Research approval requires associations to keep separate research accounts and file annual audited research reports.
Approval is granted to M/s Centre for Earth Sciences Studies as an Association for income tax research deduction purposes, subject to maintaining separate research accounts, filing an annual return of scientific research activities with the Department of Scientific & Industrial Research by the prescribed annual deadline, submitting audited annual accounts and audited income and expenditure accounts for research activities to tax and scientific authorities and the designated assessing officer annually, and applying in advance for renewal of approval through the tax exemptions office and directly to the Department in triplicate.

Classification of life-saving medical equipment updated: specific devices added to machinery and plant schedule for depreciation.
The Income-tax (Fifth Amendment) Rules, 2003 insert a new entry in Appendix I, Part A (Tangible Assets) under "III. Machinery and Plant," creating a category for life saving medical equipment and listing specific devices and systems (including defibrillators, haemodialysers, heart-lung machines, therapy units, imaging and angiography systems, ventilators, surgical lasers, gamma knife, bone marrow transplant equipment, fibre optic endoscopes and laparoscopes) to be treated within that category.

Exemption under section 35AC extended to a specified charitable construction and running project, preserving donor tax relief.
The Central Government specified the construction, furnishing and running of the South Block of Ashram Sarvana Old Age Home and Eye-cum-General Hospital at Ramanayyapeta Village by Association for the Care of the Aged as an eligible project under section 35AC, and, following the National Committee's recommendation, extended that specification for a further three-year period commencing with the assessment year 2004-2005.

Exemption under section 35AC extended for Sankar Foundation hospital project under Income-tax Act, preserving eligible tax concessions.
The Central Government specifies that the purchase of equipment and running of hospital projects at Visakhapatnam by Sankar Foundation is an eligible project under Section 35AC, extending prior notifications for a further two-year period commencing with assessment year 2004-2005. The National Committee recommended the extension after satisfaction with project execution, and the Government, exercising powers under sub-section (1) read with the Explanation to Section 35AC, formalized the specification at an estimated cost of rupees three crores sixty-four lakhs fifty-five thousand.

Exemption under section 35AC extended to hospital instrumentation, vehicles and running for a further three-year period.
Central Government specifies continuation of an income-tax exemption for instruments, equipments, a vehicle and the running of B.D. Patel General Hospital at Umreth, Gujarat, following a National Committee recommendation that the project is being properly executed. The notification designates the scheme, with an estimated cost and an additional corpus fund, as an eligible project for a further three-year period commencing with the assessment year 2004-2005.

Exemption under section 35AC: continuation of eligibility for a charitable eye care project following committee recommendation.
Exemption under section 35AC is applied to the Sarvoday Eye Hospital/eye camps project by Sarvoday Arogya Nidhi at Radhanpur and Rajasthan; the Central Government specifies the scheme as an eligible project for a further three-year period commencing with the assessment year 2004-2005 following a National Committee recommendation confirming satisfactory execution and using the statutory mechanism to extend project eligibility.

Exemption under section 35AC extended: eligible charitable healthcare project specified for a further three-year period.
The Central Government, exercising powers under the Explanation to Section 35AC read with sub section (1), specifies the construction, furnishing and running of a 100 bedded Khail Shanker Durlabhji Avedna Ashram for providing free care to terminally ill patients and a day care centre for elderly persons as an eligible project for a further three year period commencing with the assessment year 2004 2005, following the National Committee's recommendation that the project is being executed properly.

Exemption under income-tax provision: project specified and approved cost amended to include corpus fund, extending deduction eligibility.
The Central Government specifies the construction of an old age home complex at Srikakulam by Srikakulam Vayodhikula Sangham as an eligible project for income-tax exemption; the National Committee recommended and the Government amended the earlier notification to increase the approved project cost by incorporating a corpus fund, thereby revising the maximum amount allowed as deduction under the exemption provision in accordance with the Income-tax Rules.

Exemption under section 35AC: extension granted for a specified free eye surgery hospital expansion project, preserving tax relief.
Specification under section 35AC designates the Lions Club of Karnavati Foundation's Expansion Project for purchase of equipment to increase free eye surgeries and run a hospital at Village Ognaj as an eligible project for income-tax exemption, and the Central Government, on the National Committee's recommendation, extends that specified status for a further three-year period commencing with assessment year 2004-2005, noting the project's estimated cost including a corpus fund.

Exemption under section 35AC extended for SOS Children's Village project, confirming continued eligibility for donor tax benefits.
The Central Government specified the SOS Children's Village scheme for administration and maintenance of 27 existing villages as an eligible project under section 35AC, extending its period of specification for a further three years from assessment year 2004-2005 based on the National Committee's recommendation that the project was properly executed; this designation enables tax-exemption treatment for contributions to the specified charitable childcare project, subject to the conditions and temporal limits set by the notification.

Exemption under section 35AC: eligible charitable projects extended and maximum deductible project cost increased.
Central Government specifies the furnishing and running of the Centre for Independent Living and Antop Hill School by the Society for Education of the Crippled as an eligible project or scheme under section 35AC for a further three-year period beginning with assessment year 2004-2005, following the National Committee's recommendation. The Government amends the original notification to increase the maximum amount of cost allowable as a deduction by substituting the prior capped project cost with a higher figure in the notification Table.

Exemption under section 35AC extended for a trust run welfare project after committee recommendation, maintaining project eligibility.
Exemption under section 35AC is specified for the Vruddhashram project run by Bhavnagar Vruddhashram Trust; after an initial three year specification the National Committee recommended and the Central Government approved a further three year extension of eligible project status, identifying the scope (construction, equipment, furnishing and running), project location, estimated cost and inclusion of a corpus fund.

Exemption under section 35AC: Dev Sangha school and hostel construction specified as eligible for tax exempt donations for three years.
The Central Government specified the construction of a school and hostel at Bompass Town by Dev Sangha Seva Pratisthan as an eligible project for tax exempt donations under the Income tax exemption provision, extending its eligibility for a further three year period following a National Committee recommendation and noting the project's estimated cost.

Exemption under section 35AC: specified institutions and projects approved for deductible project costs subject to conditions.
The notification approves specified institutions and their projects as eligible for deduction under Section 35AC, listing each institution, the eligible project or scheme, estimated cost and the maximum deductible amount, and tying approvals to specified assessment years. One approval is subject to conditions including a free-supply obligation for economically weaker sections, maintenance of separate accounts for project receipts and expenses including corpus income, restrictions on use of corpus funds, and prior approval for share transfers.

Research institution approval requires separate research accounts, annual DSIR return by May and audited filings by October.
The National Health and Education Society is approved as an Institution for research-related tax purposes subject to conditions: maintain separate research accounts; furnish 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 account for research activities to the Director General of Income-tax (Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, in addition to filing the return of income. Renewal applications must be submitted in triplicate through the Commissioner and three copies sent to the Secretary, DSIR.

Tax exemption notification for charitable trust granted subject to operational, investment, business and dissolution conditions and regular filing.
Central Government notifies the Divine Light Trust for the Blind, Bangalore under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002 subject to conditions: income must be applied or accumulated solely for trust objects; investments must be limited to forms permitted by section 11(5) except specified voluntary contributions; business income qualifies only if incidental and separately accounted; regular filing of income tax returns is required; and on dissolution surplus and assets must pass to a charitable organisation with similar objectives.

Tax exemption recognition confirms conditional charitable status subject to fund application, permitted investments, business limits and asset transfer rules.
Notification designates "People's Action for Development (Maharastra), Mumbai" under clause (23C)(iv) of section 10 for assessment years 2000-2001 to 2002-2003, subject to conditions: exclusive application or authorised accumulation of income; investments only in permitted modes; exclusion of business income unless incidental and separately maintained; regular filing of returns; and transfer of surplus and assets on dissolution to a similarly purposed charitable organisation.

Tax exemption notification requires exclusive application of income, prescribed investments, compliance and asset transfer on dissolution.
Notification grants tax-exempt status to the Wild Life Association of South India for assessment years 1998-1999 to 2000-2001 subject to conditions: apply or accumulate income wholly and exclusively for its objects; invest or deposit funds only in modes specified in sub-section (5) of section 11 (excluding certain voluntary contributions kept as jewellery or furniture); exclude business profits unless incidental and maintained in separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Charitable exemption recognition grants Vivekananda Nidhi Kolkata conditional tax-exempt status subject to application, investment, business, filing and dissolution rules.
Notification notifies Vivekananda Nidhi, Kolkata under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001 subject to conditions: income must be applied or accumulated solely for the institution's objects; investments restricted to forms in section 11(5) except specified voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus and assets must pass to a like-minded charitable organisation.

Charitable notification grants tax-exempt recognition subject to exclusive application of income and compliance with prescribed conditions.
Notification designates The National Association for the Blind, Karnataka Branch, Bangalore as a notified institution under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004, subject to conditions: apply income wholly to its objects; restrict investments to modes in section 11(5) (with limited exceptions); treat business income as exempt only if incidental and maintained in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.