Industrial park notification: tax benefits conditional on infrastructure thresholds, minimum units, operator continuity and compliance.
Notification designates M/s. RGA Software Systems Private Limited's undertaking as an industrial park for purposes of Section 80-IA(4)(iii), subject to annexed conditions: specified location, area, activity, 95% industrial/5% commercial allocation, minimum three units, commencement date, and investment amounts; infrastructure expenditure minima (50% generally, 60% if built-up industrial space provided) and defined infrastructure elements; prohibition on any single unit occupying over fifty percent of allocable industrial area; separate statutory approvals required; tax benefits contingent on presence of minimum units and continued operation; delay, misrepresentation, nondisclosure, unauthorized amendments, or transfer without required intimation invalidate approval.

Industrial park recognition under Section 80IA enables tax benefits when specified infrastructure, unit thresholds and compliance requirements are satisfied.
Notification declares the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for the purposes of Section 80-IA(4)(iii), subject to annexed conditions specifying location, area, allocable industrial and commercial percentages, minimum number of units, and investment and infrastructure thresholds. Tax benefits depend on occupation by the prescribed minimum units and continued operation by the notifying undertaking; approvals for foreign investment must be obtained separately. The approval is conditional and may be invalidated for misinformation, undisclosed material facts, unauthorized plan amendments, delay beyond the specified commencement period, or non compliance, and transfers of operation require joint intimation and documentation.

Industrial park tax incentive eligibility approved, conditional on minimum units, infrastructure investment and ongoing compliance.
Notification designates M/s. Suma Shilp Limited's undertaking as an industrial park for the purposes of section 80-IA(4)(iii), subject to conditions: at least four industrial units must be present before tax benefits apply; 100% of allocable area is for industrial use; minimum infrastructure investment thresholds apply (50% of project cost, 60% where built-up industrial space is provided); no single unit may occupy over fifty percent of allocable industrial area; continued operation by the developer and separate statutory approvals are required; delayed commencement, misinformation, undisclosed material facts, unauthorized amendments, or non-compliance will invalidate approval.

Tax exemption under Section 10(23C)(v) shields income received for Nathdwara Temple Board, subject to specified compliance conditions.
Exemption applies to income received by any person on behalf of Nathdwara Temple Board, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment, business only if incidental with separate books, regular filing of returns, mandatory audit and prescribed audit report, and transfer of surplus on dissolution to a like organization; applies to receipts on behalf of the Institution from assessment year 2008-09 and is subject to rescission if activities are not genuine or conditions are not complied with.

Industrial Park Approval: eligible for income tax benefits subject to infrastructure thresholds, minimum occupancy and compliance conditions.
Notification designates the Rajasthan State Industrial Development & Investment Corporation Limited's Sriganganagar undertaking as an industrial park eligible for income tax benefits under clause (iii) of sub section (4) of section 80IA, subject to terms including specified area and unit thresholds, minimum infrastructure expenditure (50% of project cost or 60% if built up space provided), a cap preventing any single unit occupying more than 50% of allocable industrial area, separate statutory approvals for foreign investment, tax benefits contingent on minimum units being located, continued operation by the developer, requirements for transfer intimation, and invalidation for misinformation or unauthorised amendments.

Industrial park designation conditions tax benefits on infrastructure investment, unit thresholds, approvals, and ongoing compliance.
Notification designates M/s. Gavva Estates Private Limited's undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, listing location, area, permitted activities, allocable area percentages, minimum unit threshold, proposed investments and commencement date; imposes minimum infrastructure investment ratios, infrastructure components, a fifty percent cap on any single unit's industrial area, statutory approval requirements, continuity of operation, invalidity and withdrawal grounds for misinformation or non compliance, transfer intimation obligations, and the need for fresh approval if commencement is delayed.

Tax approval for research institution status permits donations for scientific research subject to audit, reporting and genuineness conditions.
Centre for Development of Telematics, New Delhi is approved as an institution under clause (ii) of sub-section (1) of section 35 for research purposes from 1 April 2002, subject to conditions: payments must be used for scientific research; research to be carried out by faculty or enrolled students; books of account must be maintained and audited with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report.

Approval under section 35(1)(ii) requires research utilisation, audit and certified donation reporting as conditions for tax recognition.
Approval under section 35(1)(ii) was accorded to the Pushpawati Singhania Research Institute as an 'other Institution' partly engaged in research, effective 1-4-2001, subject to conditions: utilisation of sums for scientific research; research performed by faculty or enrolled students; maintenance of books of account and an audit by a qualified accountant with the audit report furnished to the appropriate tax officer by the return due date; and a separate auditor-certified statement of donations and amounts applied for research accompanying the audit report. Approval may be withdrawn for failures in accounts, audit, reporting, genuine research activity, or compliance with the governing provisions.

Industrial park notification under section 80 IA: tax benefits conditioned on approved infrastructure, minimum units and compliance.
Notification under section 80 IA(4)(iii) approves the industrial part of M/s Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as a Growth Centre at Chandrawati, Jhalawar, subject to specified terms. Eligibility for tax benefits is conditional on meeting infrastructure expenditure thresholds, providing defined common facilities, limiting any single unit to no more than fifty percent of allocable industrial area, and achieving the minimum number of industrial units. The operator must continue to manage the Centre, obtain required statutory approvals, notify transfers, and avoid misrepresentation or unapproved plan amendments to preserve approval.

Industrial Park designation under Section 80IA(4)(iii) enables tax benefit eligibility subject to specified compliance conditions.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under Section 80IA(4)(iii), subject to terms requiring specified allocable area and unit numbers, minimum infrastructure investment thresholds, defined infrastructure components, limits on single-unit occupancy, continued operation by the undertaking, separate statutory approvals, procedures for transfer of operation, and invalidation or withdrawal of approval for misstatement, nondisclosure, delay beyond one year, or non-compliance.

Industrial Park notification: tax benefit eligibility depends on meeting infrastructure, unit count, and compliance conditions.
Notification under clause (iii) of section 80-IA designates the industrial component of M/s Rajasthan State Industrial Development & Investment Corporation Limited's Anoopgarh development as an Industrial Park for income-tax benefit purposes, subject to conditions including specified allocable area percentages, a minimum number of industrial units, prescribed investment and infrastructure expenditure thresholds, definitions of infrastructure, restrictions on single-unit occupation, separate statutory approvals for foreign investment, and requirements for continued operation and notification on transfer of operation. Noncompliance, misinformation, unauthorized amendments, or delay may invalidate approval.

Industrial Park approval enables tax benefits subject to infrastructure, unit-count, operation continuity and transfer compliance requirements.
Notification designates the undertaking developed by M/s. Rajasthan State Industrial Development & Investment Corporation Limited as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to terms including exclusive industrial allocable area, minimum unit occupancy, specified infrastructure and investment thresholds, infrastructure definition, prohibition on single unit occupation exceeding fifty per cent, requirement to secure statutory approvals, developer's obligation to operate the park during the benefit period, transfer notice procedures, and grounds for invalidation or withdrawal of approval for non compliance.

Industrial Park designation under income-tax law conditions tax benefits on infrastructure, unit thresholds, approvals and transfer rules.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre at Khara as an Industrial Park under Section 80-IA(4)(iii), subject to annexed terms: specified area and unit minimums, infrastructure investment thresholds and eligible infrastructure, limits on single-unit occupation, separate statutory approvals, condition that tax benefits apply only after the minimum units locate in the centre, continuous operation by the corporation while benefits are availed, transfer reporting requirements, and invalidation/withdrawal consequences for nondisclosure, misinformation, unauthorised amendments or non-compliance.

Industrial Park Notification: Growth Centre approved for tax benefits subject to infrastructure, operational and compliance conditions.
The Central Government notifies the Growth Centre developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to specified terms: defined location, area, allocable industrial and commercial percentages, minimum units, and investment. Conditions include minimum infrastructure expenditure thresholds, definition of infrastructure, a cap on any single unit's industrial area, requirement to secure statutory approvals, tax benefits contingent on establishment of the minimum units, continuity of operation by the notifier, transfer notification requirements, and invalidation or withdrawal of approval for misinformation, nondisclosure, unauthorised amendments, or noncompliance.

Industrial Park designation requires specified units, infrastructure thresholds and compliance before tax benefits become available.
Central Government notifies the Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre Palsana as an Industrial Park under clause (iii) of sub section (4) of section 80 IA. Approval specifies site area, industrial and commercial allocable percentages, minimum number of units, investment and infrastructure commitments, and a commencement date. Eligibility for tax benefits requires meeting the minimum unit threshold and infrastructure expenditure minima (50% of project cost or 60% where built up industrial space is provided). Conditions include a single unit occupancy cap, requirement for separate statutory approvals, operator continuity, transfer notification, and invalidation/withdrawal for misinformation, undisclosed material facts, unauthorised plan amendments or non compliance.

Industrial park designation under Section 80-IA enables tax benefit eligibility subject to specified infrastructure, unit and compliance conditions.
Notification under Section 80-IA(4)(iii) designates M/s. G. Laxmi Devi, Hyderabad, as an industrial park eligible for specified income-tax benefits, subject to the annexed terms. The annexure prescribes project particulars (location, area, permitted NIC-coded activities), allocable area percentages for industrial and commercial use, minimum unit count and investment figures. Mandatory infrastructure-investment thresholds and a definition of qualifying infrastructure are imposed. Entitlement to tax benefits requires establishment of the minimum units and continued operation by the applicant; delays, transfers, misinformation, undisclosed material facts, unauthorized amendments or noncompliance can invalidate or prompt withdrawal of approval.

Industrial park approval enables tax incentives subject to prescribed infrastructure, allocation, operational and compliance conditions.
Notification designates M/s. Kanyakumari Builders Private Limited's undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80IA, conditional on specified location, area allocation with a majority for industrial use, a minimum number of units, prescribed investment and infrastructure expenditure thresholds, and defined infrastructure components. Tax benefits depend on actual establishment of required units and continued operation by the undertaking. Approval may be invalidated for misrepresentation, nondisclosure, duplicate approvals, unauthorized project amendments, or delayed commencement without fresh scheme approval, and transfers of operation require formal intimation with the transfer agreement.

Income exemption under Section 10(23C)(iv) applies to donations received for the specified benevolent fund subject to compliance.
Income received by any person on behalf of the Tamil Nadu Ex-Services Personnel Benevolent Fund is not to be included in the recipient's total income under Section 10(23C)(iv), conditioned on exclusive application or limited accumulation of income, permitted modes of investment, incidental-business treatment with separate books, regular income-tax return filing, audited accounts with prescribed audit report, and transfer of surplus on dissolution to a like-minded organization; the exemption applies only to receipts on the Institution's behalf and may be rescinded if conditions are not met.

Exemption for income received on behalf of a charitable institution remains subject to application, investment, audit, and dissolution conditions.
Income received by any person on behalf of the Council for Advancement of People's Action and Rural Technology shall not be included in that person's total income under Section 10(23C)(iv), subject to conditions: income must be applied or properly accumulated for the Institution's objects with limited accumulation, investments must be in forms permitted by section 11(5), business income is excluded unless incidental and separately maintained, regular income-tax returns must be filed, an accountant's audit report furnished, and on dissolution assets must transfer to a like-minded organization. The notification applies only to receipts on behalf of the Institution and is effective for assessment years from 1999-2000 onward and may be rescinded for noncompliance.

Income exemption under Section 10(23C)(v) applies to donations for the National Spiritual Assembly if prescribed conditions are met.
Income received by any person on behalf of the National Spiritual Assembly of the Bahai's of India shall not be included in such person's total income subject to conditions: exclusive application or limited accumulation of income for institutional objects; permitted modes of investment; business income exempt only if incidental with separate books; regular filing of returns; audit by a qualified accountant with prescribed report; and transfer of surplus on dissolution to a like-object organization.