Exemption under section 35AC: hospital instruments and operations notified eligible for an additional tax-exemption period.
Exemption under section 35AC notifies Instruments/equipment, vehicle and running of B.D. Patel General Hospital, Umreth, Gujarat as an eligible project and extends its eligibility for a further three financial years beginning with 2009-2010, preserving the previously approved project cost and corpus fund without change, based on the National Committee's recommendation under rule 11M(5).

Exemption under section 35AC extended for SOS Children's Villages' child welfare project, preserving approved project cost and eligibility.
Notification re-notifies the SOS Children's Villages of India's project for administration and maintenance of 27 villages providing clothing, education, shelter and family environment to destitute, orphaned and abandoned children as an eligible project under the Explanation to section 35AC, without any change in the approved cost, for a further period of three years beginning with financial year 2009-2010, following recommendation by the National Committee.

Electronic payment of TDS/TCS mandated; timelines, certificate forms and electronic quarterly reporting required for compliance.
The amendment prescribes electronic payment and challan filing for TDS and TCS, requiring remittance to specified banks or via internet banking/credit or debit card within prescribed monthly or, in limited permitted cases, quarterly schedules. It mandates issuance of Form No.16/16A/27D certificates within defined timeframes, allows certified duplicate certificates subject to indemnity bonds and officer certification, and requires electronic quarterly statements (including Form No.24C, 24Q, 26Q, 27Q, 27EQ) with deductee- and party-wise annexures and unique transaction identifiers.

Furnishing of information under section 195 requires electronic filing of Form 15CA with accountant's Form 15CB certificate.
Rule 37BB requires the person responsible for payment to furnish information under sub-section (6) of section 195 in Form No.15CA after obtaining an accountant's certificate in Form No.15CB; Form No.15CA must be filed electronically to the designated Income-tax Department website and a signed printout submitted before remittance, and the Director-General of Income-tax (Systems) will specify procedures, formats and standards for secure data capture, transmission and administration.

Tax exemption notification for a charitable society contingent on exclusive application of income and statutory compliance.
Notification grants tax exemption status to Asha Dham Ashram Society subject to conditions: exclusive application or accumulation of income for charitable objects; investment limited to legally permitted modes; business income only exempt if incidental and recorded in separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a similar charitable organization. The notification applies only to receipts on behalf of the society and taxability of income will be determined under the Income-tax Act.

Approval under income-tax charitable exemption grants Sanjay Shiksha Samiti Jaipur recognition subject to compliance with prescribed rules.
Approval is granted to Sanjay Shiksha Samiti, Jaipur for recognition as a charitable institution for assessment year 2005-06 onwards, provided the society conforms to and complies with the qualifying conditions of the income-tax exemption provision and the procedural requirements of the income-tax rules.

Section 35AC project extension approved for Integrated Rural Development scheme with increased maximum project cost.
The Central Government, acting on the National Committee's recommendation that the Integrated Rural Development project by Om Prakash Jindal Gramin Jankalyan Sansthan is being executed properly, notifies the scheme as eligible for a further three-year period beginning with financial year 2009-2010 and substitutes the previously notified maximum permissible project cost in the original notification's table with a higher amount.

Exemption under section 35AC extended for a charitable project following National Committee recommendation and government notification.
Exemption under section 35AC for "Wipe a tear and win a smile" by Vista India Charitable Trust is extended for a further three-year period beginning 2008-2009 following a recommendation by the National Committee for Promotion of Social and Economic Welfare, with no change to the approved project cost.

Exemption under section 35AC extends eligibility of rural upliftment project for a further three-year period under notified scheme.
The Central Government re-notifies the rural development project carried out by National Agro Foundation as eligible for income-tax exemption for a further three-year period beginning with financial year 2008-2009, following the National Committee's recommendation that the project is being properly executed, and confirms no change in the approved project cost.

Tax exemption under section 35AC extended for community mental health programme, preserving donor eligibility for tax relief.
Notification extends the exemption under section 35AC to the Community Mental Health programmes run by Ashagram Trust, authorising a further three-year period of eligibility beginning with the 2008-2009 financial year. The Central Government acted on the National Committee's recommendation under rule 11M, finding the project properly executed, and maintained the previously approved project cost while continuing the scheme's status as eligible for the tax-exemption framework.

Research institution approval ensures tax-favourable treatment for donations when accounting, audit and reporting conditions are met.
Approval under section 35(1)(ii) recognises Upasi Tea Research Foundation as an eligible 'other Institution' partly engaged in scientific research; conditions require utilisation of sums for scientific research, research to be carried out by faculty or enrolled students, maintenance of separate books for research receipts and expenditure, audit of those books by a qualified accountant, and furnishing the audit report and a certified statement of donations and application of sums to the tax authorities by the return due date.

Exemption under section 35AC extended to Day care hospital and mobile hospice rural outreach programme for further period.
Notification recognises the "Day care hospital and mobile hospice rural outreach programme" by Rawal Mallinathji Foundation as an eligible project under section 35AC, and, following a recommendation of the National Committee that the scheme is properly executed, the Central Government extends its notified eligibility for a further three-year period without any change in the approved project cost.

Tax exemption under section 35AC extended for kidney disease awareness programme, preserving donor deduction eligibility.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, notifies that the project "Prevention of kidney diseases through awareness programme" by India Renal Foundation is an eligible project for deduction purposes and extends its notified period for a further three years beginning with financial year 2008-2009, without any change in the approved project cost of Rs. 34.02 lakhs, following recommendation of the National Committee for Promotion of Social and Economic Welfare.

Tax exemption under Section 35AC: eligible hospital project designation extended for a further three-year period.
The Central Government notifies that the project for land development, construction, equipment, furnishing and running of Sri Sathya Sai Heart Hospital at Rajkot by Prashanti Medical Services and Research Foundation remains an eligible project for tax exemption under Section 35AC, and extends that eligibility for a further three years beginning with financial year 2008-2009, without any change in the previously approved cost including the corpus fund.

Section 35AC exemption extended for Bongaigaon Refinery welfare scheme with extended period and increased project cost.
The Central Government notifies that the Bongaigaon Refinery & Petrochemicals Limited welfare project remains eligible for income-tax exemption under the Explanation to section 35AC, extends the notified three year eligibility for an additional three financial years following a positive recommendation by the National Committee for the Promotion of Social and Economic Welfare, and amends the earlier notification to increase the previously specified maximum project cost for the scheme.

Tax exemption for charitable construction projects extended after committee recommendation, preserving approved project cost for disability welfare.
Central Government extends designation of the Blind Welfare Council's construction project for education, rehabilitation, training and welfare of persons with disabilities in Dahod as an eligible project for a further three-year period beginning 2008-2009, based on the National Committee's recommendation and without change to the previously approved project cost, pursuant to the statutory notification power and applicable procedural rules for extending notified schemes.

Extension of project eligibility under section 35AC: SMF-CANSTOP authorised for a further fixed period while approved cost remains unchanged.
Central Government notifies extension of eligibility under section 35AC for the project "SMF- CANSTOP [Cancer Support Therapy to overcome pain]" by Sundram Medical Foundation, Chennai, for a further fixed three-year period beginning with financial year 2008-2009, preserving the previously approved project cost without change, pursuant to a recommendation by the National Committee and under the powers conferred by the Income-tax Act and associated rules.

Tax exemption approval granted subject to income application, permitted investments, accumulation limits and mandatory audit compliance.
Approval under Section 10(23C)(vi) is granted to C.M.S. Educational Trust from assessment year 2009-2010 subject to conditions: income must be applied or accumulated exclusively for educational objects with limited accumulation period; funds (except certain voluntary contributions) must be invested only in forms permitted by law; income from trade or business is excluded from approval; the trust must obtain statutory audit and file returns; on dissolution surplus and assets must pass to a non-profit educational body; anonymous donations are not covered.

Credit for tax deducted at source allocable to the person entitled across assessment years, subject to information and verification.
Insertion of rules providing that credit for tax deducted at source and credit for tax collected at source shall be given on the basis of information furnished by the deductor or collector to the income-tax authority and the claim in the return of income; where income is assessable in the hands of a person other than the deductee, credit may be transferred on filing of a declaration and reporting by the deductor; credits are to be allowed for the assessment year in which the income is assessable or apportioned across years where income or a lease/license is assessable over multiple years, subject to verification under the Board's risk management strategy.

Approved scientific research association status requires specified utilization, audit and reporting conditions, failing which approval may be withdrawn.
Approval is granted to Barasat Cancer Research & Welfare Centre, Kolkata as an approved scientific research association effective from 1-4-2009, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, separate books of account for research receipts and expenditures be maintained and audited by a defined accountant, and an auditor-certified statement of donations and amounts applied for research accompany the audit report furnished to the tax authority by the due date. Approval may be withdrawn for failures to maintain accounts, furnish audit or donation statements, cease genuine research activity, or otherwise fail to comply with the statutory provisions and rules.