Exemption under section 35AC extended for a specified charitable healthcare project, enabling qualifying donations to receive tax benefit.
The Central Government, relying on sub section (1) read with clause (b) of the Explanation to section 35AC and a National Committee recommendation under the Income tax Rules, specifies the Maitri Mandal Trust scheme for purchase of medicines, equipment, an ambulance and financial assistance to poor patients as an eligible project or scheme for a further three year period beginning with assessment year 2001 2002, at the estimated cost stated in the notification.

Exemption under section 35AC: specified institutions' projects approved for eligible deductions for approved charitable schemes.
The notification approves specified charitable institutions and itemises their eligible projects or schemes, stating estimated costs and the maximum portion of those costs allowable as deductions under section 35AC. The Table covers medical, educational, rehabilitation and related projects, records corpus treatment where applicable, and notes subsequent textual substitutions. The approval remains in force for a three-year period in respect of the listed assessment years.

Research institution approval under section 35(1)(ii) permits tax exempt research deductions subject to specified compliance and reporting.
Specified organisations are approved as Institutions under clause (ii) of sub section (1) of section 35, subject to maintenance of separate books for research, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research, and submission of audited annual accounts and audited income & expenditure accounts for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income tax (Exemptions), in addition to the return of income to the Assessing Officer.

Section 35(1)(ii) approval requires institutions to maintain separate research accounts and file annual audited research returns.
Central Government approval under clause (ii) of subsection (1) of section 35 classifies the Indian Institute of Health Management Research, Jaipur as an Institution eligible for research-related tax recognition. Conditions require the Institution to maintain separate books for research activities, file an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submit audited annual accounts and an audited income-and-expenditure account for research to specified tax and departmental authorities by 31 October each year, alongside the return of income to the designated Assessing Officer.

Research institution tax exemption requires separate research accounts and annual audited filings to authorities by prescribed deadlines.
Approval is granted to the Institute of Economic Growth as an institution eligible for tax exemption for scientific research, subject to conditions: maintain separate books for research; file an annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts and an audited Income & Expenditure Account for research to the Director General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax by 31 October, in addition to filing the return of income to the designated Assessing Officer.

Approval under section 35: associations must keep separate research accounts and file annual returns plus audited accounts.
Approval is granted to specified organisations as Associations under clause (ii) of sub section (1) of the Income tax Act read with rule 6, subject to conditions: maintain separate books for research activities; furnish an annual return of scientific research activities to the Department of Scientific & Industrial Research by 31 May; and submit audited annual accounts plus audited income and expenditure accounts for research activities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income tax (Exemptions) by 31 October, in addition to the return of income to the assessing officer.

Exemption under section 35AC extended for vocational training and rehabilitation project, preserving its tax exemption eligibility.
The Central Government, invoking sub section (1) read with clause (b) of the Explanation to section 35AC, specifies the Mata Lachmi Rotary Charitable Society project for construction, equipment purchase and running of a vocational training/rehabilitation school for hearing handicapped children at Adipur, Kutch as an eligible project for a further three years from assessment year 2001 2002 at an estimated cost of thirty eight lakhs eighty two thousand.

Classification of computer software as an article or thing under section 35(2AB) alters its tax treatment classification.
The notification designates manufacture or production of computer software as an article or thing for the purposes of clause (1) of sub section (2AB) of the Income tax Act, thereby classifying software development within the category relevant to application of that provision.

Approval under section 35CCB requires separate donation accounts, progress reports and audited accounts submitted to the prescribed authority.
Approval under section 35CCB is accorded to Vanarai for conservation of natural resources, subject to conditions: maintaining a separate donation account, furnishing progress reports for the relevant financial years to the prescribed authority by the stated deadlines, and submitting annual audited accounts showing total income and liabilities to the prescribed authority with copies to the concerned Commissioner of Income-tax; approvals are subject to ongoing satisfaction of the prescribed authority and may be withdrawn retrospectively.

Tax exemption recognition for charitable institution subject to income application, investment limits, separate business accounting and filing obligations.
Notification grants tax-exempt status to Srimadujjayini Saddharma Simhasana Sri Taralbalu Jagadguru Brihanmath for assessment years 1996-1997 to 1998-1999 under section 10(23C)(v), conditional on applying or accumulating income exclusively to its objects, limiting investments to forms permitted for charitable trusts (except certain voluntary contributions held in kind), excluding business profits unless incidental with separate books, and regular filing of returns under the Income-tax Act.

Charitable exemption granted: notification recognizes institution's tax exemption subject to application, investment, business and filing conditions.
Notification designates the named institution as a notified charitable entity for specified assessment years, conditional on applying income wholly and exclusively to its objects; restricting investments and deposits to modes permitted for charitable trusts (except voluntary contributions held as jewellery, furniture, etc.); excluding business income unless the business is incidental and maintained in separate books; and regularly filing returns of income in accordance with the Income-tax Act.

Manufacture or production of computer software treated as an article or thing under section 35(2AB).
The Central Board of Direct Taxes notifies that the manufacture or production of computer software is an article or thing for the purposes of clause (1) of sub-section (2AB) of section 35 of the Income-tax Act, 1961, thereby classifying computer software production within the statutory category addressed by that provision.

Section 35CCB approval for conservation programme: conditional recognition requires separate accounts, progress reports and audited accounts.
Approval is granted to M/s Vanarai Vijaynagar, Pune for a conservation of natural resources programme under the prescribed authority for purposes of section 35CCB, valid for the notified two-year period and subject to conditions requiring separate donation accounts, submission of annual progress reports and audited accounts to the prescribed authority (with copies to the Commissioner of Income-tax), prompt filing of outstanding reports, and ongoing satisfaction of the prescribed authority which may withdraw approval retrospectively.

Avoidance of double taxation: treaty allocates taxing rights by residence, permanent establishment and income category for cross-border income.
The India-Qatar Agreement, given effect under section 90 of the Income-tax Act, applies to residents and taxes on income of each State and defines key terms. It allocates taxing rights by income type: immovable property to source State; business profits to resident State unless attributable to a permanent establishment in the other State; shipping profits to the State of residence of the enterprise; and sets withholding limits on dividends, interest, royalties and fees for technical services, with exceptions for amounts effectively connected to a permanent establishment. It provides for mutual agreement procedures, exchange of information, collection assistance, non-discrimination, and bilateral elimination of double taxation by tax credit.

Tax exemption under section 10(23) granted to Chandigarh Lawn Tennis Association subject to conditions on application and investments.
Notification under clause (23) of section 10 notifies Chandigarh Lawn Tennis Association for assessment years 1991-92 to 1993-94 subject to conditions: income must be applied or accumulated exclusively for the association's objects in line with section 11(2) and (3) as modified; accumulations and investments are limited to forms permitted by section 11(5) except specified tangible voluntary contributions; income distribution to members is prohibited except grants to affiliated bodies; business income is excluded unless incidental and maintained in separate books.

Tax exemption for charitable association governed by conditions on income application, investments, member distributions and business accounting.
Notification notifies the Chandigarh Lawn Tennis Association as eligible for exemption under clause (23) of section 10 for assessment years 1991-92 to 1993-94, subject to conditions: application or accumulation of income in accordance with modified sections 11(2) and 11(3) for objects; investment only in forms specified by section 11(5) except certain voluntary contributions; prohibition on income distribution to members except as grants to affiliated institutions; and exclusion of business income unless incidental and maintained in separate books.

Tax exemption notification: association recognised under section 10(23C)(v) subject to exclusive use of income and compliance conditions.
The Central Government notifies Sri Sri Thakur Ram Chandra Dev Association, New Delhi under section 10(23C)(v) for assessment years 1999 2000 to 2001 2002, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms specified in section 11(5) (except voluntary contributions held as jewellery, furniture, etc.); exclude business income unless incidental with separate books; and regularly file income tax returns.

Tax exemption under section 10(23C)(v) notified for a trust; entitlement conditional on exclusive application, investment and filing compliance.
Notification under section 10(23C)(v) notifies Shri Krishna Janmasthan Seva Sansthan, Mathura as eligible for exemption for specified assessment years, conditional on applying income wholly and exclusively to its objects, restricting investments to modes permitted by the Income-tax Act (excluding voluntary contributions held as jewellery, furniture, etc.), excluding incidental business profits that are separately accounted, and filing returns of income regularly.

Tax exemption under section 10(23C)(iv) granted to an institution subject to application of income and compliance.
Notification grants Sant Shri Asharam Ashram tax exempt status under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002, conditional on applying or accumulating income exclusively to its objects, restricting investments to modes permitted for charitable trusts (except voluntary contributions retained as jewellery or furniture), treating business income as taxable unless incidental with separate books, and regularly filing returns under the Income tax Act.

Charitable institution exemption under section 10(23C)(iv) granted to Seva Mandir subject to application, investment, business and filing conditions.
Notification designates Seva Mandir, Udaipur, as a charitable institution eligible for exemption under clause (iv) of clause 23C of section 10 for the specified assessment years, subject to conditions: apply or accumulate income solely for its objects; restrict investments to forms permitted under the Act (excluding specified voluntary contributions); exclude business profits unless incidental and kept in separate books; and regularly file income-tax returns as required.