Industrial park notification: tax benefits conditional on compliance with infrastructure, unit and transfer requirements.
The Central Government notifies the Sotanala, Alwar undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an industrial park for clause (iii) of sub-section (4) of section 80-IA, subject to annexed conditions including project particulars, minimum infrastructure investment thresholds, a cap limiting any single unit to fifty percent of allocable industrial area, prerequisites for foreign investment approvals, requirement that tax benefits accrue only after the minimum number of units are located, continued operation by the notifying entity, transfer intimation procedures, and provisions for invalidation or withdrawal for non-compliance.

Industrial park tax benefit eligibility: notified with infrastructure, allocation and compliance conditions for developer operation.
Central Government notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's project as an industrial park for purposes of Section 80-IA(4)(iii), subject to annexed conditions requiring specified allocation of area, a minimum number of units, defined infrastructure investment thresholds (higher where built-up space is provided), identification of eligible infrastructure, restrictions on single-unit area occupancy, separate statutory or foreign investment approvals, operation and maintenance by the developer during the benefit period, and grounds for invalidation or withdrawal of approval for misinformation, amendment without approval, delays, or non-compliance.

Tax exemption under income tax clause notified for Delhi Lawn Tennis Association subject to application, investment and business conditions.
Notification designates Delhi Lawn Tennis Association eligible for the clause (23) exemption for assessment years 1990 91 to 1992 93, contingent on application or accumulation of income exclusively to its objects under the relevant accumulation rules, restriction of fund investment to legally specified modes (excluding certain voluntary contributions in specified articles), prohibition on distribution of income to members except grants to affiliated bodies, and exclusion of business profits unless incidental to objectives with separate books maintained.

Tax exemption notification conditions eligibility on exclusive application of income, restricted investments, and separate accounting for business activities.
Notification designates the Delhi Lawn Tennis Association as eligible for exemption under clause (23) of section 10, conditioned on exclusive application or permitted accumulation of income to its objects as per sections 11(2) and 11(3), investment of funds only in modes specified by section 11(5) (except certain voluntary contributions in notified tangible forms), prohibition on distribution of income to members except as grants to affiliated bodies, and exclusion of business profits from the exemption unless incidental to objectives with separate books maintained.

Tax exemption under clause (23), section 10: Delhi Lawn Tennis Association subject to application, investment, distribution and business restrictions.
Notification designates Delhi Lawn Tennis Association as entitled to exemption under clause (23) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects per the modified section 11 rules; voluntary contributions may be held in specified tangible forms while other funds must be invested in modes permitted by section 11(5); income distributions to members are prohibited except grants to affiliated associations; business profits are excluded unless incidental to objectives and maintained in separate books.

Extension of eligible project designation: tax-qualification renewed for Deepk Charitable Trust's maternal and child health scheme.
The Central Government has specified the Safe Motherhood and Child Survival project carried out by Deepk Charitable Trust as an eligible project under the Explanation to Section 35AC for a further three-year period commencing 2006-07, without change to the approved project cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project is being executed properly and is likely to extend beyond its initial three-year term.

Specification of eligible project under section 35AC: polio hospital scheme's cost ceiling enhanced while retaining eligibility.
The Central Government specifies the Running of Polio Hospital, Rehabilitation and Research Centre at Hiran Magri, Udaipur, by Narayan Seva Sansthan as an eligible project under the Explanation to section 35AC and, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, amends the original notification to substitute the previously stated maximum allowable project cost with a new, substantially increased project cost ceiling (including the corpus fund component) in the table against serial number 2.

Specification under section 35AC: hospital construction and running project extended as eligible for a further period.
Specification under the Explanation to section 35AC designates the Guru Nanak Quin Centenary Memorial Hospital Trust's construction and running of an extension, equipment purchase, repairs/renovation, and operation of the project as an eligible project for tax incentive purposes; the Central Government, on the National Committee's recommendation and without any change to the approved cost including a corpus fund, specifies the scheme as eligible for a further period commencing from the stated financial year.

Eligible project designation under section 35AC extended for Sterlite Foundation's vocational training scheme for a further three-year period.
The Central Government specifies the Sterlite Foundation scheme for setting up and running vocational training centres for computer courses and tailoring at 386 centres as an eligible project or scheme under the Explanation to section 35AC for a further three-year period commencing with the financial year 2006-07, without any change in the approved cost of Rs. 8272.62 lakh including a corpus fund of Rs. 7242.00 lakh.

Deduction under section 35AC: eligible SOS project extended with amended maximum project cost and renewed three-year period.
The Central Government, under the Explanation to section 35AC, specified the Construction of a school building and running of an SOS Children's Village at Tamvaram East by SOS Children's Villages of India-Chatnath Homes as an eligible project and extended that specification for three years from financial year 2006-07; it further amended the earlier notification to increase the maximum project cost allowed as eligible for deduction.

Tax Deduction Eligibility extended and project cost ceiling increased for specified leprosy rehabilitation scheme under government notification.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare, specifies the leprosy eradication and rehabilitation project carried out by Sahyog Kushthayagna Trust at Rajendranagar, Sabarkantha, Gujarat, as an eligible project under the Explanation to section 35AC for a further three years commencing from the stated financial year, and amends the earlier notification to increase the maximum project cost and corpus fund that constitute the deduction ceiling.

Tax eligibility for expansion project under Explanation to section 35AC extended for further three-year period following committee recommendation.
The Central Government, under the Explanation to section 35AC of the Income-tax Act, specifies the Expansion Project by Lions Club of Karnavati Foundation-equipment purchase to increase free eye surgeries and running a hospital at Village Ognaj, Ahmedabad-as an eligible project for a further three years from financial year 2006-07, without change to the previously approved cost including the corpus fund, following the National Committee's recommendation that the project is being executed properly.

Income tax deduction provision eligible project designation extended and maximum deductible project cost increased for Arpan Eye Bank.
The Central Government specifies the Arpan Eye Bank project carried out by Arpan Trust as an eligible project for deductions under the income-tax deduction provision for a further three years commencing from financial year 2006-2007, and amends the earlier notification to substitute the previously stated maximum allowable project cost with a higher specified amount, pursuant to a recommendation of the National Committee for Promotion of Social and Economic Welfare and under the relevant income-tax rules.

Explanation to section 35AC extension: eligible education and health support scheme designation extended for an additional term.
The Central Government, under the Explanation to section 35AC, specifies the Education and Health support Scheme for Children of poor and socially marginalized class run by Nav Bharat Jagriti Kendra as an eligible project or scheme for a further period, following a recommendation of the National Committee that the project is being properly executed, and confirms the extension without any change in the approved project cost.

Deduction under section 35AC extended for a specified hospital project and allowable project cost ceiling increased.
The Central Government, under the Explanation to section 35AC, specifies the construction and running of a hospital at Mount Abu by Global Hospital & Research Centre as an eligible project for deduction for a further three-year period commencing with the financial year 2006-2007, and amends the earlier notification by substituting the previously prescribed maximum allowable project cost with a higher consolidated project cost figure that includes the corpus fund component.

Tax incentive eligibility under Explanation to section 35AC extended for a specified cancer hospital project following committee recommendation.
Central Government, under the Explanation to section 35AC, specifies the construction, furnishing, purchase of equipment and water works for Kailas Cancer Hospital by Muni Seva Ashram as an eligible project for a further three years commencing with financial year 2006-2007, without change in the approved project cost of Rs. 2118.67 lakhs, following a recommendation of the National Committee satisfied with project execution and the applicable rule based approval.

Specification under Explanation to section 35AC extends eligibility for rural leprosy project and increases allowed project cost.
The Central Government specifies the Gujarat Raktapitt Nivaran Seva Sangh project under the Explanation to section 35AC as an eligible project for two further years beginning with the financial year 2006-2007, covering medical camps, employment for leprosy-affected persons, education for their children, deformity care and health education, and amends the earlier notification to substitute the previously sanctioned maximum project cost with an increased project cost ceiling for deduction purposes.

Explanation to section 35AC: project specification extended for Aravali Medical and Research Centre, renewing eligibility for tax incentive support.
Central Government specifies the Aravali Medical and Research Centre project, executed by Aravali Vikas Mandal, as an eligible project for a further three year period commencing with the financial year 2006-2007 covering construction, staff residential quarters, equipment purchase and furnishing; the extension follows a recommendation by the National Committee and is made without any change in the approved cost.

Eligibility under Explanation to section 35AC extended for free medical services project; project cost ceiling increased.
The Central Government specifies the running of free medical services by Dardi Sahayak Trust across Gujarat as an eligible project under the Explanation to section 35AC for a further two-year period commencing from the financial year 2007-2008, and amends the earlier notification to increase the maximum project cost allowable for deduction by substituting the previous cost ceiling with a higher amount.

Eligibility under Explanation to section 35AC extended for Janaseva Foundation's destitute centre for two further years.
The Central Government specifies the construction and running of a Destitute Centre at Bhilarewadi, Katraj, Pune by Janaseva Foundation as an eligible project under the Explanation to section 35AC for a further period of two years commencing from the financial year 2006-2007, without any change in the approved project cost, following the National Committee's recommendation and satisfaction with project execution.