Research institution approval under section 35: institutional recognition granted with annual DSIR return and audited accounts submission requirements.
Central Power Research Institute is approved as an Institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act for the stated period, subject to maintenance of separate books for research activities, filing an annual return of scientific research activities with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income & Expenditure account for research activities to designated income tax and DSIR authorities by 31 October each year; renewal applications must be filed in triplicate.

Research institution approval: subject to separate research accounts and annual audited returns submitted to specified authorities.
M/s Thakur Research Foundation is approved as an Institution under clause (iii) of sub section (1) of section 36 for the period specified, subject to maintaining separate books for research, furnishing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting annually by 31st October audited Annual Accounts and audited Income & Expenditure Account for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions), in addition to filing the return of income; renewal applications must be made in triplicate through the designated tax authorities and to the Secretary, DSIR.

Research institution approval under section 35 requires separate research accounts, annual scientific returns and audited submissions.
Approval is granted to M/s Kalyani Gorakshan Trust as an Institution under clause (ii) of sub section (1) of section 35 for the period 1.4.2000-31.3.2003, subject to maintaining separate books for research, furnishing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31st May, and submitting audited annual accounts and an audited Income & Expenditure account for research to specified tax and scientific authorities by 31st October each year, in addition to the regular income tax return; renewal applications must be submitted in triplicate.

Tax exemption approval granted for an infrastructure project subject to compliance, audited accounts and reporting conditions.
Approval is granted to M/s New Tirupur Area Development Corporation Ltd under section 10(23G), read with rule 2E, for its integrated water supply and sewage project, subject to compliance with statutory provisions. The approval is conditional on maintaining books of account, obtaining an audit by an accountant and furnishing the required audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails to meet these audit and reporting obligations.

Tax exemption approval under section 10(23G) conditions entitlement on compliance, audit and continuation of infrastructure activity.
Approval is granted to M/s Bharti Mobile Ltd for tax exemption under a specified provision of the Income-tax Act for the assessment years 2001-2004, subject to conformity with the statutory provision and rule. The approval may be withdrawn if the enterprise ceases the infrastructure activity, fails to maintain or audit books of account as required, or fails to furnish the prescribed audit report.

Tax exemption under section 10(23G) approved for port infrastructure project, subject to compliance and audit conditions.
Approval granted to M/s Kakinada Seaports Ltd under section 10(23G), read with rule 2E, for its Kakinada Port project covering operation and management of existing berths and construction of an additional berth, conditional on conformity with section 10(23G) and rule 2E. The Central Government may withdraw approval if the enterprise ceases to carry on an infrastructure facility, fails to maintain books of account or obtain the required audit, or fails to furnish the audit report mandated by sub-rule (7) of rule 2E.

Approval under section 10(23G) granted to telecom enterprise, conditional on continued infrastructure activity and audit compliance.
Approval is granted to M/s Tata Teleservices Ltd for specified assessment years for its basic telephone services project in designated telecom circles, subject to conformity with the tax exemption provision and applicable rules. The approval requires maintenance of books of account, audit by an accountant and furnishing of the audit report; the Central Government may withdraw approval if the undertaking ceases the infrastructure activity, fails to maintain and audit accounts, or fails to furnish the audit report.

Research exemption approval requires separate research accounts and annual audited filings to tax and science authorities.
Approval under sub-section (1) of section 35 of the Income-tax Act, 1961 is granted to M/s Poona Medical Research Foundation for 1 April 2002 to 31 March 2004, subject to maintaining separate books for research activities; furnishing 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 account for the research activities to the Director General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31 October each year, besides filing the return of income with the designated Assessing Officer.

Research association approval under section 35 imposes annual accounting, audited reporting, and renewal application obligations for exemption eligibility.
Approval recognises the organisation for income tax exemption for scientific research under the category Association, subject to maintaining separate research accounts, filing an annual scientific research return by 31 May, and submitting audited annual accounts and audited income and expenditure statements for research activities by 31 October to designated tax and scientific authorities alongside the income tax return; renewal applications must be filed in triplicate through the tax exemptions office and separately to the scientific research department.

Research exemption under section 35 grants institutional recognition subject to separate accounting and annual reporting obligations.
Approval under section 35(1)(ii) recognises Kasturba Health Society as an "Institution" for research-related tax benefits, conditional on maintaining separate research accounts, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by the prescribed deadline, and submitting audited annual accounts and audited Income & Expenditure accounts for the research activities to designated tax and scientific authorities by the prescribed annual deadline, alongside the regular return of income; renewal applications must be made in triplicate through the tax authorities and sent to the Secretary, DSIR.

Approval under section 10(23G) permits tax-exempt status for a power infrastructure project subject to compliance and audit conditions.
Approval under section 10(23G) is granted to M/s BSES Andhra Power Limited for its 220 MW Combined Cycle Power Project at Samalkot, subject to conformity with section 10(23G) read with rule 2E. The approval is conditional and may be withdrawn if the undertaking ceases to carry on the infrastructure facility, fails to maintain books and obtain audits as required by rule 2E(7), or fails to furnish the required audit report.

Approval under section 35CCB: conservation programme approved with conditions on accounts, reports and authority oversight.
Approval is granted to M/s Vanarai and its conservation of natural resources programme for 1 April 2001 to 31 March 2002, subject to conditions requiring separate accounting of donations, submission of a progress report for the financial year, annual audited accounts showing total income and liabilities to be sent to the prescribed authority and the tax commissioner, and the institution's obligation to furnish these reports at the earliest; the approval is subject to ongoing oversight and may be withdrawn retrospectively.

Depreciation rates adjusted for specified machinery and plant entries under Income tax rules, increasing statutory allowance for those assets.
The notification amends Appendix I, Part A (Tangible Assets), III. Machinery and Plant, sub item (3) by substituting the figures in column 2 for entries (viii), (ix) and (x), thereby altering the numerical schedule entries applicable to those machinery and plant classifications.

Notification amendment updates amendment numbering and corrects the footnote citation in an income tax notification published in the Gazette.
The notification amends S.O. 278(E) dated 11 March 2003 by replacing the parenthetical designation in rule 1, sub rule (1) from "(Second Amendment)" to "(Third Amendment)" and by correcting the footnote citation from No. S.O. 104(E) dated 28th January, 2003 to No. S.O. 138(E) dated 6th February, 2003.

Corrigendum adding vehicle to permitted assets in an income tax notification governing a charitable project description.
This corrigendum amends a prior Income Tax notification by inserting the word vehicle into the project description, so that the enumerated activities include construction of buildings, purchase of equipment, vehicle, furnishing, development of a botanical garden and running of the named research foundation; it specifies that the replacement applies to the identified paragraphs of the original Gazette notification.

Exemption under section 35AC: specification continued and approved project cost increased for Integrated Rural Development Project.
The Central Government specifies the Integrated Rural Development Project by Jankidevi Bajaj Gram Vikash Sanstha as an eligible scheme under section 35AC and, following a National Committee recommendation, amends the prior notification by substituting a higher approved maximum project cost in the notification Table, thereby changing the ceiling for amounts allowable as a deduction under the provision for that project.

Exemption under section 35AC extended for specified Integrated Rural Development projects, preserving their eligible project status under income-tax rules.
The Central Government, under the Explanation to Section 35AC of the Income tax Act, specifies the Integrated Rural Development scheme by Lupin Human Welfare and Research Foundation at Bharatpur and Raisen as an eligible project for a further period of three years commencing from assessment year 2003 2004, following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC: specified educational project by Bhil Seva Mandal extended as eligible scheme for tax-exempt donations.
The Central Government specifies and extends qualification of Bhil Seva Mandal's Expansion of Educational activities project as an eligible scheme for exemption under section 35AC, covering construction/repair of buildings and walls, purchase of equipment, erection of hedges/bunds/trenches, and provision of water tanks and pipe lines for economically weaker sections in specified Gujarat districts, following a National Committee recommendation and including an estimated project cost and corpus fund.

Exemption under tax provision extended for Sri Sathya Sai Heart Hospital scheme, renewing its eligible project status further.
The Central Government specifies the land development, construction, equipment, furnishing and operation of Sri Sathya Sai Heart Hospital by Prashanti Medical Services and Research Foundation as an eligible project under the tax exemption provision, on the National Committee's recommendation that the project is being executed properly, and records the project scope, executing entity, and estimated cost with a corpus fund for a further renewal term.

Section 35AC exemption: project specification amended to raise the approved project cost, expanding deduction eligibility for the hospital project.
The Central Government specifies the purchase and running of Willingdon Hospital, Chennai by Medical Research Foundation as an eligible project under section 35AC and amends the original notification to substitute the previously approved maximum cost in the notification's table with a higher amount, following the National Committee's recommendation that the project is being properly executed and the approved cost should be revised upward.