Institutional income exemption: income received on behalf of a religious congregation excluded from recipient's taxable income.
Notification exempts from taxation any income received by a person on behalf of The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore under Section 10(23C)(v), subject to conditions: application or limited accumulation of income for institutional objects, restriction of investments to permitted modes, exclusion of non-incidental business income unless separately accounted, regular filing of returns, and transfer of surplus on dissolution to an organisation with similar objectives. The exemption applies to recipients of such income and does not decide the Institution's own taxability.

Exemption for income received on behalf of a trust: such receipts excluded from donor's taxable income subject to conditions.
Any income received by any person on behalf of Shree Datta Deosthan Trust, Ahmednagar is excluded from that person's total income under a Section 10(23C)(v) exemption, subject to conditions: income must be applied or accumulated exclusively for institutional objects with limits on excess accumulation; funds must be invested only in modes specified in section 11(5); business income is excluded unless incidental and separately accounted; returns must be regularly filed; and on dissolution surplus assets must go to a like organisation. The exemption covers only receipts on behalf of the institution.

Income exemption for charity receipts - donations received on behalf of a trust excluded from donor income, subject to compliance.
Receipts received by any person on behalf of Raja Charity Trust shall not be included in that person's total income, provided the Institution applies or accumulates its income exclusively for its objects within the prescribed accumulation limits, confines investments to permitted modes, maintains separate books for any incidental business, files returns regularly, and on dissolution transfers surplus and assets to an organization with similar objectives.

Tax exemption under Section 10(23C)(v) for income received on behalf of a notified charitable trust, subject to conditions.
A Section 10(23C)(v) exemption treats income received by any person on behalf of the specified trust as not includible in that person's total income for the assessment years notified, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation.

Income exemption for donations to charitable institutions: receipts on behalf of an institution need not be included in recipient income.
Any income received by any person on behalf of TAMANA, Vasant Vihar, New Delhi shall not be included in the total income of such person for the assessment years 2005-06 to 2006-07, subject to conditions: income applied wholly and exclusively to the Institution's objects or accumulated within limits (excess accumulation capped and limited in duration); investments restricted to modes under section 11(5); business income incidental with separate books; regular filing of returns; and transfer of surplus to a similar organisation on dissolution. The notification applies only to receipts on behalf of the Institution.

Income exemption for charitable institution receipts: recipients' receipts excluded from assessable total income subject to compliance.
Income received by any person on behalf of Dakshineshwar Ramkrishna Sangha Adyapeeth is excluded from that person's total income for assessment years 2004-2005 to 2006-2007 under clause (23C)(iv) of section 10, subject to conditions: exclusive application or limited accumulation of income, permitted modes of investment under section 11(5), business income only if incidental with separate books, regular filing of returns, and transfer of surplus and assets on dissolution to a like-minded organisation.

Approval under Section 35(1)(iii) allows donations to qualify for tax deduction subject to reporting and audit conditions.
Approval is granted to the Institute of Company Secretaries as an institution eligible for donor deductions for social or statistical research, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year by the filing due date or the notification period, and providing an auditor's certificate specifying qualifying receipts and certifying that expenditures were for social science or statistical research.

Approval under Section 35(1)(ii) imposes accounting, audit certificate and reporting conditions for research-funded institutions annually.
Approval under Section 35(1)(ii) is granted to the Institute subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved financial year to the tax exemption authority by the due filing date or within the specified notice period, and providing an auditor's certificate specifying amounts received for research eligible for donor deduction and certifying that the expenditure was for scientific research.

Section 35 approval requires research institutions to maintain separate accounts and file audited certificates annually.
Approval is granted to M/s Haffkine Institute as an institution under Section 35(1)(ii), subject to maintaining separate accounts for research and submitting, for each approved financial year, an audited Income & Expenditure account to the Commissioner/Director (Exemptions) by the later of the return due date or within 90 days of the notification, together with an auditor's certificate specifying donor-eligible receipts and certifying that expenditure was for scientific research.

Approval under Section 35(1)(ii): institution must maintain separate research accounts and file audited expenditure certificate promptly.
Approval classifies National Horticultural Research and Development Foundation as an institution eligible under clause (ii) of sub section (1) of section 35 for the period 1 4 2001 to 31 3 2004, subject to maintaining separate accounts for research, filing audited Income & Expenditure accounts for each approved year by the due date of return or within 90 days of notification, and furnishing an auditor's certificate specifying amounts received for deductible scientific research and certifying that the expenditure was for scientific research.

Research donation deduction requires approved institutions to keep separate research accounts and submit audited accounts with auditor certificate.
Approval for tax-deductible research donations is conditional on the organization maintaining separate accounts for research, submitting audited income and expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the later of the return-filing due date or within ninety days of notification, and enclosing an auditor's certificate identifying amounts received for social or statistical research eligible for donor deduction and certifying that expenditures were for scientific research.

Deductions under Chapter VIA: revised Form 16 format clarifies disclosure and aggregate limits for 80C/80CCC/80CCD.
Notification amends Form No.16 in Appendix II of the Income-tax Rules, 1962 by altering item 4 clause structure, substituting wording in item 5, and replacing item 9 with a schedule setting out Gross and Deductible amounts for deductions under Chapter VIA-specifically sections 80C, 80CCC and 80CCD-and noting aggregate deduction limits for those sections.

Approval under Section 35(1)(ii) affirms research-deduction eligibility subject to accounting, audit and auditor certification requirements.
Approval is granted to M/s Indian Statistical Institute under Section 35(1)(ii) for the period 1-4-2001 to 31-3-2004 as a university/college partly engaged in research, subject to maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts to the Commissioner/Director of Income-tax (Exemptions) by the due date of return filing or within 90 days of the notification, together with an auditor's certificate specifying amounts received for eligible scientific research and certifying that expenditure was for scientific research.

Approval under Section 35(1)(iii) - institution approved subject to separate research accounts and audited auditor certificates.
The Institute of Chartered Accountants of India, New Delhi is approved as an institution under Section 35(1)(iii) for the period 1-4-2003 to 31-3-2006, subject to conditions requiring separate accounts for research, submission of audited Income & Expenditure accounts for research to the tax authority by the due date or within 90 days of the notification, and an auditor's certificate specifying amounts received for social/statistical research and certifying that expenditures were for social science/statistical research.

Scientific research approval under Section 35(1)(ii) requires separate accounts and auditor certification for donor deduction eligibility.
Approval under Section 35(1)(ii) classifies Raman Research Institute as a scientific research association eligible for donor deductions, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director by the return due date or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for eligible research and certifying that expenditure was for scientific research.

Research expenditure deduction eligibility: approval requires separate research accounts and audited certificates for donor claims.
M/s. National Institute of Design, Ahmedabad is approved as an Institution for research-related donor deduction purposes for the specified year, conditional on maintaining separate research accounts, submitting an audited Income & Expenditure account for approved research to the tax exemption authority by the return filing due date or within ninety days of notification (whichever is later), and including an auditor's certificate specifying amounts received for scientific research that qualify donors for deductions and certifying research expenditure.

Approval under Section 35(1)(ii) permits donor deductions subject to separate accounts, audited accounts and auditor certification.
Approval under Section 35(1)(ii) is granted to M/s National Institute of Advanced Studies as an institution partly engaged in research, making donations eligible for deduction subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for research to the tax authority by the filing due date or notification period; and include an auditor's certificate specifying amounts received for eligible scientific research donations and certifying expenditure for social science/statistical research.

Research donation approval permits donor deduction where approved institution maintains separate research accounts and audited certification.
Approval to M/s Vipassana Research Institute as an institution eligible for donor tax deduction under clause (iii) of sub-section (1) of section 35 is subject to maintaining separate accounts for research, submitting audited Income & Expenditure accounts for each approved year to the tax commissioner within the prescribed filing timeline or ninety days of notification, and furnishing an auditor's certificate identifying qualifying receipts and certifying that expenditures were for social science or statistical research.

Approval under Section 35(1)(ii) requires separate research accounts, audited statements and auditor certificates for donor deductions.
Approval authorises NICMAR as an Institution for the purpose of clause (ii) of sub section (1) of section 35, subject to maintaining separate accounts for research, submitting an audited Income & Expenditure account for research activities to the Commissioner/Director of Income tax (Exemptions) by the prescribed filing deadline, and enclosing an auditor's certificate specifying qualifying amounts received and certifying that the expenditure was for scientific research.

Approval under Section 35(1)(ii) conditions donor deduction eligibility: separate accounts, audited statements and auditor certificate required.
Approval of M/s Dr. Patani Scientific and Industrial Research as a scientific research association is subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and including an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was incurred for scientific research.