003 to 2004-2005, subject to compliance with the statutory provisions and rules. Approval is conditional on conformity with the provision and the relevant rules, and is withdrawable if the undertaking ceases the infrastructure activity, fails to maintain and audit books of account, or fails to furnish the prescribed audit report.

Tax exemption approval under section 10(23G) granted subject to compliance and audit conditions for specified infrastructure project.
Approval granted to M/s Andhra Pradesh Gas Power Corporation Limited for tax-exempt status for a specified dual-fuel power plant project, conditional on compliance with the statutory provisions for infrastructure undertakings and on maintaining and furnishing audited accounts. The Central Government may withdraw the approval if the undertaking ceases to operate as an infrastructure facility, fails to maintain audited books of account, or fails to furnish the required audit report.

Tax exemption for specified HUDCO tax-free bonds confirmed, subject to holder registration and specified series and tenors.
Notification specifies certain HUDCO Gujarat Punarnirman Special Tax Free Bonds as eligible for tax exemption under Section 10(15)(iv)(h), identifying four series issued in 2002-2003 with stated interest rates, tenors, aggregate issue amounts and distinctive bond number ranges, and conditions the availability of the exemption on the holder registering their name and holding with the Corporation.

Research institution approval requires separate research accounts and annual audited submissions to tax and science departments by prescribed deadlines.
M/s Computer Society of India is approved as an Institution under clause (ii) of section 35(1) for the stated period, subject to conditions: maintain separate research books; submit an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and by 31 October each year furnish audited annual accounts and audited Income & Expenditure Account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income Tax (Exemptions), in addition to filing the income tax return with the designated assessing officer. Renewal applications must be filed in triplicate through the tax authority and sent to the Secretary, DSIR.

Tax exemption approval under section 10(23G) for a BOT bridge project, conditioned on compliance and audit reporting.
Approval under section 10(23G) read with rule 2E is granted to M/s Ashoka Infra Pvt Limited for its BOT bridge project with toll rights for specified assessment years, subject to compliance with the provisions and the maintenance and audit of books as required by sub-rule (7) of rule 2E, and subject to withdrawal if the undertaking ceases the infrastructure activity or fails to comply with the audit and reporting requirements.

Tax exemption approval for industrial undertaking confers notified status and sets compliance and withdrawal conditions for telecom provider.
Approval is granted to M/s Bharti Cellular Ltd as an industrial undertaking for tax-exempt status under section 10(23G), read with rule 2E, for assessment years 2002-03 to 2004-05, subject to compliance with statutory provisions, maintenance and audit of books of account and furnishing the prescribed audit report; the Central Government may withdraw approval if the undertaking ceases to carry on infrastructure facility or fails the audit or reporting requirements.

Approval under section 10(23G) granted subject to compliance and potential withdrawal for failure to maintain audited accounts.
Approval under section 10(23G) read with rule 2E is granted to M/s Bharti Telenet Limited for its Basic Telephone Services project, subject to conformity with section 10(23G) and rule 2E. The approval is conditional on maintaining books of account, obtaining an audit by an accountant and furnishing the audit report as required by sub rule (7) of rule 2E. The Central Government may withdraw approval if the undertaking ceases to carry on an infrastructure facility or fails to meet the audit and reporting requirements.

Change of notified enterprise name updates income tax exemption record, replacing the prior corporate name with the new corporate name.
Amendment to notification No.98/2001 substitutes M/s Bharti Mobitel Ltd and its New Delhi address in place of M/s Spice Cell Ltd and its Calcutta address under clause (23G) of Section 10, effective as stated, updating the list of approved industrial undertakings for income tax exemption purposes.

Tax exemption notification grants trust status subject to exclusive income use, permitted investments, filing, and dissolution transfer.
The notification grants tax exemption to the National Stock Exchange Investors' Protection Fund Trust, Mumbai for assessment years 1996-97 to 1998-99 subject to conditions: exclusive application or accumulation of income for its objects; investment limited to modes permitted under Section 11(5) (except specified voluntary contributions); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a similarly purposed charitable organisation.

Tax exemption under section 10(23C) granted subject to exclusive income application, permitted investments, filing and dissolution transfer.
Recognition under section 10(23C)(iv) is granted to The Tribune Trust, Chandigarh subject to conditions requiring exclusive application of income to its objects; investment of funds only in permitted modes (except specified voluntary contributions); exclusion of business income unless incidental and separately accounted; regular filing of returns under the Income-tax Act; and transfer of surplus assets to a charitable organisation with similar objectives on dissolution.

Notified institution status under section 35 enables tax treatment for approved research, subject to annual filings and audited accounts.
Approval designates M/s Centre for Development of Telematics as a Notified Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate research accounts, filing an annual scientific research return to the Secretary, DSIR by 31st May, and submitting audited annual accounts and audited income & expenditure accounts for research to designated tax and DSIR authorities by 31st October, alongside the income tax return; renewal applications must be filed in triplicate through the relevant Commissioner/Director and sent to the DSIR.

Research institution approval for tax-deduction eligibility with mandated accounting, annual reporting, and audited submission requirements.
Approval of the organisation as an Institution for research-related tax deductions is conditional on maintaining separate research accounts and submitting an annual scientific return to the designated scientific department by the annual deadline. The Institution must also file audited annual accounts and audited income and expenditure accounts relating to the approved research activities with specified tax and scientific authorities by the stated annual due date, and file its return of income with the designated assessing officer. Renewal applications should be submitted in triplicate through the tax exemption office and three copies sent directly to the scientific department.

Research exemption approval: association must maintain separate research accounts and file prescribed annual returns and audited records.
Approval of the association for research exemption is conditional on maintaining separate books for research; furnishing an annual return of scientific research activities to the scientific department by the annual filing deadline; submitting copies of audited annual accounts and audited income and expenditure account for the research activities to the tax exemptions office, the scientific department, and the local tax commissioner/director by the annual submission deadline; and filing the income tax return with the designated assessing officer.