Designation of income-tax authorities reallocates jurisdiction and empowers chief commissioners to authorise subordinate officers' functions.
The Central Board of Direct Taxes, under section 120 of the Income-tax Act, 1961, suppresses a prior notification (except for past acts) and designates Chief Commissioners and their headquarters to exercise powers and perform functions in respect of specified territorial areas, persons, incomes or cases that were under the Commissioners of Income-tax and Commissioners of Income-tax (Appeals). It also authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate Income-tax authorities to exercise such powers and functions.

Tax exemption recognition: Archery Association granted notification under section 10(23) subject to application, investment, and distribution conditions.
Notification recognises the Archery Association of India under section 10(23) for assessment years 1992-93 to 1994-95, subject to conditions: exclusive application or permitted accumulation of income for its objects; investments only in forms specified by section 11(5) (with limited exceptions for certain tangible voluntary contributions); prohibition on distribution of income to members except grants to affiliated bodies; and exclusion of business income unless incidental and maintained in separate accounts.

Infrastructure facility designation: Bulk Handling Terminals qualify when used for rail system development, subject to operational condition.
The Central Board of Direct Taxes notifies Bulk Handling Terminals as an infrastructure facility under Explanation (c)(i) of section 10(23G) of the Income tax Act, 1961, by Notification No. 11341 dated 19 4 2000, provided that such Bulk Handling Terminals are developed, maintained, or operated for the development of the rail system.

Research exemption approval under section 35(1)(ii) requires separate research accounts, annual returns, and audited financial submissions.
Approval is granted to specified organisations as associations under clause (ii) of sub section (1) of section 35, subject to maintaining separate research books, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to designated tax and scientific authorities by 31 October alongside the income tax return.

Research institution approval under tax law enables tax-exempt research subject to strict accounting and reporting conditions.
Central Government approval designates specified organisations as institutions eligible for research-related income-tax exemption subject to conditions: maintain separate research accounts; file an annual scientific research return with the designated scientific department by the annual deadline; and submit audited annual accounts and audited income and expenditure accounts for research activities to the designated tax and scientific authorities and the local tax commissioner/director by the annual deadline, in addition to filing the income-tax return.

Research deduction approval under section 35(1)(ii) grants associations conditional tax-exempt status and reporting obligations.
Approval under section 35(1)(ii) is granted to specified associations for stated periods, conditioned on maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to specified tax and scientific authorities by 31 October, alongside the regular income-tax return to the designated Assessing Officer.

Research institution approval requires separate research accounts, annual DSIR return, and audited submissions to tax authorities.
Notification approves organisations as institutions for research-related tax exemption under section 35(1)(iii) subject to conditions: maintain separate research accounts; furnish an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by the annual deadline; and submit audited annual accounts and audited income & expenditure accounts for research activities to the Income-tax Exemptions authorities, the DSIR Secretary, and the local Income-tax Commissioner/Director of Income-tax (Exemptions), in addition to filing the regular income-tax return with the designated assessing officer.

Approval of research institutions for tax deduction under section 35(1)(ii) requires separate accounts and annual audited reporting.
Approval is granted to specified organisations as Institutions under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 for notified periods. Approvals are conditional on maintaining separate books for research activities, furnishing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research activities to designated tax and departmental authorities by 31 October, alongside the return of income.

Section 10(23G) approval ensures tax exemption for a natural gas power project, conditional on compliance and audit.
Approval is granted to M/s Konaseema EPS Oakwell Power Ltd.'s 200 MW natural gas power project under section 10(23G) read with rule 2E for specified assessment years, subject to compliance with section 10(23G) and rule 2E. The approval may be withdrawn if the undertaking ceases to operate as an infrastructure facility, fails to maintain books and obtain the required audit under sub rule (7) of rule 2E, or fails to furnish the prescribed audit report.

Charitable exemption under section 10(23C)(iv) granted subject to application, investment, business and return filing compliance.
Notification grants charitable exemption under clause (23C)(iv) of section 10 to Harijan Sevak Sangh, Delhi for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated exclusively for its objects; investments/deposits restricted to permitted forms with limited exception for voluntary in kind contributions; business income excluded unless incidental and kept in separate books; and regular filing of income tax returns is required.

Tax exemption under section 10(23G) approved for specified infrastructure undertakings, subject to compliance and withdrawal conditions.
Approval is granted to specified infrastructure and industrial undertakings for income tax exemption under section 10(23G) read with rule 2E for assessment years 1999-2000 to 2001-2002, subject to conformity with those provisions, maintenance of books, audit by an accountant, and furnishing of the audit report as required by sub rule (7) of rule 2E; the Central Government may withdraw approval if the undertaking ceases infrastructure activity or fails to maintain or audit accounts or to furnish the audit report.

Section 35AC project eligibility expanded to include Kargil Memorial Hall at Queen Mary's Technical Institute, extending notified projects.
The Central Government, on the National Committee's recommendation, amends the notification to substitute the project description for Queen Mary's Technical Institute for Disabled Soldiers, Kirkee, Pune, replacing "training and rehabilitation of disabled soldiers at Kirkee, Range Hills, Pune" with "Training and rehabilitation of disabled soldiers and Kargil Memorial Hall at Kirkee, Range Hills, Pune."

Exemption under section 35AC extended for Integrated Rural Development Project, preserving donor deduction eligibility through assessment years.
Exemption under section 35AC is extended to the Integrated Rural Development Project carried out by PHD Rural Development Foundation in 10 villages of Tijara and Nimrana Blocks, Alwar, Rajasthan; the National Committee recommended the extension under the Income-tax Rules, and the Central Government specifies the project as an eligible scheme for a further two-year period beginning with assessment year 2000-2001 at an estimated cost of twenty-five lakhs.

Exemption under section 35AC extended for charitable ambulance rural medical programme, preserving eligibility for tax relief.
The Central Government, acting under the statutory provision for specification of eligible projects, on recommendation under sub rule (5) of rule 11M, specifies the ambulance van rural medical help programme at Dhankot Village carried out by Om Indu Jain Charitable Trust as an eligible project for a further period commencing with the stated assessment year, at the estimated project cost, thereby extending its tax exempt status.

Exemption under Section 35AC: purchase and running of Willingdon Hospital specified as eligible project for further period.
Central Government specifies the purchase and running of Willingdon Hospital, Chennai, by Medical Research Foundation as an eligible project under section 35AC for a further three years beginning with assessment year 2001 2002, following the National Committee's recommendation that the project is being executed properly and continues at the estimated project cost.

Exemption under section 35AC extended for rural welfare projects, renewing eligibility after committee recommendation by Central Government.
Central Government specified the scheme of running multifarious rural welfare projects in health care, education, sports and cultural activities in Madhya Pradesh, Gujarat and Maharashtra by Shri Sadguru Seva Sangh Trust as an eligible project for exemption under section 35AC, after the National Committee recommended a further three-year extension and at the revised estimated project cost.

Tax exemption under section 35AC: approved institutions and projects qualify for specified deductions for eligible contributions.
Tax exemption under section 35AC approves named institutions and their specified projects or schemes as eligible for deduction; the notification lists each institution, describes the eligible project or scheme with its estimated cost, and specifies the maximum amount of that cost allowable as a deduction. The notification applies to the assessment years specified for the listed projects and notes subsequent substitutions altering certain Table entries.

Specification of immovable properties: floor-area thresholds for residential and commercial premises determine tax return applicability.
The Board specifies immovable properties that trigger the proviso to the return-filing provision by applying floor-area criteria: designated residential and commercial properties meeting prescribed minimum floor areas are treated as specified immovable properties. These thresholds are applied only within an enumerated list of urban agglomerations and the municipal, development authority or notified limits specified for each named area.

Specified urban agglomerations designated for the Income tax proviso, defining municipal and development authority territorial limits.
Notification No. 11325 dated 10-4-2000 by the Central Board of Direct Taxes specifies named urban agglomerations for the purposes of the proviso to section 139 of the Income tax Act. Each entry identifies constituent municipal entities, development authorities, cantonment limits or state notifications and statutes that define the territorial extent of the relevant urban agglomeration, thereby fixing the geographic units to which the proviso applies.

Exemption under section 10(23C)(iv): CAPART notified conditionally for specified assessment years, subject to application and investment restrictions.
The Central Government notifies CAPART as qualifying under section 10(23C)(iv) for assessment years 1996-97 to 1998-99, conditional on applying or accumulating income wholly for its objects; restricting investments or deposits to modes specified in section 11(5) except certain maintained voluntary contributions; excluding business profits unless incidental and maintained in separate books; and regularly filing returns of income in accordance with the Income-tax Act.