Industrial park tax eligibility requires notified park status and adherence to infrastructure, unit and compliance conditions to qualify.
Notification designates M/s. Salarpuria Properties Private Limited's development at Salarpuria Hallmark as an Industrial Park for tax benefit purposes, conditional on meeting scheme terms: specified industrial activities, 100% allocable industrial area, a minimum number of units, prescribed minimum infrastructure investment and defined common facilities. A single unit cannot occupy more than fifty percent of allocable industrial area. Requisite approvals for foreign or non-resident investment must be obtained. Tax benefits are claimable only after the minimum units are located. Continued operation by the undertaking, approvals for transfers, and adherence to scheme conditions are required, with invalidation and withdrawal possible for misinformation, undisclosed material facts, unauthorised plan amendments, or non-compliance.

Industrial Park approval conditions set eligibility for income-tax benefits, tied to infrastructure, unit thresholds and compliance.
Central Government notifies Panchshil IT Park, developed and operated by M/s. India Land Infrastructure Development Private Limited, as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms. The annexure prescribes location, area, allocable splits (90% industrial, 10% commercial), a minimum of three units, defined infrastructure components and minimum infrastructure investment thresholds, a fifty percent cap on single-unit occupancy, requirements for FDI approvals, operation and transfer notification obligations, and conditions that render approval invalid or subject to withdrawal for misinformation, non-disclosure, delayed commencement beyond one year, or other non-compliance.

Industrial park approval under Section 80IA enables tax benefits subject to prescribed infrastructure, unit and compliance conditions.
The Central Government notifies M/s. Tech Park-1, Pune, as an industrial park under clause (iii) of sub-section (4) of Section 80-IA, making it eligible for tax benefits subject to specified conditions including park location and area, allocable industrial and commercial percentages, minimum units, prescribed infrastructure investment thresholds and definitions, operational maintenance during the benefit period, unit occupancy limits, separate approvals for foreign or non-resident investment, and joint intimation on transfer of operation. Approval may be invalidated or withdrawn for misinformation, nondisclosure, unauthorized amendments, noncompliance, or undue commencement delay.

Industrial Park approval conditions tax benefits only after required units located and adherence to infrastructure, occupancy and operational requirements.
The Central Government notifies the undertaking developed and operated by M/s. RMZCorp Holdings Private Limited as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to specified terms and conditions. The approval specifies location, area, permitted activities, allocation of industrial area, minimum number of units required to access tax benefits, investment and commencement timelines. Conditions include mandated minimum infrastructure expenditure proportions, definition of infrastructure, cap on single-unit occupancy of allocable area, requirement for statutory approvals for foreign investment, continuous operation by the applicant, transfer notification procedures, and grounds for invalidation for misrepresentation or non-compliance.

Section 80-IA industrial park notification: tax benefits granted subject to infrastructure, occupancy and compliance conditions.
Notification under Section 80-IA(4)(iii) designates Akruti Nirman Limited's MIDC Marol undertaking as an Industrial Park for tax benefits, specifying location, area, permitted industrial activities, allocable area percentages, minimum number of units, commencement date, investment and infrastructure requirements. Benefits are conditional on meeting minimum infrastructure expenditure thresholds, unit occupancy limits, statutory approvals, establishment of the required number of units, continued operation by the promoter, and adherence to scheme conditions; misrepresentation, undisclosed material facts, unauthorised amendments, transfer without intimation, or non-compliance may invalidate approval.

Industrial park designation under section 80IA conditions tax benefits on investment, unit thresholds and operational compliance.
Notification designates M/s. Ferani Hotels Private Limited's undertaking as an industrial park for the purposes of clause (iii) of sub section (4) of section 80IA, subject to annexed terms. Tax benefits are available only after the minimum number of industrial units are established and the promoter operates the park during the benefit period. The annexure prescribes location, area, permitted activities, allocable industrial and commercial proportions, minimum investment and infrastructure thresholds, infrastructure definition, unit occupancy limits, approval and FDI compliance, transfer notification requirements, delay and amendment consequences, and invalidation grounds for non compliance.

Research approval period under Section 35(1)(iii) corrected to cover revised tax-year dates in Notification corrigendum.
The notification amends the temporal scope of approval under Section 35(1)(iii), replacing the previously stated approved span with a corrected period from 1-4-2003 to 31-3-2006, thereby modifying Notification No. 44/2006 and adjusting the period for which research-related tax approval was granted.

Industrial park notification grants conditional tax benefits subject to infrastructure standards, unit thresholds, approvals and ongoing compliance.
Central Government notifies the Industrial Park at Singhana, developed and to be operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location, area, manufacturing scope, 100% allocable industrial area, minimum 30 units, infrastructure expenditure thresholds, defined infrastructure components, unit area cap, separate statutory approvals for FDI, tax benefits only after minimum units locate, promoter to operate park during benefit period, and invalidation or withdrawal provisions for misinformation, delay, unapproved amendments or noncompliance.

Industrial park tax eligibility conditioned on infrastructure thresholds, minimum unit occupancy, operator continuity and strict compliance requirements.
Notification declares the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: identification and location, area and allocable uses, minimum industrial units, proposed investments and commencement date. Eligibility and retention of tax benefits require specified minimum infrastructure expenditure proportions, defined common infrastructure facilities, limitation on single-unit area occupation, separate approvals for foreign investment, occupancy of the minimum number of units before benefits accrue, continued operation by the developer, consequences for delayed commencement, transfer notification procedures, and invalidation or withdrawal for misinformation, undisclosed material facts, unauthorised amendments, or other non-compliance.

Exemption under Section 10(23C)(iv) protects income received for Vivekananda institutions subject to specified compliance conditions.
Any income received by any person on behalf of Vivekananda Rock Memorial and Vivekananda Kendre shall not be included in the total income of such person for assessment years 2005 2006 to 2007 2008, subject to conditions: the Institution must apply or appropriately accumulate income for its objects with accumulation limits, invest funds only in modes permitted by the Act (excluding certain voluntary contributions), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a like purpose organization.

Notification correction altering required principal amount and corpus allocation, swapping the two previously stated monetary thresholds.
The corrigendum amends the prior notification by replacing the previously stated figures so that the principal amount is Rs. 20.00 lakhs and the corpus fund is Rs. 40.00 lakhs, instead of the earlier Rs. 40 lakhs plus a corpus fund of Rs. 20.00 lakhs.

Exemption under section 35AC: Polio hospital project specified as eligible for continued tax-exempt status after committee recommendation.
The Central Government specifies the project "Running of Polio Hospital, Rehabilitation and Research Centre at Hiran Magri, Sector-4, Udaipur, Rajasthan" carried out by Narayan Seva Sansthan, Seva Dham, as an eligible project under section 35AC for a further three-year period commencing with the financial year 2006-2007, without any change in the approved estimated cost of Rs. 10.00 crores including a corpus fund of Rs. 2.00 crores, following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC: extension of specified hospital construction and equipment scheme for a further two-year period.
The Central Government specifies the project for construction, renovation and purchase of equipment for Sheth Vadilal Sarabhai General Hospital and Sheth Chinai Maternity Hospital, Ahmedabad as eligible for exemption under section 35AC of the Income-tax Act, 1961 for a further two years commencing from the financial year 2006-2007, without any change in the approved project cost of Rs. 1635.45 lakhs, following a recommendation under rule 11M of the Income-tax Rules, 1962.

Tax exemption under section 35AC: rehabilitation project for the blind specified and extended, preserving its eligible status.
The Central Government specifies a rehabilitation scheme for the blind in Mehsana District, Gujarat, carried out by the National Association for Blind (Mehsana District Branch), as an eligible project under section 35AC of the Income-tax Act, 1961, and extends its eligibility for a further three years commencing with the financial year 2006-2007 without any change in the approved estimated cost, following a recommending finding by the oversight committee that the scheme is being executed properly and likely to extend beyond eleven years.

Exemption under section 35AC extended for specified hospital project for a further period, preserving donor deduction eligibility.
The Central Government, under the Explanation to section 35AC, specifies continued eligibility of Running of Smt. Savitaben Ramanlal Dahyalal Shah, Sarvajanik Hospital, Ambasan, as an eligible project for tax exemption for a further two years commencing from financial year 2006-2007, following the National Committee's recommendation; the approved project cost remains Rs. 63.75 lakhs including a corpus fund of Rs. 28.00 lakhs.

Exemption under section 35AC extended for animal shelter and medical camp project, preserving donor tax relief during the extension.
The Central Government specified the project for running an animal shelter and rescue home (Panjrapole) and medical camps at Luni Village (Kutch) by Shree Vardhman Jivdaya Kendra as an eligible project under sub-section (1) read with clause (b) of the Explanation to section 35AC, and extended that specification for a further two years commencing from the financial year 2006-2007 without any change in the approved cost of Rs. 74.00 lakhs, following the National Committee's recommendation under sub-rule (5) of rule 11M.

Section 35AC exemption extended for the Akshayapatra mid-day meal program as a specified eligible scheme.
The Central Government specifies the Akshayapatra Foundation's Mid-Day Meal Program as an eligible project for Income-tax Act exemption, extends the specified period following the statutory committee's recommendation, and amends the earlier notification to increase the maximum allowable project cost and continue the project's specified status for a further period commencing with the stated financial year.

Section 35AC eligibility extended for Disability Reduction Project by Impact India Foundation, continuing tax-exempt designation under the scheme.
The Central Government specifies that the Disability Reduction Project by Impact India Foundation remains an eligible project for exemption under Section 35AC, extending its designation for a further two-year period from the stated financial year and preserving the previously approved project cost without change, following a recommendation by the national committee that the project is being executed properly.

Section 35AC tax exemption: extension of SOS Children's Village scheme as eligible project with approved cost maintained.
The Central Government, under section 35AC of the Income-tax Act, specifies the administration and maintenance of 27 existing villages by SOS Children's Village of India for providing free clothing, education, shelter and family environment to destitute orphaned and abandoned children as an eligible project for a further three years commencing from the financial year 2006-2007, with the approved project cost maintained and following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC extended for the trust's corpus fund scheme, preserving donor tax relief eligibility.
The Central Government specifies continuation of eligibility under section 35AC for the Corpus Fund of Siva Sakhti Sathya Sai Charitable Trust, authorising the project as an eligible scheme for a further two years commencing from the financial year 2006-2007, based on the National Committee's recommendation and without change to the previously approved project cost.