Industrial Park approval under tax incentive rules requires specified infrastructure, allocation limits and compliance conditions.
Notification under clause (iii) of sub section (4) of section 80 IA notifies M/s Western India Kinfra Limited's industrial park as approved subject to Schedule conditions: minimum 66 per cent of allocable area for industrial use; allocable area excludes common facilities; commercial use capped at 10 per cent; infrastructure defined to include common utilities; minimum infrastructure investment thresholds (50 per cent generally, 60 per cent where built up space provided); no single unit to occupy more than 50 per cent of allocable industrial area; statutory approvals for foreign investment required; continued operation required while benefits are availed; Central Government may withdraw approval for non compliance or undisclosed material facts.

Specified securities under section 54EB: notified debentures qualify subject to reinvestment and holding conditions.
The Central Board of Direct Taxes designates debentures to be issued by M/s Adani Port Infrastructure Ltd. as long term specified securities under section 54EB, subject to issuance within the notified period and monetary limit. The tax treatment applies only where an assessee invests net consideration from a long term capital asset into these debentures, and if the debentures are transferred or converted into money within seven years of allotment the original investment becomes chargeable to tax as capital gains under the section.

Long-term specified securities designation limits issuance and ties investment to capital gains with a mandatory holding condition.
Certain equity shares of a specified public company are designated as long-term specified securities where issued within one year and funded from net consideration of a long-term capital asset transfer; if these shares are transferred or converted into money within three years of allotment, the initial investment is chargeable to tax as capital gains.

Long-term specified securities: bonds eligible for capital gains reinvestment with a seven-year charge-back rule.
Bonds by Infrastructure Leasing & Financial Services Ltd. are specified as long-term specified securities for capital gains reinvestment purposes; issuance is permitted within one year up to a prescribed aggregate amount. Investment must be made out of net consideration from transfer of a long term capital asset, and if the assessee disposes of or converts the bonds into money within seven years of allotment the initial investment is chargeable to tax as capital gains.

Long-term specified securities: bonds specified for reinvestment of capital gains, subject to lock-in and chargeability on early conversion.
Notification specifies bonds of a named infrastructure finance company as long-term specified securities under section 54EA, limited by issuance period and aggregate amount, conditioned on investment of net consideration from transfer of a long-term capital asset; if the assessee transfers or converts the allotted bonds into money within a defined short period from allotment, the initial investment is chargeable to tax under the head Capital Gains pursuant to the section.

Long-term specified securities designation allows rollover from long-term capital asset; withdrawal within seven years triggers capital gains tax.
Central Board of Direct Taxes designates specified equity shares of Konaseema EPS Oakwell Power Ltd. as long-term specified securities for section 54EB, allowing investment of net consideration from transfer of a long-term capital asset into those shares issued within one year; if the allotted shares are transferred or converted into money within seven years, the initial investment is chargeable to tax under the head "Capital Gains".

Long-term specified securities: equity issuance under section 54EA with reinvestment requirement and holding-period consequences on premature sale.
Central Board of Direct Taxes specifies equity shares of M/s Konaseema EPS Oakwell Power Ltd. as long-term specified securities, subject to issuance within one year and a prescribed aggregate limit, and conditional on investment from net consideration of a long-term capital asset transfer. If the specified shares are transferred or converted into money within three years of allotment, the initial investment shall be chargeable to tax under the head Capital Gains in accordance with the statutory provision.

Long-term specified securities: equity bought from long-term capital asset proceeds qualifies, but a three-year conversion triggers capital gains tax.
The notification specifies equity shares issued by Information Technology Park Ltd. as long-term specified securities under section 54EA provided subscription is made from net consideration of a long term capital asset transfer. If the assessee transfers or converts the allotted equity into money within three years of allotment, the initial investment shall be chargeable to capital gains in accordance with the section.

Long-term specified securities designation conditions investment from capital gains and taxes early disposal as capital gains.
The notification designates certain equity shares as long-term specified securities under section 44EA where the investment is made out of net consideration from transfer of a long-term capital asset; if the assessee transfers or converts the allotted equity into money or otherwise disposes of it within a prescribed holding period from allotment, the initial investment in each equity share is chargeable to tax under the head "Capital gains" pursuant to the section.

Long-term specified securities under section 54EB: reinvestment from capital gains requires holding for a seven-year period to avoid capital gains tax.
Specification under section 54EB designates equity shares of Information Technology Park Ltd as long-term specified securities, subject to issuance within one year and a capped aggregate issue amount; investment must be made out of net consideration from transfer of a long-term capital asset. If the assessee transfers or realizes the allotted specified shares within seven years of allotment, the initial investment shall be chargeable to tax as Capital gains in accordance with the section.

Long-term specified securities designation permits reinvestment of capital gains into specified bonds, subject to a seven-year anti-conversion rule.
The notification designates certain corporate bonds as long-term specified securities for reinvestment of net consideration from the transfer of long-term capital assets, restricts issuance to a limited period and capped aggregate amount, and conditions qualification on investment from such net consideration. It further provides that if an assessee transfers or converts the allotted bonds into money within seven years of allotment, the initial investment will be chargeable to tax as capital gains.

Research institution approval requires separate research accounts and specified annual filings to tax and science departments by deadlines.
Approval is granted to specified organisations as institutions for purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act. Conditions require separate books for research activities; an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submission of audited annual accounts and audited income-and-expenditure accounts for research activities to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October, in addition to filing the return of income to the designated Assessing Officer.

Long-term specified securities designation enables reinvestment from long-term capital gains subject to prescribed holding and reconversion consequences.
The notification designates certain equity shares issued by a specified public company as long-term specified securities for reinvestment of net consideration from transfer of long-term capital assets, subject to issuance within a limited period and an aggregate limit. It conditions the reinvestment benefit on investment from net consideration and provides that if the allotted shares are transferred or converted into money within the prescribed holding period, the initial investment will be chargeable to tax under the head Capital Gains.

Long-term specified securities designation permits capital gains reinvestment relief but triggers recapture if disposed within three years.
The Central Board designates equity shares to be issued by M/s Information Technology Park Ltd. as long-term specified securities under section 54EA, provided the investment is made out of net consideration from the transfer of a long-term capital asset in accordance with that section; if the assessee transfers or converts the allotted specified equity into money or otherwise disposes of it within three years from allotment, the initial investment shall be chargeable to tax under the head Capital Gains in accordance with section 54EA.

Long-term specified securities designation permits specified bonds as reinvestment to defer capital gains tax under notification.
The notification designates specified bonds issued by a named company as long-term specified securities under section 54EB, allowing reinvestment of net consideration from transfer of a long-term capital asset into those bonds; it conditions qualification on investment from such net consideration and subjects any transfer or conversion of the allotted bonds within seven years to chargeability as capital gains.

Long-term specified securities: designation permits reinvestment of capital gains in specified equity with a three-year lock-in.
Notification designates equity shares of M/s Kirloskar Power Supply Company Ltd. as long-term specified securities, permitting their issue within one year subject to a prescribed aggregate cap. Investment must be made from net consideration of a long-term capital asset transfer; if the assessee transfers or converts the allotted specified equity into money within three years of allotment, the initial investment becomes chargeable to tax under Capital Gains in accordance with the statutory provision.

Exemption under section 35AC: specified institutions' projects approved with capped deductible costs for defined periods.
Exemption under section 35AC formally approves specific institutions and designates eligible projects or schemes, recording estimated project costs and the maximum portion of those costs allowable as deductions. The notification lists ten institutions with project descriptions (education, rural development, healthcare, animal welfare, environment and aquaculture, kidney research, piggery) and fixes capped deductible amounts-noting where corpus funds form part of the deductible cap-and prescribes one year and three year approval periods for specified projects.

Approval under section 35(1)(iii) granted to specified institutions, subject to accounting, reporting conditions and audits required annually.
Approval is granted to specified organisations as qualifying Institution for the purposes of section 35(1)(iii), 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 the research activities to specified tax and scientific authorities by 31 October alongside the income-tax return.

Long-term specified securities designation under section 54EB restricts transferability and triggers capital gains taxation on early conversion.
The Central Board of Direct Taxes designates specified debentures issued by the named public company as long-term specified securities under section 54EB, conditioned on investment from net consideration of a long-term capital asset and subjecting premature transfer or conversion within the statutory holding period to tax as capital gains.

Long-term securities designation: equity shares permitted as reinvestment from long-term capital gains, with transfer restriction and recapture on early conversion.
The Central Board of Direct Taxes designates specified equity shares as long-term specified securities, permitting issuance by a named public company within a specified allotment period subject to a capped issuance amount and a non-transferability condition for a defined holding period. Investment must be made from net consideration of a long-term capital asset transfer; if the assessee disposes of or converts the allotted shares into money within the holding period, the initial investment is chargeable to tax as capital gains under the relevant statutory provisions.