Tax exemption under section 10(23C)(iv) for institution-related receipts, conditional on application, investment and audit compliance.
Income received by any person on behalf of the Administrative Staff College of India, Hyderabad shall not be included in that person's total income provided the Institution applies or accumulates income solely to its objects with limited accumulation beyond fifteen percent, confines investments to prescribed modes, treats business income as taxable unless incidental with separate books, files regular returns, transfers surplus on dissolution to a similar organization, and furnishes a prescribed accountant's audit report; the exemption applies only to receipts on behalf of the Institution for assessment years 2005-06 onwards and is subject to rescission if conditions are breached.

Industrial park notification enables income tax incentives subject to infrastructure, unit count and compliance requirements.
Notification designates M/s. Datt Infrastructure & Services Limited's project at Bantakhedi as an industrial park eligible for tax incentives under clause (iii) of sub section (4) of Section 80 IA, conditional on specified allocable area proportions, minimum unit count, prescribed infrastructure expenditure and components, commencement timing, continued operation by the developer, compliance with the Industrial Park Scheme, 2002, and regulatory approvals; misrepresentation, unapproved amendments, delayed commencement beyond the prescribed period, or noncompliance will invalidate approval and may prompt withdrawal by the Central Government.

Industrial park approval conditions tax benefit eligibility and require specified investment, operational continuity, unit thresholds and compliance.
The Central Government notifies M/s. G. Amarender Reddy's undertaking as an industrial park under section 80-IA(4)(iii), subject to conditions specifying location, area, permitted activities, allocable area percentages, minimum unit count, investment and commencement timeline. Eligibility for tax benefits is contingent on locating the required number of units and continued operation by the promoter; infrastructure expenditure minimums (50% generally, 60% if built-up space provided), a cap on single-unit occupation, separate statutory approvals for foreign investment, transfer notification requirements, and invalidation for misinformation or unapproved amendments are prescribed.

Industrial park approval under section 80IA: tax eligibility conditioned on infrastructure, unit thresholds and compliance obligations.
Notification designates M/s. Dynamic Constructions Private Limited's project as an industrial park under the relevant tax incentive provision, listing location, area, permitted activities, allocable area percentages, minimum number of units, investment and commencement particulars. Tax benefits are conditioned on the presence of the minimum units and continued operation by the developer. The annexure prescribes minimum infrastructure investment ratios, defines common infrastructure, caps single unit occupancy at fifty percent of industrial area, requires separate statutory approvals for foreign investment, mandates fresh approval if commencement is delayed over one year, and provides for invalidation or withdrawal for misinformation, undisclosed material facts, unauthorized amendments, or transfer without requisite intimation.

Industrial park benefits tied to compliance and unit occupancy requirements, with infrastructure investment and transfer controls.
Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to conditions: 100% allocable industrial area, minimum 261 units, specified investment and commencement date, and tax benefits available only after the prescribed number of units are located. The notification mandates minimum infrastructure expenditure thresholds, lists common infrastructure elements, limits single unit area occupancy, requires statutory approvals, regulates transfers of operation, and permits withdrawal or invalidation of approval for non compliance or misrepresentation.

Industrial park notification designates RSIDC project as eligible for tax benefits subject to compliance conditions.
Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Raisingh Nagar project as an industrial park under clause (iii) of sub section (4) of Section 80 IA, subject to annexure conditions: 61.77 acres, minimum 30 industrial units, specified investment and commencement date, infrastructure expenditure thresholds (50% general; 60% if built up space provided), provision of common facilities, cap of fifty percent area per single unit, requirement for separate statutory/FDI approvals, operator continuity during benefit period, transfer intimation requirement, and invalidity/withdrawal consequences for misinformation, non disclosure, amendments without approval or non compliance.

Industrial park tax benefit approved under tax law, subject to compliance, statutory approvals and operational conditions.
The Central Government notifies M/s. Velankani Information Systems Private Limited's undertaking as an industrial park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, activity mix, minimum unit count and investment estimates. Approval requires meeting minimum infrastructure investment proportions (including built-up industrial space), provision of common facilities on commercial terms, a cap on single-unit occupancy of allocable industrial area, obtaining requisite statutory clearances, and compliance with the Industrial Park Scheme, 2002; failure to comply or nondisclosure invalidates approval.

Tax free municipal bonds: exemption for registered holders subject to issuance specifications and amended issuance window.
Specification under section 10(15)(vii) designates certain bonds issued by Ahmedabad Municipal Corporation as tax free municipal bonds for the notification period; the tax exemption for interest is available only if the bondholder registers his or her name as holder with the issuing corporation. Subsequent amendment notes modify the issuance timeframe applicable to this specification.

Correction of Official Gazette Serial Numbers: Hindi versions to reflect corrected S.O. and file numbers as per English.
A corrigendum rectifies discrepancies between English and Hindi versions of Income Tax notifications dated 15/2/2007, confirming the English S.O. numbers and F.Nos. as correct and providing a full mapping so the Hindi versions are to be read with the specified amended S.O. designations and corresponding file numbers.

Investor Protection Fund designation for Stock Exchange Investors' Protection Fund, conferring specified status under income-tax law.
Central Government specifies the Stock Exchange Investors' Protection Fund as an Investor Protection Fund under clause (23EA) of section 10 of the Income-tax Act, naming the fund with its Mumbai address and noting it is set up by The Stock Exchange, Mumbai.

Exemption for institutional receipts: income received on behalf of a notified religious institution excluded from total income subject to conditions.
Income received by any person on behalf of the specified religious institution shall not be included in that person's total income, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, business incidental test with separate books, regular filing of returns, transfer of assets on dissolution to a like organization, and audit and furnishing of the accountant's report.

Charitable income exemption for institution recipients subject to compliance with application, investment, audit, and dissolution conditions.
Exemption under Section 10(23C)(iv) applies to any income received by any person on behalf of Chen Women Development Society, subject to conditions: income must be applied or accumulated exclusively for the Institution's objects with limits on accumulation; investments confined to forms specified in section 11(5); business income taxable unless incidental and separately accounted; regular return filing; audited accounts and prescribed audit report; and transfer of surplus on dissolution to a similar organization. Applies to recipients only from AY 2006-07 onward and may be rescinded if conditions are not met.

Charitable trust income exemption: contributions received on behalf of the Church excluded from donor's taxable income subject to conditions.
Notification exempts income received by any person on behalf of The Church of South India Trust Association from inclusion in that person's total income, subject to conditions: application of income wholly and exclusively to institutional objects with limited accumulation; restriction of investments to modes permitted under section 11(5); exclusion of business income unless incidental and separately accounted; regular return filing; audit and prescribed audit report; and transfer of surplus/assets on dissolution to a like-minded organization. The exemption applies only to recipients acting for the Institution and is subject to rescission for noncompliance.

Incubator equity investment recognised under amended tax rules, permitting incubators to acquire equity shares of incubatees.
Introduces a new clause in rule 17C permitting investment by incubators by acquiring equity shares of incubatees, and defines incubatee and incubator as entities to be notified by the Ministry of Science and Technology.

Charitable income exemption for receipts on behalf of The Tribune Trust, subject to compliance, audit and dissolution conditions.
Any income received by any person on behalf of The Tribune Trust, Chandigarh shall not be included in that person's total income under the notification invoking Section 10(23C)(iv), provided the Institution applies or accumulates income exclusively for its objects with time-bound accumulation restrictions, confines investments to permitted modes, treats business income as taxable unless incidental with separate books, files regular income-tax returns, transfers surplus on dissolution to a like organization, and procures an accountant's audit report furnished with its return.

Tax exemption for donations to Sant Nirankari Mandal conditioned on exclusive application of funds and specified investment modes.
Notification exempts income received by persons on behalf of Sant Nirankari Mandal from their total income under section 10(23C)(v), subject to conditions including wholly and exclusively applying or limited accumulation of income, restricted investment modes per section 11(5), business income only if incidental with separate books, regular filing of returns, mandatory audit and prescribed audit report, and transfer of surplus on dissolution to similar organizations.

Tax exemption for National Culture Fund donors secured subject to compliance with accumulation, investment, audit and filing conditions.
Exemption applies to income received on behalf of the National Culture Fund provided the Institution applies or limits accumulation of income to prescribed thresholds and periods, confines investments to permitted modes, treats business income as taxable unless incidental with separate accounts, files returns regularly, obtains and files the prescribed audit report, and on dissolution transfers surplus assets to a like-minded organization; the exemption covers only receipts on behalf of the Institution, is effective from assessment year 2003-04, and is rescindable if conditions or genuineness are not satisfied.

Exemption for income received on behalf of charitable institution: recipients' receipts excluded from taxable income subject to conditions.
Exemption under Section 10(23C)(iv) excludes from a recipient's total income any amounts received on behalf of "CRY-Child Relief and You," subject to conditions: exclusive application or limited accumulation of income, permitted investment modes, exclusion of business income unless incidental with separate books, regular return filing, statutory audit and report submission, and transfer of surplus on dissolution to a similar organization; applicable to recipients from assessment year 2006-07 onwards and rescindable if activities are not genuine or conditions are not met.

Tax exemption for donations on behalf of charitable institution subject to specified application, investment, audit and dissolution conditions.
Any income received by any person on behalf of City Mission of India, CMI Children's Home, Dahisar, Mumbai, shall not be included in such person's total income provided the Institution applies or accumulates its income wholly and exclusively for its objects (with limited accumulations), invests or deposits funds only in permitted modes, restricts exempt treatment for business income to incidental activities with separate books, files income-tax returns regularly, obtains and furnishes a prescribed audit report, and on dissolution transfers surplus and assets to an organization with similar objectives.

Charitable income exemption under Section 10(23C)(iv) excludes receipts on behalf of a notified foundation subject to compliance.
Notification accords charitable exemption under Section 10(23C)(iv) for income received by any person on behalf of Cancer Aid & Research Foundation, Mumbai, subject to conditions: exclusive application or regulated accumulation of income, permitted modes of investment, exclusion of business receipts unless incidental with separate books, regular tax return filing, mandatory audit and audit report submission, and transfer of surplus on dissolution to a similar organization; applicable to recipients' receipts on behalf of the Institution only and effective for assessment years from 2007-08 onward, with rescission if activities are not genuine or conditions not complied with.