Tax exemption for charitable association granted subject to income application, permitted investments, business accounting, and filing conditions.
The Central Government notifies People's Action for Development (Maharashtra), Mumbai under clause (23C)(iv) of section 10 of the Income-tax Act, 1961 for assessment year 1996-1997, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to forms specified in section 11(5) (with certain voluntary contributions exempted); business income excluded unless incidental and separately accounted; regular filing of returns; and on dissolution surplus and assets to be given to a charitable organisation with similar objectives.

Tax exemption notification for a charitable trust, subject to exclusive application of income and specified investment and compliance conditions.
The Central Government notifies the Krishna Chandra Memorial Trust for clause (23C)(iv) of section 10, subject to conditions: income must be applied or accumulated solely for its objects; investments restricted to modes in sub section (5) of section 11 except certain tangible voluntary contributions; business income excluded unless incidental with separate books; regular income tax return filing required; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.

Tax exemption recognition: institution granted conditional status subject to charitable-application, investment limits, filing, and dissolution transfer.
Recognition under clause (23C)(iv) of section 10 is granted to the National Council for Applied Economic Research for specified assessment years subject to conditions: exclusive application or accumulation of income for institutional objects; investment and deposit limited to forms permitted by section 11(5) except certain voluntary contributions in kind; business income only if incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similar charitable organisation upon dissolution.

Tax exemption notification under clause 23C(iv) grants recognition subject to application, investment, filing and dissolution conditions.
Recognition of the Centre for Advanced Strategic Studies, Pune under clause (23C)(iv) of section 10 is granted for assessment years 2001-02 to 2003-04 subject to conditions: apply or accumulate income exclusively for stated objects; limit investments to legally permitted forms (with exceptions for certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of returns; and transfer of surplus and assets to a like charitable organisation on dissolution.

Notification under clause (23C)(iv) grants tax-exempt recognition to a charitable foundation subject to compliance and dissolution conditions.
The Central Government notifies the Tibetan Homes Foundation for purposes of clause (23C)(iv) of section 10, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms except specified voluntary contributions; exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Income-tax exemption under clause (23C)(iv) granted to an educational society subject to income application and compliance conditions.
The Central Government notifies clause (23C)(iv) of section 10 to recognize The Muslim Educational Society, Bank Road, Calicut for specified assessment years, conditional on application of income to stated objects, permitted modes of investment, exclusion of non-incidental business income unless separately accounted, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a charitable organisation with similar objectives.

Approval under section 35 research-expenditure eligibility: organisation must keep separate accounts and file annual returns and audited accounts.
Approval under clause (ii) of sub-section (1) of section 35 is granted to M/s The Eye Research Foundation as an Association for 1 April 2002 to 31 March 2005, subject to maintaining separate books for research, filing an annual return of scientific research activities 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 the DGIT (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, alongside the return of income. Renewal applications must be filed in triplicate through the relevant tax authority and to the Secretary, DSIR.

Income-tax exemption under clause (23C)(iv) grants conditional recognition to Shri Anandpur Trust for specified assessment years.
The Central Government notifies Shri Anandpur Trust for purposes of clause (23C)(iv) of section 10, granting conditional recognition for the specified assessment years subject to conditions: income must be applied or accumulated solely for trust objects; investments or deposits are restricted to forms permitted for charitable trusts; business income is excluded unless incidental and separately maintained; returns must be regularly filed; and on dissolution surplus assets must pass to a like charitable organization.

Charitable trust income-tax exemption notified for an Ayurvedic trust subject to conditions on application, investment, business and dissolution.
The trust is notified as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004 provided it applies its income wholly to its objects, confines investments to forms specified in section 11(5) (excluding voluntary contributions retained as jewellery or furniture), treats business income as non-exempt unless incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to a charitable organisation with similar objectives.

Notification under section 10(23C)(iv) grants tax recognition to a labour board subject to specified compliance conditions.
Central Government notification designates the Bombay Iron & Steel Labour Board as eligible under clause (23C)(iv) of section 10 of the Income-tax Act for assessment years 1990-91 to 1992-93, subject to conditions that income be applied exclusively to its objects, investments be limited to modes specified in section 11(5) (with exception for certain voluntary contributions in forms like jewellery or furniture), business profits be excluded unless incidental with separate accounts, regular filing of returns, and transfer of surplus and assets to a charitable organisation upon dissolution.

Tax exemption for religious institution granted subject to application-of-income, investment and reporting conditions for specified assessment years.
Notification designates Shri Krishna Janmasthan Seva Sansthan, Katra Keshav Dev, Mathura for exemption under clause (23C)(v) of section 10 for assessment years 2002-2003 to 2004-2005, subject to conditions: apply income wholly to charitable objects; restrict investments to modes permitted by section 11(5) (except voluntary contributions in kind); exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a like charitable organisation.

Designation as place of public worship permits renovation donations until funds exhausted or statutory deadline under tax exemption rules.
The Central Government specified Sri Sri Sarbomangala Trust Board, Burdwan, as a place of public worship of renown for Income-tax Act exemption purposes, enabling donations for repair and renovation to qualify for tax treatment. The designation is limited to the remaining uncollected portion of funds earmarked in the earlier notification and will cease once that amount is collected or upon the stated statutory cutoff date, whichever is earlier.

Research expenditure approval requires separate research accounts and annual returns plus audited research accounts submission.
Approval is granted to the Foundation for Revitalisation of Local Health Traditions as an Institution for research expenditure deduction under sub-section (1) of section 35 for 2.11.2000 to 31.3.2003, subject to maintaining separate research books, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and a separate audited Income & Expenditure account for research activities to designated tax and research authorities by 31 October; renewal requires triplicate applications through the tax exemption office and direct copies to the Secretary.

Tax exemption for research bureau requires exclusive application of income, permitted investments, separate business accounts, and asset transfer rules.
Notification recognises the Netaji Research Bureau, Kolkata under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) (except certain voluntary contributions in jewellery, furniture, etc.); exclude business profits unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Approval under the Income-tax Act: institution recognized for research tax exemption subject to accounting, reporting, audits and renewal.
Approval is granted to M/s Dr. Jivraj Mehta Smarak Health Foundation under section 35 as an Institution for research-related tax exemption, conditional on maintaining separate research accounts, filing an annual return of scientific research activities by 31st May, and submitting audited annual accounts and audited Income & Expenditure Account for research activities to income-tax exemption authorities and the assessing officer by 31st October; renewal applications must be filed in triplicate through and directly to specified government offices.

Tax exemption recognition under clause 23: AITA Trust notified subject to conditions on accumulation, investment, distribution, and business income.
Notification under clause (23) of section 10 recognizes AITA Trust, New Delhi subject to conditions: the trust must apply or accumulate income per the modified section 11 wholly and exclusively to its objects; investments or deposits are restricted to forms specified in subsection (5) of section 11; income must not be distributed to members except as grants to affiliated institutions; and business profits are excluded unless incidental to objectives with separate books maintained.

Research institution approval under section 35 enables central recognition and imposes annual reporting and audit obligations.
Approval is granted to Breach Candy Medical Research Centre as an Institution under sub-section (1) of section 35 for the specified period, subject to conditions requiring separate books for research, annual scientific returns to the Department of Scientific & Industrial Research by 31 May, and submission of audited annual accounts and audited income & expenditure accounts for research to designated tax and research authorities by 31 October each year, in addition to filing the return of income with the designated Assessing Officer.

Income tax research approval imposed with separate research accounts and annual audited submissions required by specified deadlines.
Approval is granted to M/s Madras School of Economics as an Institution for purposes of clause (iii) of subsection (1) of the Income-tax Act, subject to maintaining separate research accounts, furnishing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31st May each year, and submitting annually by 31st October audited annual accounts and audited income and expenditure accounts for research activities to the designated tax and science authorities while filing the return of income with the designated Assessing Officer.

Research institution approval under section 35: compliance requires separate accounts, annual return and audited submissions annually.
Approval of M/s The Childs Trust Medical Research Foundiation as an Institution under clause (ii) of sub section (1) of section 35 is granted for 1.4.2000 to 31.3.2003 subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May annually, and submitting audited annual accounts and audited income & expenditure account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 31 October each year, alongside the income tax return; renewal applications must be filed in triplicate through the tax exemption authority and directly to the DSIR.

Research exemption approval requires separate research accounts, annual DSIR return by May and audited accounts filing by October.
Approval is granted to India Heritage Research Foundation, Parmarth Mandir Premises, as an Institution under clause (iii) of sub section (1) of section 35 read with rule 6, effective 1.4.2000 to 31.3.2003, subject to maintaining separate research accounts, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and audited income & expenditure account for the research activities to designated tax and scientific authorities by 31 October each year, in addition to filing the return of income tax; renewal applications must be filed in triplicate through the competent tax exemptions office and sent to the Secretary, DSIR.