Exemption under section 10(23C)(iv): income received on behalf of the association excluded from recipient's taxable income subject to conditions.
Income received by any person on behalf of Indian Association of Parliamentarians on Population and Development, New Delhi is not includible in that person's total income for the specified assessment years under section 10(23C)(iv), provided the institution applies or properly accumulates income for its objects (with limited accumulation over fifteen per cent and a maximum five-year excess period), confines investments to authorised forms, limits business income to incidental activities with separate accounts, files returns regularly, and transfers surplus assets on dissolution to a like-minded organisation.

Income exemption under Section 10(23C)(iv) for donations to Ramakrishna Sarada Mission subject to specified compliance conditions.
Notification excludes, for specified assessment years, income received by any person on behalf of the Ramakrishna Sarada Mission from the recipient's total income, subject to conditions: income must be applied or accumulated exclusively for institutional objects with limits on accumulation; funds (except certain voluntary contributions) must be invested only in permitted modes; business income is excluded unless incidental and separately accounted; returns must be filed regularly; and on dissolution surplus assets must pass to a similar organisation. The exemption applies only to recipients receiving income on behalf of the Institution; the Institution's own taxability is considered separately.

Term correction: 'employee' replaced by 'employer' in a central income-tax notification, clarifying statutory term usage.
Corrigendum No. 79/2006 directs that in Notification S.O. 661(E) dated 24th June, 2002, at page 10, line 14, the word employee shall be substituted by the word employer, effecting a textual correction in that income-tax notification.

Exemption under section 10(23C)(v) excludes income received for a religious trust from donors' assessable income subject to conditions.
Exemption is afforded to any income received by a person on behalf of Pir Haji Ali Dargah Trust for assessment years 2000-2001 to 2002-2003, provided the Institution applies or lawfully accumulates income for its objects subject to an accumulation cap, confines investments to modes specified in section 11(5), limits taxable business to activities incidental with separate accounts, files returns regularly, and transfers surplus on dissolution to a like minded organisation.

Income exemption for receipts on behalf of a charitable institution, subject to application, investment and filing conditions.
Any income received by any person on behalf of Helpers of the Handicapped, Kolhapur shall not be included in such person's total income for assessment years 2004-2005 to 2006-2007 provided the Institution applies its income wholly and exclusively to its objects, limits accumulations (excess over fifteen per cent may be accumulated for no more than five years), confines investments to modes specified in subsection (5) of section 11 (excluding certain voluntary contributions), treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus on dissolution to a similar organisation.

Tax exemption for income received on behalf of a charitable institution subject to compliance and conditional limits.
Notification exempts income received by any person on behalf of Ramana Maharishi Centre for Learning, Bangalore from inclusion in that person's total income for the stated assessment years, subject to conditions: application or limited accumulation of income for institutional objects; investments confined to modes specified in section 11(5); business income exempt only if incidental and separately accounted; regular filing of returns; and transfer of surplus on dissolution to an organisation with similar objectives. The exemption applies only to receipts on behalf of the Institution and does not decide the Institution's own taxability.

Tax exemption for receipts on behalf of Children's Book Trust - subject to application-to-objects, permitted investments, and compliance requirements.
Notification exempts income received by any person on behalf of Children's Book Trust, New Delhi from inclusion in the recipient's total income for the specified assessment years, subject to conditions requiring exclusive application or limited accumulation of income to institutional objects, permitted modes of investment or deposit, exclusion of business income unless incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organisation.

Exemption of institutional receipts under income tax excludes such amounts from a recipient's assessable income, subject to compliance conditions.
Income received by any person on behalf of Shri Saibaba Sansthan, Shirdi is not includible in that person's total income for specified assessment years provided the institution applies or properly accumulates income for its objects (with limits on excess accumulation), confines investments to prescribed modes (excluding certain physical voluntary contributions), treats business income as incidental with separate accounts if claimed, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like-minded organisation; the exemption covers only receipts on behalf of the institution and not other recipient income.

Place of public worship specified under Section 80G(2)(b) enabling recognition relevant to tax treatment of donations.
Specification under Section 80G(2)(b) designates Shri Mahakaleshwar Mandir Samiti, Ujjain as a place of public worship of renown throughout India for the purposes of the Income-tax Act, 1961, thereby invoking the statutory recognition relevant to tax treatment of donations and related provisions.

Tax exemption for income received on behalf of educational institution excludes such income from donor's taxable income subject to conditions.
Notification exempts from inclusion in the recipient's total income any amounts received by any person on behalf of the Institute of Marketing & Management, New Delhi for specified assessment years, subject to conditions: income must be applied or properly accumulated for institutional objects with limits on accumulation; investments confined to permitted forms under section 11(5); business income excluded unless incidental with separate books; regular filing of returns required; and surplus on dissolution to transfer to like-minded organisations.

Quarterly return obligations for time deposit interest must be filed in the prescribed form on electronic media with verification.
The rules require branches of banking companies to maintain particulars of time deposits in Form No. 26QA, with computer-stored particulars where daily accounts are on computer media. Quarterly returns for interest on such time deposits must be furnished in Form No. 26QAA, verified, filed with the Director General of Income-tax (Investigation) or an authorised person, submitted on CD-ROM or DVD with Part A on paper, and accompanied by any decompression utility and a certificate of clean, virus-free data. Time deposits exclude recurring deposits.

Income exemption for funds received on behalf of a charitable institution, subject to application, investment and dissolution conditions.
Notification exempts amounts received by any person on behalf of SOS Childrens Villages of India from assessable total income for assessment years 2003 04 to 2005 06, subject to conditions: income must be applied or accumulated for institutional objects with accumulation above fifteen percent limited to five years; investments restricted to forms permitted by law (except certain voluntary contributions in kind); business income excluded unless incidental and separately accounted; regular filing of returns required; and on dissolution surplus and assets must transfer to a similar organisation.

Charitable income exemption: donations received on behalf of a religious institution excluded from donor's taxable income when conditions met.
Any income received by any person on behalf of Mata Amrithanandamayi Math is excluded from that person's total income for specified assessment years under clause (23C)(v) of section 10, subject to conditions: exclusive application or limited accumulation of income, investment only in modes specified for charitable funds, business income being incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation.

Income received on behalf of a charitable institution exempt from inclusion in a person's total income subject to compliance conditions.
Any income received by any person on behalf of Krishnamurthy Foundation India, Chennai shall not be included in the total income of such person for the specified assessment years, provided the Institution applies or accumulates its income wholly and exclusively for its objects with limited accumulation excess, restricts investments to modes permitted by law, treats business income as excluded only if incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to an organisation with similar objectives.

Research expenditure deduction approval grants recognition subject to separate accounts, audited filing, and auditor certification requirements.
K.K. Birla Academy, New Delhi, is approved as an institution for research expenditure deduction for the period 1 April 2004 to 31 March 2007, subject to maintaining separate accounts for research funds, filing audited Income & Expenditure accounts for the approved research activities to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date or within ninety days of the notification, and enclosing an auditor's certificate specifying donor-eligible amounts and certifying that the expenditure was for scientific research.

Research donation approval requires audited income-and-expenditure accounts and auditor certificate confirming eligible receipts and research expenditure.
Approval of M/s. Aeronautical Development Agency as an approved organization under Section 35(1)(ii) for 1-4-2003 to 31-3-2006 is conditional on maintaining separate research accounts, submitting audited income-and-expenditure accounts for approved research to the Commissioner/Director by the return due date or within 90 days of the notification, and enclosing an auditor's certificate specifying eligible research receipts and certifying that expenditure was for scientific research.

Income exclusion for receipts on behalf of Sundaram Charity applies when recipients observe specified application, investment, filing and dissolution conditions.
Notification exempts income received by any person on behalf of Sundaram Charity, Chennai from inclusion in that person's total income for specified assessment years, provided the Institution applies or accumulates income exclusively for its objects with accumulation above fifteen percent limited to five years, confines investments to forms authorised under section 11(5), treats business income as excluded only if incidental and separately accounted, files returns regularly, and directs surplus on dissolution to a similarly purposed organisation.

Income exemption for receipts held on behalf of Inland Waterways Authority: subject to application, investment, business and dissolution conditions.
Notification exempts income received by any person on behalf of the Inland Waterways Authority of India, Noida under Section 10(23C)(iv) for the specified assessment years, subject to conditions: application or limited accumulation of income to institutional objects with a cap on excess accumulation and time limit; permitted modes of investment; exclusion of business income unless incidental and separately recorded; regular filing of returns; and transfer of surplus assets on dissolution to a like-minded organisation. The exemption applies only to receipts on behalf of the Institution and not to other receipts of the recipients.

Exemption under Section 10(23C)(iv) excludes receipts for an educational institution from recipients' taxable income, subject to conditions.
Notification excludes from a recipient's total income any income received on behalf of Bharatiya Vidya Bhavan, Mumbai for assessment years 2005-2006 to 2007-2008, provided the Institution applies or accumulates income exclusively for its objects, limits excessive accumulation to five years, confines investments to permitted forms, treats business income as taxable unless incidental with separate books, files returns regularly, and transfers surplus assets on dissolution to a like-minded organisation.

Income exemption for donations made on behalf of Sri Sarada Math, Dakshineswar subject to specified application, investment, and reporting conditions.
Income received by any person on behalf of Sri Sarada Math, Dakshineswar is not includible in that person's total income for the notified assessment years, provided the Institution applies or legitimately accumulates its income within prescribed limits, confines investments to modes specified in section 11(5), treats business income as taxable unless incidental with separate books, files returns regularly, and on dissolution transfers surplus and assets to a like minded organisation.