Tax exemption notification for charitable institution requires exclusive application of income and restricted permissible investments.
Notification designates the Catholic Bishops' Conference of India as a notified charitable institution for specified assessment years, subject to conditions: income must be applied wholly and exclusively to its objects; investments and deposits must conform to permitted modes for charitable funds; business profits are excluded unless incidental and kept in separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.

Death in operational duties: defines qualifying circumstances and certification requirement for exemption under clause (19) of section 10.
The amendment inserts Rule 2BBA specifying qualifying operational circumstances for deaths of armed forces and paramilitary members-such as terrorist attacks, action against extremists, enemy action in international war, peacekeeping deployment, border skirmishes, mine-laying or clearance, explosions, aid to civil power during natural calamities, and quelling agitations-and requires certification by the Head of Department or service headquarters that the death occurred in the course of operational duties for exemption purposes under the Income-tax Act.

Approval under s.35(1)(ii) for institutions requires separate research accounts and specified annual filings and audits.
Approval is granted to M/s Foundation for Revitalisation of Local Health Traditions, Bangalore as an Institution for purposes of s.35(1)(ii) of the Income-tax Act, 1961 for 1.4.2003-31.3.2006, subject to maintaining separate accounts for research and non-research (except Associations), filing an annual return of scientific research activities with the Secretary, DSIR by 31 May, and submitting audited annual accounts and an audited Income & Expenditure Account for exempted research activities to DGIT(Exemption), the Secretary DSIR, and the local Commissioner/Director of Income Tax (Exemptions) by 31 October, while filing its return of income with the designated assessing officer.

Deduction eligibility under sections 80-IA/80-IB/80-IC clarified: revised Form 10CCB imposes detailed compliance and documentation requirements.
The amendment substitutes Form No. 10CCB under rule 18BBB, expanding eligible references and adding hospitals in rural areas. The new Form 10CCB prescribes detailed information and documentary attachments for claiming industrial deductions: assessee and enterprise particulars, category of eligible business, commencement and assessment year, registrations and approvals, transfer or prior claim details, particulars of substantial expansion or renovation, financials including sales and profits, related party transactions, and supporting balance sheet and profit and loss accounts. An auditor's declaration by a qualified accountant certifying compliance and conditions is required.

Section 35AC exemption: eligibility extended for Karuna Trust's Gujarat eye, polio and ambulance services for a further period.
The Central Government specified the Karuna Trust project-eye operations, polio camps, oxygen cylinder service and ambulance service across Gujarat-as an eligible project under Section 35AC and, following a recommendation by the National Committee, extended that specification for a further three year period commencing with the financial year 2004 2005 without change in the approved cost.

Section 35AC exemption extended for specified hospital construction project, maintaining eligibility after committee recommendation and unchanged approved cost.
Central Government extends income-tax exemption under section 35AC by specifying the hospital extension and equipment/ambulance project carried out by Nandlal Mulji Bhuta Medical Foundation at Sihor, Gujarat, as an eligible project for a further three years beginning from financial year 2004-2005, following the National Committee's recommendation and without change in the approved project cost.

Exemption under section 35AC: eligible project status for Shree Navkar Sarvar Kendra extended for three more years.
Central Government under section 35AC specifies the Running of Shree Navkar Sarvar Kendra and Purchase of vehicle at Ahmedabad as an eligible project for a further three years from financial year 2004-2005, without change in the approved cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules, 1962.

Exemption under section 35AC: specified eye-hospital project extended and cost ceiling amended to include a corpus fund.
Central Government re-specifies the equipment-and-vehicle scheme for running an eye hospital/camps at Bharatpur carried out by Friendship Foundation Trust as an eligible project under the Explanation to section 35AC for a further three years commencing from the financial year 2004-2005, and amends the original notification's table to substitute the prior maximum allowable project cost with a revised amount that includes an added corpus fund component as the new ceiling for deductions under section 35AC.

Exemption under section 35AC: specified Banwasi Seva Ashram projects extended as eligible schemes for a further three-year period.
Central Government specified that certain social welfare projects undertaken by Banwasi Seva Ashram are eligible for tax exemption under the Income-tax Act provision for specified projects, extending eligibility for a further three-year period from financial year 2004-2005; the projects include a rural mission, women and children centres in tribal villages, and a hostel-cum-training centre for disadvantaged students, and the extension was made on the National Committee's recommendation with no change to the approved project cost.

Tax exemption under section 35AC extended for a specified hospital project, renewing its eligible status for three years.
Central Government specifies the project for land, construction, equipment and running of M.D. Patel Sarvoday Eye/Orthopaedic Hospital by Adhyatmik Antarik Mandal as an eligible project for tax exemption under section 35AC, without change in the approved cost, for a further three-year period commencing from the financial year 2003-2004 following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Exemption under section 35AC extends eligibility of K.J. Mehta T.B. Hospital renovation project for a further three year period.
The Central Government specifies the renovation and updating project of the 747 bedded K.J. Mehta T.B. Hospital, including additions, alterations, roads, furnishing/replacement of old furniture, construction of new staff quarters, equipment procurement and 75 T.B. diagnostic camps, as an eligible scheme for tax exemption under section 35AC for a further three years commencing with the financial year 2003-2004, without change in the approved cost, following a recommendation by the National Committee as to proper execution.

Exemption under section 35AC extended for Eye Care Programme, confirming continued eligibility of Lok Kalyan Samiti for three years.
Exemption under section 35AC is extended by government notification to re-specify the Eye Care Programme in the National Capital Region, Delhi, carried out by Lok Kalyan Samiti, as an eligible project for a further three-year period commencing with financial year 2004-2005, on the recommendation of the National Committee and without change to the approved cost.

Exemption under section 35AC: specified ambulance and medicines project renewed as eligible for a further period.
The Central Government, acting under sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the ambulance and medicines project for B.M.B. Sarvajanik Hospital by Shree Veda-Govindpura Sarvajanik Davakhanu as an eligible project for income tax exemption for a further period without change in the approved cost, following a recommendation by the National Committee under rule 11M that the project is being properly executed.

Exemption under section 35AC extended for a trust's social welfare and environment awareness project, enabling continued tax-deductible support.
Exemption under section 35AC is specified for the Light and Life Academy project carried out by Iqbal Mohamed Trust for a further two-year period beginning in the financial year 2003-2004; the specification continues eligibility for construction, purchase of equipment, books, furniture/fixtures, vehicles and operation of the Academy as a Social Welfare and Environment Awareness Project without any change in the approved cost following the National Committee's recommendation.

Exemption for specified charitable hospital project extended, preserving eligibility after government notification following committee recommendation.
Central Government specifies continuation of tax exemption eligibility for the project of maintenance for P.H. Bhagwati Sarbajanik Hospital at Jasalpur carried out by Jasalpur Arogya Mandal as an eligible project or scheme, without change in the approved cost, for a further three-year period commencing with the financial year 2004-2005, following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC: World Memorial Fund TB mobile teams project specified as eligible and extended for a three-year period.
The World Memorial Fund T.B. Project, run by The Memorial Fund for Disaster Relief India and comprising four mobile teams in Sikkim, Himachal Pradesh, Surat and Delhi, is specified as an eligible project under the Income-tax Act for donor deduction purposes for a further three years beginning with financial year 2004-2005. The extension follows prior specifications and extensions, and a recommendation by the National Committee for Promotion of Social and Economic Welfare; the Central Government issues the specification without change to the approved cost.

Exemption under section 35AC extended for a specified skill training entrepreneurship project benefiting poor drop outs and youth.
The Central Government, exercising powers under sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the Skill training with entrepreneurship project for poor drop-outs carried out by Don Bosco Self Employment Research Institute, without change in approved cost, as an eligible project for a further period of three years commencing from the financial year 2004 2005 following recommendation by the National Committee under rule 11M of the Income tax Rules, 1962.

Tax-exemption specification extends eligibility of free cancer treatment and food project for an additional three-year period.
The Central Government specifies the Cancer Institute (WIA) Trust's scheme of providing free food and anti-cancer drugs in general wards as an eligible project for tax-deduction purposes, continuing prior notifications and confirming no change to the approved corpus cost; this follows the National Committee's recommendation and extends the scheme's eligibility for a further three years commencing with financial year 2004-2005.

Exemption under section 35AC extended for Maharaja Agrasen Hospital project, reaffirming eligibility and approved cost unchanged.
The Central Government specifies the Maharaja Agrasen Hospital construction project as an eligible project under the Income-tax Act exemption for a further three years commencing FY2004-2005, acting on the National Committee's recommendation and exercising powers under the Act; the extension is granted without any change to the approved cost and follows prior specifications and extensions.

Tax exemption under section 35AC: specified project for free polio operations and prosthetic training extended period.
The Central Government specifies, under sub section (1) read with clause (b) of the Explanation to section 35AC of the Income tax Act, the project carried out by Smt Parsanben Narandas Ramji Shah (Talajawala) Society-comprising free polio operations with provision of artificial aids and appliances and construction of a Training Centre for Prosthetic and Orthotic Technician training-at the approved costs, as an eligible project for a further three year period commencing with the financial year 2004 2005 following the National Committee's recommendation.