Exemption under section 35AC: TB hospital and mobile chest clinic project specified as eligible, extended for three years.
Central Government specifies the expansion and running of a Tuberculosis Hospital and Public Health Programme through a mobile Tuberculosis and Chest Clinic at Bajajgram, Sikar, Rajasthan, executed by Shree Kalyan Arogya Sadan, as an eligible project for tax exemption; upon the National Committee's recommendation that the project is properly executed and likely to extend beyond six years, the Government specifies the project for a further three years commencing with assessment year 2004-2005 and records the estimated project cost.

Tax exemption under Section 35AC extends eligibility for ALERT INDIA health projects, enabling donor deductions for three more assessment years.
The Central Government specified the ALERT INDIA project for detection, treatment and cure of leprosy, tuberculosis control, and an integrated health care project at Airoli, Bombay as an eligible project under Section 35AC, following National Committee recommendation that the scheme is being properly executed, and extended its specification for a further three years commencing with assessment year 2004 2005, identifying the implementing organisation, locations, and estimated project cost.

Tax exemption under section 35AC extended for construction of school and hostel for mentally retarded children.
The Central Government specifies that the construction of a school, vocational training centre and hostel for mentally retarded children at Lucknow by Uttar Pradesh Parents Association is an eligible project under section 35AC, and, following the National Committee's recommendation that it is being executed properly, extends that specification for a further two years commencing with the assessment year 2004-2005 at an estimated cost of eighteen lakhs thirteen thousand.

Exemption under section 35AC: institutions approved for specified projects with capped deductible project costs for limited assessment years.
Approval under section 35AC designates specified institutions and projects as eligible for deduction, specifying for each the eligible project scope, estimated project cost and the maximum amount of that cost allowable as a deduction, with approvals limited to defined assessment years for each listed project.

Declaration for non-deduction of tax: verified Form 15G required to claim certain receipts without tax withholding.
Prescribes that individuals and certain non-corporate persons claiming receipts without tax deduction must furnish a verified declaration in Form 15G in duplicate to the payer, who must forward one copy to the Chief Commissioner or Commissioner by the seventh day of the month following receipt. Form 15G requires particulars establishing beneficial ownership, non-inclusion of the incomes in any other person's total income, occupation, nil estimated tax liability, non-exceedance of non-taxable thresholds, and contains verification, schedules for securities and payment particulars; false statements attract prosecution.

Income-tax exemption notification grants tax-exempt status under clause 23C(iv) subject to application, investment, business and dissolution conditions.
Notification under clause (23C)(iv) of section 10 notifies Ramakrishna Sarada Mission, Dakshineswar, Kolkata for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in section 11(5) (except certain voluntary contributions in kind); exclude business income unless incidental with separate books; regularly file returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Research exemption approval requires separate research accounts, annual DSIR returns and audited accounts filed with tax authorities by October.
The Institute's approval under clause (ii) of sub section (1) of section 35 (read with Rule 6) classifies it as an "Association" subject to conditions: maintain separate research accounts; file an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and audited income & expenditure accounts for research to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction by 31 October, in addition to filing the return of income with the designated Assessing Officer.

Tax exemption under clause (23) of section 10 subject to income application, investment limits, and accounting conditions.
Notification designates Panjim Gymkhana as eligible under clause (23) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated exclusively for the assessee's objects in accordance with the modified application/accumulation rules; investments are limited to permitted modes except certain voluntary contributions maintained in notified forms; income distribution to members is prohibited except grants to affiliated bodies; and business income is excluded unless incidental and separately accounted.

Tax exemption recognition for a charitable ashram subject to exclusive application of income and compliance conditions.
Notification grants tax-exempt recognition to Sri Ramakrishna Ashram for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments restricted to modes permitted for charitable entities (except certain maintained voluntary contributions); business income excluded unless incidental and separately maintained; regular filing of income-tax returns required; and on dissolution surplus assets must transfer to a charitable body with similar objectives.

Proof of identity and address requirements updated under income-tax rules, specifying documentary proofs and substituting application form.
Amendment inserts a new sub-rule requiring specified documents as proof of identity and address for Individuals (including parental or guardian documents for minors), Karta of HUFs, Companies, Firms, Trusts, and other associations or juridical persons, listing acceptable documents such as educational certificates, bank or depository evidence, utility bills, passports, voter identity cards, registration certificates, partnership deeds, trust deeds, and government-originating documents establishing identity and address; and substitutes FORM No. 49A in the Appendix.

Confidentiality of official records: prohibition on public servant disclosure with narrow tax administration exceptions.
No public servant shall produce or disclose any document, record, information or computerised data acquired during official duties, subject only to disclosure for allotment and administration of Permanent Account Number and Tax Deduction Account Number and for computerisation of income tax records to agencies designated by the Director General of Income tax (Systems) under directions of the Central Board of Direct Taxes, and disclosures authorised under the relevant statutory provision.

Income-tax exemption under clause 23C(v) for orphanage conditioned on exclusive application of income and compliance.
The Central Government notifies clause (23C) (v) of section 10 to grant exemption to The Muslim Orphanage Committee, Tirunelvelli for assessment years 1998-99 to 2000-2001, subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments or deposits must be limited to forms specified in section 11(5) except certain voluntary movable contributions; 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 similarly purposed charitable organisation.

Tax exemption notification under clause 23C(v) of section 10 subjects charitable status to application, investment, business and dissolution conditions.
Notification grants tax exemption under clause (23C)(v) of section 10 to The Jesuit Madurai Province, subject to conditions: income must be applied or accumulated solely for the institution's objects; investments and deposits are limited to forms specified in section 11(5) except voluntary contributions held in forms like jewellery or furniture; business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must go to a charitable organisation with similar objectives.

Tax exemption recognition for religious trust enables tax exempt status subject to compliance with income application and investment conditions.
Central Government notifies Shri Bamleshwari Mandir Trust Samity, Dongargarh, for tax exemption for assessment years 2000-2001 to 2002-2003, subject to conditions: the trust must apply or accumulate income wholly for its objects; restrict investments to modes permitted by law (except certain voluntary in kind contributions); treat business income as non exempt unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus assets to a similar charitable organisation.

Tax exemption under clause (23C)(iv) granted to a welfare society, subject to prescribed application, investment and dissolution conditions.
Notification grants tax exemption under clause (23C)(iv) of section 10 to The Delhi Society for the Welfare of Mentally Retarded Children, New Delhi for specified assessment years, on conditions: income must be applied or accumulated exclusively for its objects; investments and deposits limited to modes permitted by section 11(5) (excluding certain voluntary contributions in tangible form); business income excluded unless incidental and separately accounted; regular filing of income tax returns; and on dissolution surplus and assets to transfer to a charitable organization with similar objectives.

Recognition of charitable trust status allows tax exemption subject to application, investment, business and dissolution compliance.
Notification recognises the Punjab Istri Sabha Relief Trust for tax exemption under clause (23C)(iv) of section 10, subject to conditions: apply or accumulate income exclusively to charitable objects; invest or deposit funds only in permitted forms (except for voluntary contributions retained as jewellery, furniture, etc.); exclude business income unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a like-minded charitable organisation.

Tax exemption approval subject to compliance and audited accounts requirements and possible withdrawal for cessation or audit non-compliance.
Approval is granted to M/s. Tidel Park Limited under section 10(23G) read with rule 2E for specified assessment years for its Software Technology Park project at Chennai. The approval is conditional on compliance with section 10(23G) and rule 2E; the Central Government may withdraw approval if the undertaking ceases the infrastructure facility, fails to maintain and audit books of account as required by sub-rule (7) of rule 2E, or fails to furnish the required audit report.

Option to file Form 2E allows resident individuals and HUFs without business, capital gains or agricultural income to file returns.
The amendment permits a resident individual or Hindu undivided family whose total income excludes income under Profits and gains of business or profession, Capital gains or agricultural income to opt to file the return in Form No. 2E (Naya Saral), effected by inserting a proviso in rule 12(1)(b) and adding Form No. 2E to Appendix II of the Income-tax Rules, 1962.

Tax exemption approval under section 10(23G) for cogeneration project subject to compliance and audit conditions.
Approval under section 10(23G) has been granted to M/s HPL Cogeneration Limited for its combined cycle cogeneration power project, subject to compliance with the Income-tax Act and Income-tax Rules. The approval is conditional on maintaining books of account, obtaining and furnishing audit reports as mandated by the rules, continuing to operate as an infrastructure facility, and remains subject to withdrawal by the Central Government if these conditions are not met.

Tax approval under section 10(23G) is conditional and may be withdrawn for cessation or audit non compliance.
Approval is granted to M/s Narmada Infrastructure Construction Enterprise Ltd under section 10(23G) read with rule 2E for assessment years 2002-2003 to 2004-2005 for its bridge project, subject to conformity with the Act and rule 2E. The approval is conditional on maintaining books, obtaining and furnishing an audit report as required by sub rule (7) of rule 2E, and may be withdrawn if the enterprise ceases the infrastructure facility or fails audit or reporting obligations.