Tax exemption under Section 10(23C)(iv) exempts income received on behalf of a welfare fund subject to compliance.
Notification grants tax exemption under Section 10(23C)(iv) for income received by persons on behalf of the Haryana Amalgamated Fund for the Welfare of Ex-Servicemen, subject to application or permissible accumulation of income for its objects, investment only in modes allowed by section 11(5), exclusion of business income unless incidental with separate books, regular return filing and prescribed audit, transfer of surplus on dissolution to similar organizations, applicability from the stated assessment year onward, and rescindment if activities are not genuine or conditions are breached.

Section 35AC specification extends eligibility for a rural leprosy and TB centre and increases permissible project cost.
Specification under the Explanation to section 35AC designates the 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and tuberculosis at Pavaguda Taluk, Tumkur, Karnataka, executed by Sri Ramakrishna Sevashram, as an eligible project for tax deduction for a further three year period commencing with the financial year 2007-08, and amends the earlier notification to increase the maximum project cost permitted for deduction under section 35AC.

Tax incentive project specification renews eligibility for construction of an eye care centre by a charitable trust.
The Central Government specifies the Construction of an Eye Care Centre in Jodhpur by Smt. Tarabai Desai Charitable Ophthalmic Trust as an eligible project under the Explanation to section 35AC, on the National Committee's recommendation under the rules, and, without change in the approved cost, extends that specification for a further period of three years commencing from the financial year 2006-07.

Specification under section 35AC extended for charitable welfare project for a further three-year period, retaining approved cost.
The Central Government specifies that Shri Baldevdas Charitable Trust's scheme for purchase of an ambulance, instruments and running welfare activities (medical aid/camps, distribution of foodgrain and clothes) is an eligible project under the Explanation to the Income tax Act for a further three year period commencing with the financial year 2007 08, retaining the previously approved aggregate cost including the corpus fund, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Eligible project specification under section 35AC extended for construction and operation of a home for challenged children.
Central Government re-specifies the project for construction and operation of a home for mentally and physically challenged children by the Society of Friends of Sassoon Hospital as an eligible project under the Explanation to section 35AC for a further three-year period commencing with the financial year 2007-08, without change in the approved cost of three crores including a corpus fund of two crores, on the recommendation of the National Committee under the Income-tax Rules, 1962.

Specification under Explanation to section 35AC extends tax eligibility for a nonprofit disability project for a further period.
The Central Government, upon recommendation of the National Committee under the Income-tax Rules, specified the ''Valley for the Disabled'' project carried out by Amar Seva Sangam at Ayikudy as an eligible project under the Explanation to section 35AC for a further three-year period commencing with the financial year 2007-08, reaffirming the approved scope of construction, purchase of books, vehicles and equipment, furnishing and running of the project without change in the approved cost.

Deduction under the Income-tax provision extended for an SNS Foundation welfare scheme and the allowable project cost increased.
The Central Government specifies an SNS Foundation welfare project in health, education and environment as an eligible project for tax deduction purposes for a further three financial years commencing 2007-08 and amends the earlier notification to increase the maximum project cost allowable for deduction following a National Committee recommendation.

Explanation to section 35AC: Project eligibility extended after committee recommendation, preserving the approved cost and conditions.
The Central Government, under the Explanation to section 35AC, specifies the scheme for Ecological Security and Livelihood as an eligible project for a further three years commencing from financial year 2006-07, following the National Committee's recommendation that the project is being executed properly, and preserves the previously approved cost without change.

Extension of eligibility under section 35AC: specified rural development project granted further period for tax incentive eligibility.
The Central Government, exercising powers under the Explanation to section 35AC, specifies the Development of educational infrastructure at Sangroli by Sanskrit Samvardhan Mandal as an eligible project for a further three years commencing with the financial year 2007-08, following a recommendation under sub rule (5) of rule 11M that the project is being properly executed and likely to extend beyond its initial period; the specification is without any change to the approved project cost.

Specification of eligible project under section 35AC extended and project cost enhanced for Shraddha Rehabilitation Foundation.
The Central Government specifies the Shraddha Rehabilitation Foundation's Centre for mentally ill destitute as an eligible project under the Explanation to section 35AC and, following a recommendation by the National Committee for Promotion of Social and Economic Welfare, amends the earlier notification to increase the maximum project cost allowable for deduction, exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC.

Tax incentive specified for a charitable tuberculosis mobile-team project, extending eligible status and preserving approved cost for a further period.
The Central Government specifies the World Memorial Fund T.B. Project - four mobile teams in Sikkim, Himachal Pradesh, Surat and Delhi by The Memorial Fund for Disaster Relief India - as an eligible project under the Explanation to section 35AC of the Income-tax Act for a further period commencing from financial year 2007-08, without any change in the approved cost of Rs. 338.19 lakhs.

Explanation to section 35AC eligibility extended for hospital project; extension granted and approved cost unchanged.
The Central Government, under the Explanation to section 35AC of the Income tax Act, specifies the construction of an 80 bed general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project or scheme for tax deduction purposes for a further three years commencing from financial year 2006 07, on the National Committee's recommendation that the project is being properly executed and likely to extend beyond twelve years, with the approved project cost remaining unchanged.

Eligible project specification under section 35AC extended for tribal welfare project, permitting a further three-year continuation.
Specification under the Explanation to section 35AC designates the Gangpur Tribal Welfare Project as eligible for tax-benefit purposes, covering construction of dispensary, schools, hostel, small-scale industries, training institutes, cultural hall, Ashram complex, residential quarters and water tank; the National Committee recommended continuation and the Central Government extended the project's specification for a further three years from financial year 2006-07 without changing the approved project cost.

Specification under Section 35AC extends eligibility of H.B.S. Trust's school and hospital project for a further specified period.
The Central Government, upon recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income tax Rules, specifies the Establishment and running of a school and hospital by H.B.S. Trust as an eligible project or scheme under the Explanation to section 35AC of the Income tax Act, extending the previously specified period for a further term without altering the approved project cost or corpus fund component.

Section 35AC project listing extended for three years following committee recommendation, preserving original approved cost.
The Central Government, exercising powers under the Explanation to section 35AC, specifies the Construction, furnishing and running of the South Block of Ashram Saravana Old Age Home and Eye cum General Hospital at Ramanayyapeta Village by the Association for the Care of the Aged as an eligible project or scheme for tax benefit purposes. On the recommendation of the National Committee under rule 11M(5), the scheme is specified for a further three years commencing from financial year 2006 07, without any change in the approved cost.

Eligible Project Specification: Helpage India's medical and rehabilitative scheme remains specified under the Income-tax provision, extended for a further term.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare and under the Explanation to the Income-tax Act provision, specifies Helpage India's medical and rehabilitative scheme for elderly persons, persons with leprosy and cancer, rehabilitation of destitute older women, provision of homes and eye camps as an eligible project for a further fixed term without change to the approved project cost.

Section 35AC project specification extended for hospital and research centre, preserving prior eligibility and approved cost.
The Central Government, exercising powers under the Explanation to the Income tax Act, specifies the construction, equipment, furnishing and running of the Hospital and Research Centre at Hojai by Haji Abdul Majid Memorial Public Trust, without any change in the approved project cost of Rs. 7593.00 lakhs, as an eligible project for tax relief for a further three-year period commencing from the financial year 2006-07, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Specification under section 35AC: running expenses for Mata Gujari Old Age Home-cum-Orphanage designated eligible for a further three-year period.
The Central Government, under the Explanation to section 35AC of the Income-tax Act, 1961, specifies running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, Ropar, Punjab, executed by Nishkam Sikh Welfare Council, as an eligible project for a further three years commencing from the financial year 2006-07. The designation follows a recommendation by the National Committee under rule 11M(5) and confirms the approved project cost remains at the previously enhanced level.

Specification under section 35AC extends eligibility of a socio economic project for cerebral palsied children for a further period.
The Central Government, under the Explanation to section 35AC of the Income tax Act, 1961, specifies the project run by "Savali" for purchase of equipment and socio economic promotion of cerebral palsied children and adults through education, institutional care, training and vocational guidance at Kothrud, Pune, as an eligible project; this designation follows the National Committee's recommendation and extends the scheme's eligibility for a further three years commencing from the financial year 2006 07 without change in the approved project cost.

Deduction under section 35AC: literacy One Teacher Schools project extended and eligible schools and cost ceiling revised.
The Central Government specifies Friends of the Tribal Society's One Teacher Schools literacy scheme as an eligible project for a further three years commencing 2007-08 and, on the National Committee's recommendation, amends the prior notification to increase the number of schools covered and to raise the project cost ceiling that determines the maximum amount of cost allowable as deduction under the Explanation to the Income-tax Act.