Specified urban agglomerations: territorial areas designated for application of the section 139 return proviso under income tax.
Specification of urban agglomerations for the first proviso to sub section (1) of section 139 of the Income tax Act, 1961: the notification lists named cities and fixes territorial applicability by reference to each city's municipal, cantonment or state notification or statutory definition, and incorporates subsequently amended notifications where expressly indicated.

Tax recognition for charitable institution: exemption granted subject to exclusive application of income and specified investment and accounting conditions.
Recognition under 10(23C)(v) is granted to The Malankara Syrian Knanaya Church, Kottayam subject to conditions: income must be applied or accumulated solely for institutional objects; investments of funds are limited to legally specified modes except voluntary contributions maintained as tangible items; and the notification does not cover business profits unless the business is incidental to objectives and is maintained in separate books.

Approval under section 36(1)(viii) grants deduction eligibility to a housing finance company subject to annual compliance.
Approval enables M/s SREI Home Finance Ltd. to claim deductions under section 36(1)(viii) for the listed assessment years, conditional on its principal object being long-term residential housing finance, annual filing of audited accounts and a statement of deduction by the return due date, creation and maintenance of the required special reserve, and satisfaction of all other statutory conditions under the provision.

Tax exemption under section 10(23C)(iv) granted to National Horticulture Board, subject to income application and investment conditions.
Notification under sub-clause (iv) of clause (23C) of section 10 notifies National Horticulture Board, Gurgaon for the specified assessment years, conditioned on application or accumulation of income wholly and exclusively to its objects; restriction of investments or deposits to forms permitted for charitable income (excluding certain voluntary contributions held as personal articles); and exclusion of business income unless the business is incidental and maintained in separate books.

Tax exemption under section 10(23C)(iv): notified entity must apply income exclusively and meet investment and business conditions.
Notification designates National Horticulture Board, Gurgaon as entitled to tax exemption under section 10(23C)(iv) for assessment years 1993-94 to 1995-96, subject to conditions: application or accumulation of income wholly and exclusively for established objects; investment or deposit of funds only in modes permitted by the statutory investment provision (excluding certain tangible voluntary contributions); and exclusion of business profits unless incidental to objectives with separate books maintained.

Notification of tax exemption for National Horticulture Board subject to application, permitted investments and business income rules
Notification designates National Horticulture Board, Gurgaon as a notified entity under the cited sub-clause for specified assessment years, contingent on applying or accumulating income exclusively to its objects, restricting investments to forms permitted for charitable trusts, treating voluntary contributions differently, and excluding business income except where incidental and accounted for in separate books.

Exemption under section 10(23C)(iv): National Horticulture Board's income exempt for specified years subject to investment and business conditions.
Notification under section 10(23C)(iv) notifies National Horticulture Board, Gurgaon for assessment years 1987-88 to 1989-90 subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; investments or deposits of funds during the relevant previous years are restricted to permitted forms or modes (excluding certain voluntary contributions held as tangible items); and the notification does not apply to profits and gains of business unless the business is incidental and separate books are maintained.

Section 36(1)(viii) approval: conditional tax recognition for housing finance deductions requiring audited filings and reserve maintenance.
Approval is granted to SREI Home Finance Ltd., Calcutta, for recognition under the Income-tax Act provision permitting housing finance deductions for the assessment years noted, subject to conditions that the company's main object is long-term residential housing finance; annual submission of audited accounts and a statement of deduction before the return filing due date; creation and maintenance of the required special reserve; and fulfillment of all other statutory conditions.

Tax exemption under section 10(23C)(iv) granted subject to application of income, investment limits and business carve-out applies.
Notification under 10(23C)(iv) designates Shri Param Hans Advait Math Publication Society as covered by that sub-clause for the specified assessment years, subject to conditions that income be applied or accumulated wholly and exclusively for the society's objects; that funds not be invested or deposited except in forms permitted under section 11(5) (except voluntary contributions held as jewellery, furniture, etc.); and that business profits are excluded unless the business is incidental and maintained in separate books.

Exemption under section 35AC: project specified as eligible for a further multi-year assessment period after committee recommendation.
The Central Government specifies the Venu Eye Institute and Research Centre, executed by Venu Charitable Society at Sheikh Sarai, New Delhi, as an eligible project for exemption under section 35AC and, following the National Committee's recommendation that the project is being properly executed, extends that specification for a further three assessment years commencing from the assessment year 1999-2000 at an estimated cost of twelve crore sixty lakhs.

Section 35AC notification amendment updates project location wording, substituting an Andhra Pradesh reference with Kancheepuram Tamilnadu.
Under powers conferred by the Explanation to section 35AC, the Central Government amends Notification S. O. 549(E) by substituting, in the table entry for serial number 7 (Duraisamy Generous Social Education Association), the project wording "at Vilvarayanallur, Madurantakam, Guntur, Andhra Pradesh" with "at Vilvarayanallur, Madurantakam, Kancheepuram District, Tamilnadu."

Tax incentive amendment under section alters notification wording to remove location and designate a portion of approved cost as corpus fund.
The Central Government amends the notification under the tax incentive provision to remove the project's location qualifier for the charitable trust and to substitute the previously stated approved cost with wording that designates a portion of the approved cost as corpus fund out of the total approved cost, thereby changing how the approved expenditure is recorded for tax-incentive purposes.

Exemption under section 35AC extended for construction of a Naturopathy Institute cum Hospital; eligible project status renewed for two assessment years.
Central Government specified the construction of a Naturopathy Institute cum Hospital at Patparganj, including infrastructural facilities, equipment and furnishing carried out by Nature Cure and Yoga Trust, as an eligible project for income tax exemption under section 35AC. Following a National Committee recommendation that the project was being executed properly and extended beyond the initial period, the Government renewed the project's eligible status for a further two assessment years commencing with the assessment year 2000 2001.

Exemption under section 35AC extended to agricultural and rural development training scheme for a further three assessment years.
The Central Government, under section 35AC, specifies the Ramakrishna Mission's training in agriculture and allied subjects and Rural Development Programme at Morabadi, Ranchi, executed by Ramakrishna Mission, P.O. Belur Math, Howrah, as an eligible project or scheme for a further period of three assessment years commencing from the assessment year 2000 2001, following the National Committee's recommendation that the project is being properly executed, at an estimated cost of rupees one crore thirty lakhs five thousand.

Exemption under section 35AC: specification of an eye hospital project as eligible for tax relief following government notification.
The Central Government designates the equipments and vehicle for running the eye hospital/camps at Bharatpur by Friendship Foundation Trust, Ahmedabad, as an eligible project for tax exemption, on the National Committee's recommendation, for a further three assessment years commencing from the assessment year 2000-2001 at an estimated cost of twenty six lakhs twenty eight thousand.

Exemption under section 35AC extended for the expansion of two school buildings as an eligible project for three assessment years.
The Central Government, acting under the Income-tax Act and following a National Committee recommendation under the Income-tax Rules, specified the expansion of Dalmia Senior Higher Secondary School and Secondary Girls Senior Higher Secondary School at Chirawa by the Dalmia Shiksha Samiti as an eligible project for exemption under section 35AC for a further three assessment years commencing from the assessment year 1999-2000, and recorded the estimated project cost in the notification.

Tax exemption under charitable project eligibility: Pain Relief Centre and Home Care Programme specified for extended tax benefit.
Central Government specified under section 35AC the equipments and operation of the Pain Relief Centre (SATSEVA), Bhavani Peth, Pune, run by Care India Medical Society, and included a Home Care Programme for terminally ill cancer patients; the National Committee recommended extension under rule 11M(5), and the Government extended the eligible status for a further three assessment years commencing from assessment year 2000 2001 with an estimated project cost and a corpus fund.

Exemption under Section 35AC extends eligibility of a rehabilitation project for the blind for two further assessment years.
Central Government, invoking sub-section (1) read with clause (b) of the Explanation to Section 35AC, specifies that the rehabilitation project for the blind carried out by National Association for the Blind (Mehsana District Branch) in Mehsana District, Gujarat, is an eligible project or scheme for a further two assessment years commencing from the assessment year 1999-2000, following a recommendation by the National Committee that the project is being executed properly and identifying the estimated project cost.

Exemption under income tax provision: specification for a Taloja common effluent treatment plant extended for one assessment year.
The Central Government specifies the project of setting up a common effluent treatment plant at MIDC, Taloja, executed by Taloja CETP Co-operative Society Limited, as an eligible project under the income-tax exemption provision at an enhanced estimated cost, and, on the National Committee's recommendation that the project is being properly executed and is likely to extend beyond three years, extends the project's specification as eligible for exemption for a further period of one assessment year.

Exemption under section 35AC extended for Maharogi Sewa Samiti welfare running expenses for three further assessment years.
Central Government specified continuation of tax exemption under section 35AC for running expenses of welfare activities by Maharogi Sewa Samiti at Nagpur, Chandrapur and Godchirili in Maharashtra, on the National Committee's recommendation, designating the scheme as an eligible project or scheme for a further three assessment years commencing with assessment year 2000-2001.