Tax exemption notification: Sanjay Gandhi Memorial Trust granted conditional exemption, subject to investment, accounting and dissolution rules.
Notification designates the Sanjay Gandhi Memorial Trust as eligible for the tax-exemption provision for specified assessment years, conditional on exclusive application or accumulation of income to its objects, permitted forms of investment for funds, 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 similar charitable organisation.

Tax exemption for specified tax-free bonds notified; benefit conditional on holder registration with issuer during the financial year.
The Central Government notifies a specified series of tax-free bonds issued by M/s. North Eastern Electric Power Corporation Limited as eligible for exemption under item (h) of sub-clause (iv) of clause (15) of Section 10 of the Income-tax Act, identifying their denomination, interest rate and aggregate issue amount for the financial year, and conditions entitlement on the holder registering name and holding with the issuer.

Income-tax exemption notification: recognition granted subject to income application, permitted investments, incidental business limits, filing and dissolution conditions.
Notification recognises The Theosophical Society, Adyar, Chennai for specified assessment years subject to conditions: apply income wholly to its objects; restrict investments to permitted modes; business income excluded unless incidental with separate books; maintain regular income-tax return filing; and on dissolution transfer surplus and assets to a like charitable organisation.

Income-tax exemption under clause 10(23) notified for Yachting Association of India, subject to application, investment, business and dissolution conditions.
Notification grants income tax exemption to Yachting Association of India for assessment years 1999 2000 to 2001 2002, conditional on applying income wholly to its objects, limiting investments to permitted modes (with limited exception for certain voluntary contributions), excluding business profits unless incidental and separately accounted, regular filing of income tax returns, and transferring surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption notification for an educational institute conditioned on exclusive application of income and prescribed compliance requirements.
The Central Government notifies the Indian Institute of Public Administration, New Delhi for tax exemption under clause (23C)(iv) of section 10 of the Income tax Act for assessment years 2004-2005 to 2006-2007, subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms specified in Section 11 sub section (5) except certain retained voluntary contributions; business profits excluded unless incidental with separate accounts; regular filing of income tax returns; and surplus on dissolution to be transferred to a charitable organisation with similar objectives.

Tax exemption recognition for cultural institution subject to conditions on income use, investment, business activity, filing, and dissolution.
Notification designates the Indira Gandhi National Centre for the Arts for clause (23C)(iv) of section 10 for assessment years 2004-2005 to 2006-2007, subject to conditions: exclusive application or accumulation of income for institutional objects; permitted modes of investment akin to charitable bodies; business income only if incidental with separate accounts; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a similar charitable organisation.

Tax exemption under Section 10(23C)(iv) granted to institute, subject to income-application, investment and reporting conditions.
Notification under Section 10(23C)(iv) declares the Institute for Financial Management and Research, Chennai eligible for tax-exempt status for assessment years 2002-2003 to 2004-2005, conditional on applying income wholly to its objects, restricting investments to modes permitted for charitable funds, treating business income as excluded unless incidental with separate books, regular return filing, and transferring surplus/assets on dissolution to a similar charitable organisation.

Tax exemption recognition: notification grants charity status subject to exclusive application of income, permitted investments, and compliance obligations.
Notification designates The Bharat Scouts & Guides, New Delhi as qualifying under clause (23C)(iv) of section 10 of the Income-tax Act for the stated assessment years, conditioned on applying income solely to its objects, restricting investments to modes permitted by the Act, treating business income as exempt only if incidental with separate accounts, filing regular income-tax returns, and transferring surplus and assets on dissolution to a like-minded charitable organisation.

Deduction under section 80-IB(11B) requires an accountant's report in Form 10CCBC confirming hospital eligibility and compliance.
Rule 18DD mandates that the accountant's report for claiming deduction under section 80-IB(11B) must be furnished in Form No. 10CCBC. The Form requires assessee identification, hospital ownership and approvals, commencement and location details, technical specifications (beds, theatres, staff, emergency capacity, diagnostic facilities), and computation items including receipts, related-party transactions, profits and claimed deduction. It includes an auditor's declaration that accounts were examined and that the undertaking satisfies conditions for the deduction, and it prescribes eligible signatories.

Approval under section 10(23G) renewed for container terminal project, subject to rule 2E compliance and audit obligations.
Renewal of approval under section 10(23G) of the Income-tax Act, 1961 is granted to M/s Nhava Sheva International Container Terminal Private Ltd. for its Build-Operate-Transfer project to develop, operate, manage and maintain a 600 metre quay-length container terminal at Jawaharlal Nehru Port, effective from AY 2005-06 to the 30-year licence end. The approval is conditional on compliance with section 10(23G) and rule 2E, and may be withdrawn if the enterprise ceases eligible business or fails required accounting and audit obligations under rule 2E(6).

Tax exemption approval renewed for cellular mobile service provider; compliance, audit and commencement conditions govern continuation.
Renewal of tax-exempt approval under section 10(23G) is granted to M/s Reliable Internet Services Limited for its project to provide cellular mobile telephone services in the Kolkata Metro area pursuant to the Licence Agreement dated 27 September 2001. The approval is conditional on compliance with section 10(23G) and rule 2E, maintenance of books and audited accounts, furnishing the required audit report, commencement of services by the stipulated date, and is subject to withdrawal on specified failures.

Tax-exemption notification conditions charitable application, permitted investments, business incidence, returns filing and dissolution asset transfer.
Notification grants the Punjab Infrastructure Development Board tax-exempt status subject to conditions: income must be applied or accumulated exclusively for its objects; investments and deposits (except certain voluntary contributions in kind) must follow permitted modes; business income is excluded unless incidental and separately accounted; regular income-tax returns must be filed; and on dissolution surplus and assets must transfer to a like-minded charitable organisation.

Tax exemption under Section 10(23C)(v) granted subject to income application, investment limits, and compliance obligations.
Notification under Section 10(23C)(v) notifies Tirumala Tirupati Devasthanams for the assessment years 2005-2006 to 2007-2008 subject to conditions: apply income wholly to objects or accumulate in permitted forms; restrict investments to modes specified in Section 11(5) (except specified voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus and assets to be given to a charitable organisation with similar objectives.

Notification corrigendum: editorial renumbering corrects clause references within a prior tax notification to align internal cross-references.
Corrigendum effects editorial amendments to a prior tax notification by substituting specified numbered references with updated numbers at designated pages and line locations in the Gazette publication, listing each replacement by page, line and sub-item to correct internal cross-references.

Approval under section 10(23G) grants tax-favoured status to a sewage treatment plant operator, subject to audit and compliance.
Approval under section 10(23G) read with rule 2E grants tax-favoured status to M/s First STP Pvt. Ltd. for construction, operation and maintenance of a sewage treatment plant for Alandur Municipality, effective for the lease period specified in the underlying agreements; the approval is conditional on compliance with section 10(23G) and rule 2E and on maintaining audited books and furnishing the audit report, and may be withdrawn if the eligible business ceases or audit and reporting requirements are not met.

Chairman designation under Section 35CCA: specified income-tax authorities empowered to head State/UT committees under CBDT notification.
The Central Board of Direct Taxes, by Notification No. 51/2005 dated 11-2-2005 and in exercise of its statutory powers read with the relevant rules, empowers the Income-tax authorities specified in the Schedule to act as Chairmen of the Committee for the purposes of the provision concerning research-related approvals, assigning each named Chief Commissioner to a particular State or Union Territory.

Specified debentures designation grants tax-preferred treatment to listed IDBI Omnibond bonds under income tax provisions.
Notification designates certain Industrial Development Bank of India Omnibond (2003A) debentures-the Floating Rate Bond, Retirement Bond and Regular Income Bond-as specified debentures for purposes of the income tax deduction provision, identifying each issue series, options and a uniform face value, and confirming the issuer's corporate status to clarify which bonds qualify for the prescribed tax treatment.

Specified debentures under Section 80L identify particular tax-saving bond series and number ranges as qualifying instruments.
Specification under Section 80L(1)(ii) designates the Industrial Development Bank of India Infrastructure (Tax Saving) Bond (2003 B) omnibus public issue as specified debentures by enumerating option categories and precise blocks of distinctive numbers, each bond having a face value of one thousand rupees, for the purposes of that clause.

Specified debentures under section 80L confer eligibility for tax treatment for designated IDBI bond issues.
Central Government specifies two categories of IDBI bonds-the Regular Income Bond and the Floating Rate Bond issued in the Flexi Bonds 2 A Series-as specified debentures under clause (ii) of subsection (1) of Section 80L of the Income-tax Act, identifying them by series, distinctive numbers and face value for the purposes of that clause.

Tax exemption for charitable association recognised, subject to application of funds, permitted investments, separate business accounts and dissolution rules.
Notification recognises the Sri Sri Thakur Ramchandra Dev Association (Regd.), New Delhi under clause (23C)(v) of section 10 of the Income-tax Act for assessment years 2002-03 to 2004-05, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms permitted by section 11(5) except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to a similar charitable organisation.