Tax exemption recognition for charity subject to exclusive application of income, permitted investments, separate business accounts, timely returns.
Notification under Section 10(23C)(iv) grants tax-exempt recognition to the Aga Khan Rural Support Programme (India) for the assessment years 2000-2001 to 2002-2003, conditional on exclusive application or accumulation of income for charitable objects, investment and deposit restrictions to permitted forms, treatment of business income as incidental only when separate books are kept, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a like-minded charitable organisation.

Tax exemption under Section 10(23C)(iv) granted to International Commission on Irrigation and Drainage subject to compliance and asset transfer rules.
Notification grants tax-exempt status to the International Commission on Irrigation and Drainage under Section 10(23C)(iv) for specified assessment years, conditional on applying income exclusively to its objects, restricting investments to permitted forms, treating business income as incidental with separate books, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.

Exemption under Section 10(23C)(iv) conditions tax-exempt status on exclusive application of income and prescribed investment and reporting requirements.
Notification under Section 10(23C)(iv) recognizes West Zone Cultural Centre, Udaipur for the specified assessment years subject to conditions: apply income wholly and exclusively to objects; restrict investments to forms permitted by law (except certain voluntary contributions in kind); exclude business income unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Charitable status notification requires exclusive application of income and compliance with prescribed investment, business and dissolution conditions.
Notification under section 10(23C) notifies William Carey Study and Research Centre as eligible under sub-clause (v) of clause (23C) for the specified assessment years, subject to conditions: application of income wholly and exclusively to objects; investments only in modes specified in Section 11(5) except certain voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns; and transfer of surplus assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition for a seed certification agency subject to income use, permitted investments, business limits, filing and dissolution conditions.
Notification recognizes Andhra Pradesh State Seed Certification Agency, Hyderabad under section 10(23C) subject to conditions: application or accumulation of income exclusively to objects, permitted modes of investment, exclusion of business income unless incidental and separately accounted, regular filing of returns, and transfer of surplus and assets on dissolution to a like charitable organisation.

Tax exemption under section 10(23C) granted subject to conditions on application of income, investment and business income.
Notified under section 10(23C), "Media Lab Asia, Mumbai" is granted exemption subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to modes specified in Section 11(5) except certain tangible voluntary contributions; business income qualifies only if incidental and accounted for separately; file income tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification designates Mysore Resettlement and Development Agency as charitable under section 10(23C) subject to compliance.
Notification designates Mysore Resettlement and Development Agency as eligible under section 10(23C) for specified assessment years, conditional on applying or accumulating income solely for its objects; investing only in forms permitted by section 11(5) (except certain voluntary contribution holdings); treating business income as taxable unless incidental and separately accounted; regularly filing income-tax returns; and transferring surplus and assets on dissolution to a like-minded charitable organisation.

Name correction: updates applicant's registered name in a prior income-tax notification, revising official record and filing.
Correction of the applicant's name in Notification No. 11377 dated 24.5.2000: the entry at serial number one is amended to read "M/s Aspee Agricultural Research & Development Foundation" with the same postal address, effecting an administrative textual correction to the official notification record (File No.203/77/2000-ITA.II).

Approval under section 10(23G) grants tax-exemption to a specified enterprise, conditional on compliance and audit obligations.
Approval under section 10(23G) is granted to M/s Essar Power Ltd. for its 515 MW Combined Cycle Power Plant at Hazira, effective from assessment year 2002-03; the approval recognises eligibility under section 10(23G) and rule 2E of the Income-tax Rules and is recorded in the notified file reference.

Place of public worship designation under Section 80G enables tax-deduction eligibility for specified temple renovation.
The Central Government specifies Sri Devarajaswamy Temple, Kancheepuram as a place of public worship for purposes of Section 80G, limited to contributions for repair/renovation of the Eastern Gopuram; the specification is subject to a defined monetary ceiling and expires once that amount is collected or on 31-03-2005, whichever is earlier.

Tax exemption notification permits specified agency tax-exempt status subject to compliance conditions for specified assessment years.
Notification under 10(23C)(iv) recognises the Andhra Pradesh State Seed Certification Agency as tax-exempt for specified assessment years, conditional on exclusive application or accumulation of income to its objects; restricted investment/deposit modes as per the Act (excluding certain voluntary contributions in the form of jewellery or furniture); exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similarly purposed charitable organization on dissolution.

Tax exemption notification for a temple trust confirmed subject to exclusive application of income, permitted investments, and compliance.
The Central Government notifies Sree Padmanabhaswamy Temple trust as entitled to tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are restricted to legally permitted forms (excluding voluntary contributions held as jewellery or furniture); business income is excluded unless incidental with separate books; regular income-tax returns must be filed; and on dissolution surplus assets must go to a similar charitable organisation.

Tax exemption under section 10(23C): notification grants Maratha Mandir relief subject to prescribed compliance conditions.
Notification under section 10(23C) notifies Maratha Mandir, Mumbai as eligible for the exemption for assessment years 1999-2000 to 2001-2002, conditional on applying income wholly to its objects, restricting investments to modes in section 11(5) (except specified voluntary contributions), excluding business income unless incidental and separately accounted, regular filing of returns, and on dissolution transferring surplus and assets to a like charitable organization.

Tax exemption notification: organisation granted charitable status subject to income application, permitted investments, and compliance requirements.
Notification grants tax exempt status under Section 10(23C) to the Tamil Nadu Trade Promotion Organisation, Chennai, for assessment years 2001 2002 to 2003 2004, conditioned on applying income wholly to its objects or accumulating for that purpose; investing funds only in permitted modes (excluding certain tangible voluntary contributions); treating business income as non exempt unless incidental and separately accounted; regular filing of income tax returns; and on dissolution transferring surplus and assets to a charitable organisation with similar objectives.

Exemption under section 10(23C)(iv) granted to seed certification agency, subject to investment, accounting and filing conditions.
Exemption under section 10(23C)(iv) notifies the Andhra Pradesh State Seed Certification Agency, Hyderabad as eligible for tax exemption for assessment years 1992-93 to 1994-95, conditional on applying income wholly to its objects, restricting investments to forms permitted by Section 11(5), treating business income as exempt only if incidental with separate books, filing income tax returns regularly, and transferring surplus and assets on dissolution to a charitable organization with similar objectives.

Tax exemption for charitable institution: recognition granted with conditions on use of income, investment modes, business and dissolution.
Notification grants Tax exemption to Bhartiya Adim Jati Sewak Sangh, New Delhi for assessment years 2002-2003 to 2004-2005 subject to conditions: apply income wholly and exclusively to its objects; invest or deposit funds only in forms permitted by Section 11(5) (excluding certain voluntary contributions held in tangible forms); exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification for charitable institution sets conditions for income application, investment, business, returns, and dissolution.
Notification designates The Indo-Japan Centre, Chennai as a notified charitable institution for assessment years 1998-99 to 2000-01 subject to conditions: income must be applied or accumulated solely for its objects; investments must be in forms permitted under Section 11(5) (except specified voluntary contributions); business income is excluded unless incidental with separate accounts; regular filing of income-tax returns is required; and on dissolution surplus assets must transfer to a similar charitable organisation.

Tax exemption under section 10(23C) granted to a charitable institution subject to operational, investment and reporting conditions.
Notification designates Shri Ahobila Math Sanukrita Vidya Abhivardhini Sabha, Chennai for charitable institution exemption for specified assessment years on conditions that income be applied exclusively to its objects; investments and deposits be confined to permitted forms; business income qualify only if incidental with separate books; returns be filed regularly; and on dissolution surplus and assets be transferred to a similar charitable organisation.

Tax exemption notification for a trade council conditioned on exclusive application of income and strict compliance requirements.
Notification grants tax exemption under section 10(23C) to the Council for Leather Exports, Chennai for specified assessment years on conditions: income must be applied or accumulated solely for its objects; investments restricted to modes permitted by the Act (except voluntary contributions held as jewellery or furniture); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus/assets must transfer to a charitable organisation with similar objectives.

Tax exemption recognition for Bar Council of India confirmed subject to charitable use, permitted investments and compliance conditions.
Notification designates The Bar Council of India as eligible for tax exemption under sub clause (iv) of clause (23C) of section 10 for assessment years 1997-1998 to 1999-2000, subject to conditions: apply income wholly and exclusively to its objects; restrict investments to modes permitted under Section 11(5) (except certain voluntary contributions); exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.