Exemption under Section 10(23C)(iv): donations received on behalf of the institution excluded from donor income, subject to compliance.
Any income received by any person on behalf of Raja Rammohan Roy Library Foundation is exempt under Section 10(23C)(iv) from inclusion in that person's total income, provided the Institution applies or accumulates income for its objects subject to accumulation limits, confines investments to modes permitted by section 11(5), treats business income as incidental only if kept in separate books, files returns regularly, obtains an accountant's audit and prescribed audit report, and transfers surplus assets on dissolution to like-minded organizations; the exemption is applicable to recipients and is subject to rescission for non-genuine activities or non-compliance.

Tax exemption for income received on behalf of an institution contingent on compliance with application, investment and audit conditions.
Notification grants tax exemption for income received by any person on behalf of India International Centre subject to conditions: apply or accumulate income solely for institutional objects with accumulation beyond fifteen percent limited to five years; restrict investments to forms permitted for charitable trusts; exclude business receipts unless incidental with separate books; require regular income tax return filing, an accountant's audit with prescribed report, and transfer of surplus and assets to a similar organization on dissolution; applicable to recipients only from assessment year 2006 07 onward.

Tax exemption for institutional receipts requires exclusive application of income and compliance with investment, audit, and filing conditions.
Income received by any person on behalf of the Family Planning Association of India shall not be included in that person's total income, provided the institution applies or accumulates income exclusively for its objects, limits accumulation periods for amounts exceeding prescribed thresholds, confines investments to permitted forms, treats business income as non-exempt unless incidental with separate books, files returns regularly, obtains an accountant's audit and report, and transfers surplus assets on dissolution to a like-minded organization.

Exemption for income received on behalf of an institution applies subject to application, investment, audit and dissolution conditions.
Exemption applies to income received by any person on behalf of Tragopan Farmers Society, Dimapur, so such receipts are excluded from the recipient's total income conditioned on: exclusive application or limited accumulation of income for institutional objects; permitted modes of investment or deposit; business income treated as taxable unless incidental and separately recorded; regular filing of returns; audited accounts with prescribed audit report; and transfer of surplus on dissolution to a like-minded organization.

Income exemption for institutions: receipts on their behalf excluded from assessable income subject to specified compliance conditions.
Notification under Section 10(23C)(iv) exempts any income received by any person on behalf of The Clothe Market & Shops Board from inclusion in such person's total income, subject to conditions: income must be applied or accumulated for the institution's objects (accumulation beyond 15% limited to five years), funds invested only in modes specified by section 11(5), business income taxable unless incidental with separate books, regular filing of returns, audit by a qualified accountant with prescribed report, and surplus/assets on dissolution given to a like organization.

Tax exemption for income received on behalf of a charitable institution, conditional on application, investment, audit, and filing requirements.
Income received by any person on behalf of St. Mary's Educational and Social Welfare Society shall not be included in the recipient's total income under Section 10(23C)(iv), provided the Institution applies or accumulates income exclusively for its objects (with limited accumulation), confines investments to modes under section 11(5), treats business income as taxable unless incidental and separately accounted, files returns, transfers surplus on dissolution to similar bodies, and furnishes an accountant's audit report with its return. The notification applies only to such receipts and is effective from the 2006-07 assessment year onwards, subject to rescission for non-genuine or non-compliant activities.

Tax exemption for donations to Sant Sri Asharam Ashram allowed where conditions on application, investment, audit are met.
Any income received by a person on behalf of Sant Sri Asharam Ashram shall not be included in that person's total income under the relevant sub-clause of section 10(23C), provided the Institution applies or accumulates income exclusively for its objects with restricted accumulation and permitted investments, excludes business income unless incidental and separately accounted, files returns regularly, furnishes a prescribed audit report with the return, and on dissolution transfers surplus and assets to a similar organization; the notification is subject to rescission if activities are not genuine or conditions are not met.

Charitable income exemption under Section 10(23C)(iv) shields receipts for Neo Sannyas Foundation subject to compliance conditions.
Exemption applies to any income received by any person on behalf of Neo Sannyas Foundation provided the Institution applies or accumulates income exclusively for its objects (with limited accumulation beyond a specified threshold for a restricted period), confines investments to permitted modes, treats business income as taxable unless incidental with separate accounts, files returns, obtains a prescribed audit report, and on dissolution transfers surplus and assets to an organization with similar objectives; the notification covers recipients' receipts from assessment year 1999-2000 onwards and is rescindable for non-genuine activity or non-compliance.

Tax-exempt status for charitable association conditioned on exclusive application of income, permitted investments, and separate accounting for incidental business.
Notification grants tax-exempt status to the Wrestling Federation of India subject to conditions: exclusive application or accumulation of income to its objects; permitted forms of investment for funds; exclusion of business income unless incidental and maintained in separate books; regular filing of income-tax returns; and transfer of surplus and assets to a like-minded charitable organisation on dissolution.

Tax exemption under section 10(23) confirms notified society's eligibility subject to specified compliance and reporting obligations.
Notification designates the Jawaharlal Nehru Hockey Tournament Society, New Delhi as eligible for exemption under clause (23) of section 10 of the Income-tax Act for assessment years 2001-02 and 2002-03, subject to conditions: apply or accumulate income wholly to its objects; restrict investments to permitted modes; exclude business income unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Exemption for charitable receipts: income received on behalf of a notified trust excluded from donor's taxable income subject to compliance.
Income received by any person on behalf of G.C.Y.M Charity Trust, Nagaland is excluded from that person's total income under Section 10(23C)(iv) subject to conditions: the Institution must apply or duly accumulate income for its objects with limited accumulation, invest or deposit funds only in permitted forms, treat business receipts as taxable unless incidental with separate books, file returns regularly, transfer surplus on dissolution to a similar organisation, and obtain an accountant's audit report furnished with the return.

Provident fund recognition requirements updated: Form 40C application, enhanced member reporting, and revised withdrawal procedures.
The amendment revises provident fund rules: it narrows rule 67A's Explanation to "dependent parents", exempts certain withdrawals from rules 68-71 for funds meeting clause (ea) of rule 4 of Part A of the Fourth Schedule, mandates trustees' annual abstracts and employers' annual member statements under rule 74, requires recognition applications and verification in Form No. 40C (with transitional fresh-application requirement), and replaces rule 79 to set withdrawal grounds and a show-cause procedure; Appendix II is amended to add Form No. 40C with specified particulars and verification.

Tax deduction eligibility for public deposit schemes under section 80C specified for the HUDCO deposit scheme effective on publication.
The Central Government specifies the Public Deposit Scheme of Housing and Urban Development Corporation Ltd. as qualifying under Section 80C(2)(xvi)(a) of the Income-tax Act, 1961, for a prescribed aggregate amount, with the specification taking effect from the date of its publication in the Official Gazette.

Tax Free Municipal Bonds: issuance authorised with tax exemption conditional on holder registration with the issuer.
The Central Government specifies issuance of Tax Free Municipal Bonds by a municipal corporation for the financial year under the Income-tax Act exemption provision, authorising a defined aggregate amount; tax-exempt interest is payable only if the holder registers their name and holding with the issuing corporation.