Tax exemption approval granted subject to maintaining eligible business operations and audited accounts or face withdrawal.
Approval under section 10(23G) is granted to M/s Energy Development Company Ltd for a 9 MW Mini Hydro Electric Project effective AY 2004-2005, subject to compliance with section 10(23G) and rule 2E, maintenance of books of account, obtaining an accountant's audit of those accounts, and furnishing the required audit report; approval may be withdrawn if the undertaking ceases the eligible business or fails the accounting or reporting requirements.

Tax exemption under section 10(23C) subject to conditions on application of income, investments, business and dissolution.
Notification grants tax-exempt charitable status to Sadr Anjuman Ahmadiyya Qudian for specified assessment years, conditioned on applying or accumulating income exclusively for its objects, investing funds only in legally permitted modes (excluding voluntary in-kind contributions), treating business income as non-exempt unless incidental and separately accounted, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.

Tax exemption under section 10(23C): trust notified subject to application of income, permitted investments, separate business accounts, and returns.
Notification under section 10(23C) notifies Shri Sachiya Mata Trust as a charitable institution for assessment year 2001-2002, conditional on application or accumulation of income wholly for its objects; investment or deposit of funds only in modes permitted by the statute (except certain voluntary contributions kept as jewellery or furniture); 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 charitable organisation with similar objectives.

Tax-exempt notification under section 10(23C) limits status to operational, investment, filing and dissolution compliance.
Notification under section 10(23C) recognises Shri Sachiya Mata Trust as eligible for the sub-clause (v) tax-exemption category for assessment years 1998-1999 to 2000-2001, conditioned on exclusive application or accumulation of income to its objects; adherence to investment modes specified in Section 11(5) (except certain voluntary contributions held as jewellery or furniture); maintenance of separate accounts for any incidental business; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption recognition under section 10(23C) granted to a trust subject to income use, investment, business and dissolution conditions.
Recognition under section 10(23C) is extended to Shri Sachiya Mata Trust for assessment years 1995-1996 to 1997-1998 provided the trust applies or accumulates its income wholly and exclusively for its objects, confines investments and deposits to permitted modes (with limited treatment for voluntary contributions in kind), treats business income as excluded unless incidental with separate books, files income-tax returns regularly, and transfers surplus and assets on dissolution to a charitable organisation with similar objectives.

Section 10(23C) exemption for a charitable trust subject to application, investment, business, return and dissolution conditions.
Notification under section 10(23C) recognises Shri Sachiya Mata Trust as entitled to the specified exemption for assessment years 1992-1993 to 1994-1995, on conditions that the trust apply or accumulate income solely for its objects; limit investments to modes permitted under Section 11(5) (except certain retained voluntary contributions); treat business income as exempt only if incidental and separately accounted; file regular returns; and transfer surplus and assets on dissolution to a similarly constituted charitable organisation.

Specified officer designation under Section 138: Director of Serious Fraud Investigation Office recognised as the specified authority for investigation powers.
The Central Government, by Notification No. 76 of 2004 dated 10 03 2004, designates the Director of the Serious Fraud Investigation Office, Department of Company Affairs, Ministry of Finance, New Delhi, as the specified officer under the Income Tax Act provision concerning investigatory authority; a subsequent correction by Notification No. 134 of 2004 amends the office's nomenclature to "Serious Fraud Investigation Office."

Tax exemption under section 10(23C)(v) granted to a charitable institution subject to restrictions on income application and investments.
The Central Government notifies the Sri Jagadguru Murugharajendra Bruhanmutt, Chitradurga under section 10(23C)(v) subject to conditions: apply income wholly to its objects; restrict investments to forms authorised by section 11(5) except certain tangible voluntary contributions; exclude business income unless incidental and separately accounted; file returns regularly; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(v) granted to a charitable society subject to application, investment and dissolution conditions.
Notification under section 10(23C)(v) designates Sriman Madhwa Sidhantonnahini Sabha, Tirupati, as eligible for tax-exempt status for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated solely for charitable objects; investments restricted to forms in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus/assets must transfer to a similar charitable organisation.

Tax exemption recognition under section 10(23C)(v) grants notified status subject to income use, investment and compliance conditions.
Central Government notifies Sriman Madhwa Sidhantonnahini Sabha, Tirupati under section 10(23C)(v), subjecting the institution to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments to forms specified in Section 11(5) (excluding certain tangible voluntary contributions); 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 recognition under section 10(23C) linked to exclusive application of income and restricted investment and accounting rules.
Recognition under section 10(23C) is granted to Sriman Madhwa Sidhantonnahini Sabha for specified assessment years, conditional on applying income wholly and exclusively to its objects, limiting investments to statutory modes (with certain exceptions for voluntary contributions held as jewellery or furniture), treating business income as excluded unless incidental and maintained in separate books, filing returns regularly under the Income-tax Act, and transferring surplus and assets on dissolution to a like charitable organisation.

Tax exemption under section 10(23C) granted to a charitable society subject to conditions on income use and investments.
Notification grants tax exemption under section 10(23C) to Sriman Madhwa Sidhantonnahini Sabha, Tirupati subject to conditions: apply or accumulate income wholly for its objects; limit investments to forms permitted by Section 11(5) (except voluntary contributions in jewellery or furniture); exclude business income unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus assets to a charitable organisation with similar objects.

Charitable exemption granted to Sriman Madhwa Sidhantonnahini Sabha subject to conditions on exclusive application of income.
Notification grants charitable exemption to "Sriman Madhwa Sidhantonnahini Sabha, Tirupati" under clause (23C)(v) of section 10 for assessment years 1990-1991 to 1992-1993, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits to modes specified in Section 11(5) (excluding voluntary contributions held as jewellery, furniture etc.); excluding business income unless incidental with separate books; requiring regular filing of returns; and mandating transfer of surplus and assets to a similar charitable organisation on dissolution.

Income-tax exemption notification for a religious trust conditioned on exclusive application of income, permitted investments, accounting and transfer on dissolution.
The Central Government notifies Sree Kadampuzha Bhagavathi Devaswom under the income-tax exemption provision for certain assessment years, subject to conditions: apply income wholly to its objects; invest only in statutory permitted forms except voluntary contributions retained as jewellery or furniture; business income excluded unless incidental and maintained in separate accounts; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition for religious trust subject to exclusive income application, permitted investments, separate accounting and dissolution transfer rules.
Notification under section 10(23C) recognises Sree Kadampuzha Bhagavathi Devaswom for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to forms permitted by Section 11(5) except specified voluntary contributions; business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.

Section 54EC bond eligibility: transfers require transferee notification to issuer to preserve tax exemption under rule.
The Government specifies non-convertible redeemable bonds issued by the National Highways Authority of India as eligible for benefits under Section 54EC, and conditions that transfers by endorsement or delivery will attract the proviso benefit only if the transferee notifies the issuer by registered post within sixty days of such transfer.

Research institution approval requires separate research accounts, annual DSIR return, and audited submissions to tax authorities.
Nimbkar Agricultural Research Institute is approved as an eligible research organisation subject to maintaining separate books for research (except Associations), filing an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to the income-tax exemption authorities and the Department by 31 October alongside the return of income; renewal applications must be filed in triplicate through the Commissioner/Director and sent in triplicate to the Department.

Income-tax exemption under clause (23C)(iv) notified for a charitable institution, subject to conditions on application and investment.
Notification under section 10 clause (23C)(iv) designates Ramakrishna Abhedananda Mission, Kolkata as eligible for income-tax exemption for specified assessment years, conditioned on applying income wholly to its objects; restricting investments to modes permitted by section 11(5) except certain tangible voluntary contributions; excluding business profits unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Research institution approval under section 35 enables tax-exemption subject to accounting, reporting, and audited-account compliance.
Approval is granted to M/s ITC Sangeet Research Academy as an institution for research-related tax exemption, conditional on maintaining separate books of account for research, filing an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by the annual deadline, and submitting audited annual accounts and audited income-and-expenditure accounts for the research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) having jurisdiction, in addition to filing the income-tax return with the designated assessing officer.

Exemption under section 35AC: specified institutions and projects approved for deduction eligibility with capped project costs.
Approval is granted for named institutions and specified projects as eligible for deduction under section 35AC, with each project listed together with an estimated cost and a maximum deductible portion; applicability is time limited by financial years and some projects are subject to monitoring or reporting conditions, while certain sub-projects were excluded and an earlier cost figure for one entry was amended.