Income exemption for institutions conditioned on exclusive application, limited accumulation, restricted investments, and filing compliance.
Income received by any person on behalf of Guruvayur Devaswom shall not be included in such person's total income for the specified assessment years, provided the Institution applies or accumulates income exclusively for its objects with limited accumulations above fifteen percent for up to five years, confines investments to prescribed forms, treats business income as exempt only if incidental with separate books, files returns regularly, and on dissolution transfers surplus assets to a like organization; the notification applies only to recipients' receipts and does not determine the Institution's separate taxability.

Tax exemption for royalty and technical fees: specified foreign companies' payments for security-related projects excluded from taxable income.
Notification excludes from taxable total income the royalty and fees for technical services received by specified foreign companies under listed agreements with the Government of India for services relating to security-connected projects, chiefly the Kaveri engine programme; royalty exemption applies only where such royalty arises on or after 1 April 2003.

Salary definition expanded for TDS reporting, triggering revised Form 24Q annexure and quarterly disclosure requirements.
Amendment to Form 24Q substitutes the serial entry on salary details, mandates Annexure I each quarter and Annexure II in the final quarter, and broadens the definition of salary to include wages, pension, gratuity (subject to exemptions), fees, commission, bonus, perquisites, termination payments, advance salary, leave encashment (subject to exemptions), taxable provident fund accretions, deemed Fourth Schedule income, and employer pension contributions. Note (5A) requires quarterly figures for salary and TDS. The new Annexure II prescribes itemised columns for employee identifiers, salary components, specified deductions, Chapter VI-A aggregations, taxable income, tax components, net tax payable, year aggregate TDS, and shortfall/excess in deduction.

Income exemption for donations to the Ashram, subject to application, investment, business-incidence and dissolution conditions.
Any income received by any person on behalf of Sree Ramkrishna Satyananda Ashram shall not be included in that person's total income for the assessment years 2004-2005 to 2006-2007 under Section 10(23C)(iv), subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business income unless incidental with separate books, regular return filing, and transfer of surplus on dissolution to a similar organization.

Income exemption for charitable trust receipts applies to Navajivan Trust when prescribed conditions on application, investment, accounting and dissolution are met.
Receipts received by any person on behalf of Navajivan Trust, Ahmedabad shall not be included in that person's total income for assessment years 1998-1999 to 2000-2001 under the charitable trust exemption, provided the Institution applies or accumulates income solely for its objects; confines investments or deposits to permitted forms; excludes business income unless incidental and separately accounted; files returns regularly; and on dissolution transfers surplus assets to a like organization.

Urban area declaration designates specified municipal limits as urban for Income-tax Act purposes, effective on Gazette publication.
The Central Government, invoking the Explanation to sub-section (1), declares the municipal limits listed in the Schedule as urban areas for the purposes of the Income-tax Act provision, having regard to population, concentration of industries, planning needs and other relevant factors; the Schedule lists specified municipalities in Karnataka and Goa, and the notification is effective on publication in the Official Gazette.

Tax notification amendments modify scheduled industrial area listings, altering eligible localities and effectiveness upon official gazette publication.
The notification under Section 80-IC(2)(a)(ii) amends the Schedule for the State of Uttaranchal by substituting, omitting and replacing specified column entries and locality identifiers across multiple district sub-headings, thereby altering the listed industrial estates and areas to which the provision applies; the changes take effect on Gazette publication and, for estates not yet designated by the State Government, on the date of their state-level notification or designation.

Income exemption for donations received on behalf of a religious institution, subject to application, investment and reporting conditions.
Notification exempts income received by any person on behalf of Shree Gokarn Parthagali Jeevotham Math, Mumbai from inclusion in the recipient's total income for the specified assessment years, subject to conditions requiring application or limited accumulation of income to institutional objects, permitted modes of investment under section 11(5), exclusion of business profits except when incidental with separate accounts, regular filing of returns, and transfer of surplus on dissolution to a similarly purposed organization.

Income exemption for donations received on behalf of a charitable institution subject to specified operational and compliance conditions.
Income received by any person on behalf of Indo US Science & Technology Forum is exempt from inclusion in the recipient's total income for the assessment years 2001-2002 to 2003-2004, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a like-minded organization. The exemption covers only receipts made on behalf of the Institution.

Exemption under Section 10(23C)(iv) shields income for Indo US Science & Technology Forum, subject to application, investment and filing conditions.
Income received by any person on behalf of Indo US Science & Technology Forum is exempt from inclusion in the recipient's total income for assessment years 2004-2005 to 2006-2007, subject to conditions: application or limited accumulation of income for the Institution's objects, permitted modes of investment, exclusion of non-incidental business income unless separately accounted, regular filing of returns, and transfer of surplus/assets on dissolution to a like-minded organization; notification applies only to receipts on behalf of the Institution and not to other recipient income.

Charitable income exemption for amounts received on behalf of a foundation, subject to accumulation, investment and filing conditions.
Exemption applies to amounts received by any person on behalf of Swadeshi Jagaran Foundation for the specified assessment years, conditional on application or permissible accumulation of income for institutional objects with a limited accumulation period for excess amounts, investment only in forms specified for charitable funds, business income being incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a like-minded organization. The exemption is limited to recipients acting on behalf of the Institution and does not affect taxation of the Institution's own income.

Exemption under Section 10(23C)(iv) excludes income received on behalf of a religious institution, subject to compliance conditions.
Income received by any person on behalf of Shri Chitrapur Math, Bangalore shall not be included in that person's total income for assessment years 2005-2006 to 2007-2008 under the notification invoking Section 10(23C)(iv), subject to conditions: application or limited accumulation of income, restricted modes of investment, exclusion of non-incidental business income unless separately accounted, regular filing of returns, and transfer of surplus/assets on dissolution to an organisation with similar objectives.

Exemption under section 35AC extended for specified rural development projects through a notified scheme, enabling continued tax-deductible support.
The Central Government specifies a multi-village rural development project carried out by Srinivasan Services Trust as an eligible project for tax exemption under section 35AC for a further three-year period, following prior notifications, expansion of project villages, and a recommendation by the National Committee, and does so without any change to the approved estimated cost.

Tax exemption for integrated rural development renewed for SEWA Rural, extending eligible project status with funding unchanged.
The Central Government specifies SEWA Rural's Integrated Rural Development project as an eligible scheme for Income Tax exemption for three years from financial year 2005-2006, covering health and medical services for rural poor and tribals, vocational training for ages 15-35, income generation activities for women, promotion of gramodyog, and assistance for low cost housing, without change to the approved estimated cost and corpus fund, following prior extensions and a National Committee recommendation.

Tax exemption under section 35AC extended for ASHRAYA rehabilitation project, specified as eligible for a further period.
The Central Government has re-specified ASHRAYA's home/rehabilitation centre for physically handicapped female children in Kollam, Kerala as an eligible project for exemption under section 35AC for a further three years commencing from the financial year 2005-2006, on the National Committee's recommendation that the scheme is being properly executed. The specification is confirmed without any change to the approved estimated cost of Rs.20.18 lakhs and implements the rule-based mechanism for extending eligibility of social welfare projects.

Exemption under section 35AC: eligible status for Kanoria Hospital project extended, maintaining approved cost and tax relief eligibility.
Exemption under the Income-tax Act is extended to the Kanoria Seva Kendra project for construction, equipment purchase, mobile van procurement, furnishing and operation of Kanoria Hospital and Research Centre at Gandhi Nagar, Gujarat, with no change to the approved estimated cost, following the National Committee's recommendation and specifying the project as eligible for a further three year period commencing from the stated financial year.

Section 35AC project designation extended, continuing tax-exempt status for Kai. Mohan Thuse Netra Rugnalaya for three years.
Specification under section 35AC renews the designation of housing for doctors, nurses and essential staff and provision of instruments, equipment and furniture for Kai. Mohan Thuse Netra Rugnalaya, Narayangaon, Pune, as an eligible project for income-tax exemption for a further three-year period commencing financial year 2005-2006, without any change to the approved estimated cost and corpus fund, following recommendation by the National Committee under rule 11M.

Exemption under section 35AC: project for enhancing socio-economic status of disabled extended for a further three-year period.
The Central Government specifies NASEOH's project for enhancing the socio economic status of disabled in Ahmedabad as an eligible project for tax exemption, extending its specified period for a further three years commencing with financial year 2005-2006, on the recommendation of the National Committee for Promotion of Social and Economic Welfare and without change to the approved estimated cost and corpus fund.

Exemption under Section 35AC: Pain Relief Centre project specified for a three year eligibility extension commencing 2005-06.
Exemption under section 35AC is applied to the equipment and operation of the Pain Relief Centre (SATSEVA) run by Care India Medical Society at Bhavani Peth, Pune, with the Central Government specifying the scheme as an eligible project for a further three-year period commencing in the financial year 2005-2006 and retaining the previously approved estimated cost and corpus fund.

Exemption under section 35AC extended for hospice construction; allowable project cost ceiling increased and eligibility renewed.
The construction, equipment and furnishing of a 50 bed hospice by Bangalore Hospice Trust is re specified as an eligible project for tax deduction for a further three years beginning with financial year 2005-2006; the National Committee recommended the extension and the notification increases the maximum project cost ceiling in the original notification, thereby amending the allowable deduction cap for the project.