Declaration of place of public worship enables tax treatment for donations toward repair or renovation, subject to an annual cap.
Declaration that the "Umrigar Agiary" and "Dokhma Complex" owned by Parsi Panchayat Charitable Fund, Vadodara are places of public worship of renown throughout Gujarat under clause (b) of sub section (2) of Section 80G, enabling donations for those sites to receive the tax treatment of that provision. The notification confines the benefit to donations for repair or renovation of the complexes and subjects eligibility to an annual monetary ceiling for such contributions.

Designation of income tax authority jurisdiction: Commissioner of Income Tax II Chennai assigned salary and non business income cases.
Amendment substitutes serial number 185 in Schedule I to designate Commissioner of Income Tax II Chennai for Chennai Municipal Corporation and specified parts of Kanchipuram and Tiruvallur, allocating jurisdiction over individuals and Hindu Undivided Families deriving income other than business or profession, and employees and government pensioners (and in certain districts private sector employees) whose principal source of income is salary, effective from 1 4 2009.

Exemption under Section 35AC: Government notifies eligible institutions, projects and maximum deductible costs for specified fiscal years.
Notification under Section 35AC approves specific institutions and their named projects as eligible for donors' deductions, listing estimated project costs (including corpus funds where applicable) and specifying the maximum amount of those costs allowable as a deduction under the section for three year approval periods tied to either the 2008 2009-2010 2011 block or the 2009 2010-2011 2012 block.

Investment pattern limits prescribe asset categories, diversification, credit rating and turnover constraints under amended income tax rules.
The amendment to rule 67 prescribes a mandatory manner of investment for a fund's aggregate investible moneys, setting maximum allocations across government and government guaranteed securities and dedicated mutual funds, long tenor corporate and specified bank instruments and multilateral bonds, money market instruments, and certain equity exposures. It requires transitional reinvestment of maturing proceeds, permits phased achievement of the allocation subject to limited variance, caps single fund exposure, mandates investment grade ratings for specified bank instruments with exit on downgrade, and limits portfolio turnover.

News agency exemption recognized: Press Trust of India designated with condition that income be used solely for news collection and distribution.
The Press Trust of India Limited is specified as a news agency under clause (22B) of Section 10 for the years stated in the notification; the specification requires that the agency apply or accumulate its income solely for collection and distribution of news and prohibits any distribution of income to its members.

Approval under section 10(23C)(vi) grants tax-exempt recognition to Tagore Vidhya Bhawan Society subject to compliance.
Approval is granted to Tagore Vidhya Bhawan Society, Jaipur under Section 10(23C)(vi) for assessment year 2005 06 and onwards, subject to conformity with the provisions of Section 10(23C)(vi) and rule 2CA of the Income tax Rules; the Chief Commissioner of Income tax, Jaipur issues the notification conferring recognition contingent on continued compliance with the statutory eligibility criteria.

Exemption approval under section 10(23C)(vi) conditions the charitable institution's tax status on continued compliance with applicable rules.
Approval is granted to Hari Davi Jhutharam Shishu Sadan, Pilani, for tax-exemption under section 10(23C)(vi) effective for the assessment year 2008-09 onwards, conditional on the society's continued conformity with the eligibility criteria and compliance obligations prescribed by that provision and the Income-tax Rules; the notification is issued by the Chief Commissioner of Income-tax, Jaipur.

Scientific research expenditure approval: Centre for Wind Energy Technology cleared, subject to audit, separate accounts and certified donation reporting.
Centre for Wind Energy Technology, Chennai is approved from 1 April 2005 as an approved institution under clause (ii) of sub-section (1) of section 35 read with Rules 5C and 5E; it must apply sums received to scientific research, carry out research through faculty or enrolled students, maintain separate books of account for research receipts and expenditures, obtain an audit by a qualified accountant and furnish the audit report and a certified statement of donations and amounts applied for research by the due date of the return.

Scientific research approval permits research-dedicated receipts subject to mandated accounting, audit and certified donation reporting.
Approval under Section 35(1)(ii) is granted to Banasthali University as a partly research-engaged 'University' conditional on utilization of sums for scientific research, research being undertaken by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditures, audit of those books by a qualified accountant with submission of the audit report to the tax authorities by the return due date, and submission of a certified statement of donations and amounts applied for scientific research; approval may be withdrawn for specified noncompliance or cessation of genuine research activities.

Approval of research institution status enables donations for scientific research subject to audit and compliance requirements.
Naoroji Godrej Centre for Plant Research, Mumbai is approved as an institution for scientific research expenditure effective 1-4-2003, in the category of 'other Institution', subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts, audited by a qualified accountant with the audit report furnished by the income-tax return due date; and a separate auditor-certified statement of donations received and sums applied for research to accompany the audit report. Approval may be withdrawn for failure to comply or if research ceases to be genuine.

Scientific research approval enables donor tax benefit where recipient meets audit, separate accounts and research conduct conditions.
Approval under Section 35(1)(ii) has been accorded to Sanjeevan Medical Foundation's cancer hospital as an 'other institution' partly engaged in scientific research. Conditions require that sums paid be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditure be maintained and audited by a qualified accountant, and that the auditor's report and an auditor certified statement of donations and amounts applied to research be furnished to the tax authorities by the return due date.

Approval under section 10(23C)(vi) recognises an institution's tax-exempt eligibility subject to compliance with rule 2CA.
Approval is granted to Shri Bagaria Bal Vidya Niketan, Laxmangarh, Distt.-Sikar under section 10(23C)(vi) of the Income-tax Act, 1961 for assessment year 2007-08 and onwards, subject to the institution's conformity with the requirements of that clause and the conditions of rule 2CA of the Income-tax Rules, 1962.

Corrigendum correcting officer designation and promotion wording for Administrative Officer posts in a Gazette notification.
Corrigendum amends the Schedule of a prior Gazette notification to replace "Commission of Income Tax" with Commissioner of Income Tax for Administrative Officer Grade II, and for Administrative Officer Grade III revises Note 2 to state promotion will be made regionwise and likewise corrects the designation to Commissioner of Income Tax.

Retrospective effect granted to recruitment rules, making amended rule operative from original notification date, with certification of no adverse impact.
Amendment substitutes the initial rule to restate the recruitment rules' citation and to deem them to have commenced from the original notification date, and inserts an Explanatory Memorandum certifying that the retrospective commencement will not adversely affect any person.

Tax exemption approval for charitable society subject to strict compliance, investment limits, accumulation rules and anonymous donation restrictions.
Approval under Section 10(23C)(v) is granted to The Salem Diocese Society from assessment year 2009-2010 subject to conditions: income must be applied or accumulated only for its objects with limited accumulation periods; funds must be invested only in modes allowed by Section 11(5); income from trade or commercial activities is excluded; audits and returns must be filed as required; anonymous donations are excluded; surplus on dissolution must transfer to an exclusively charitable organization; and prior approval is required for bylaw amendments.

Approval under section 10(23C)(vi) grants conditional tax-exempt status subject to application, investment and accounting requirements.
Approval under section 10(23C)(vi) is accorded to Tilonia Shodh Evam - Vikas Sansthan for assessment years 2007-08 onwards, subject to conditions: income must be applied or accumulated solely for institutional objects; investments must be in permitted forms; business income is excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus and assets must pass to a similar charitable organization. The notification applies only to receipts of income on behalf of the assessee and does not determine taxability of other receipts.

Scientific research approval: Institute approved under income-tax provision subject to research-use and audit compliance requirements.
Approval is granted to the Institute of Chartered Accountants of India as an approved institution for scientific research expenditure under clause (iii) of sub-section (1) of section 35, effective 1-4-2006, subject to conditions: sums must be used for social science research; research must be conducted by faculty or enrolled students; separate books for research funds must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a certified statement of donations and applications for research must accompany the audit report. Approval may be withdrawn for specified failures or noncompliance.

Approval of scientific research institution requires use of funds for research and audited accounts with donor statement supplied to tax authority.
Approval is granted to World Wide Fund for Nature - India as an approved scientific research association under clause (ii) of section 35(1) read with rules 5C and 5E, subject to conditions: funds must be used for scientific research; research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a defined accountant; the audit report and a certified statement of donations and amounts applied to research must be furnished to the tax authority by the return filing due date. Approval may be withdrawn for failures in record keeping, reporting, genuineness of research activity, or compliance with the statutory provisions.

Tax exemption under Section 35AC: government extends eligibility of a childhood blindness project for a further period.
Notification extends recognition of the charitable programme "KG crusade against childhood blindness" by K. Govindaswamy Naidu Memorial Trust as an eligible project for tax exemption under the Income-tax Act, on the recommendation of the National Committee for Promotion of Social and Economic Welfare and without any change in the approved project cost, for a further three-year period beginning with the stated financial year.

Exemption under Section 35AC: rehabilitation project eligibility extended and project cost increased by government notification.
The Central Government, under Section 35AC, notifies the Jaipur rehabilitation scheme carried out by Bhagwan Manaveer Viklang Sahayata Samiti as an eligible project for a further three financial years beginning 2008-2009, and amends the earlier notification to increase the maximum allowable project cost from the previously sanctioned amount to a higher sanctioned amount, following the National Committee's recommendation and satisfaction as required under rule 11M.