Tax exemption approval under section 10(23G) granted conditionally, subject to compliance and audit requirements and possible withdrawal.
Approval is granted to Gujarat Power Gen Energy Corporation Ltd under section 10(23G) of the Income-tax Act, read with rule 2E of the Income-tax Rules, for specified assessment years, subject to compliance with those provisions. Conditions include maintaining books of account, obtaining and furnishing the audit report required by sub rule (7) of rule 2E, and continuing to carry on the infrastructure facility; the Central Government may withdraw approval for cessation of activity or failure to comply with accounting and audit requirements.

Tax exemption for charitable institution contingent on exclusive application of income, permitted investments, separate business accounts, and asset transfer on dissolution.
Notification grants tax-exempt status to The Periyar Self-Respect Propaganda Institution, Chennai, conditioned on applying or accumulating income exclusively for its objects; restricting investments to permitted modes except for voluntary contributions held in kind; excluding business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a charitable organization with similar objectives.

Tax exemption under section 10(23C)(v) conditions institutional recognition on application of income, investment limits, filing, and dissolution rules.
Notification under section 10(23C)(v) recognizes the named institution as eligible for exemption for specified assessment years provided it applies or accumulates income exclusively to its objects, confines investments to permitted forms, treats business income as incidental only if separately accounted, files returns regularly, and on dissolution transfers surplus and assets to a similar charitable organization.

Tax exemption approval for a charitable institution under section 10 requires exclusive application of income and strict compliance.
Notification grants tax-exempt status to Bharat Sevashram Sangha, Kolkata for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to the institution's objects; investments or deposits limited to modes permitted under the Act (with an exception for voluntary contributions maintained as jewellery or furniture); business profits are excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must transfer to a charitable organization with similar objectives.

Tax exemption recognition under clause (23C)(iv) granted to trust, subject to investment, accounting, filing and dissolution conditions.
Notification grants tax-exemption recognition to The Maharana Pratap Smarak Samity, Udaipur for specified assessment years, conditioned on applying or accumulating income exclusively for its objects, restricting investments to permitted forms, treating business income as exempt only if incidental with separate books maintained, regular filing of income-tax returns, and transferring surplus assets on dissolution to a similar charitable organization.

Avoidance of double taxation: India-Ireland treaty allocates taxing rights and provides mechanisms to prevent fiscal evasion.
The Convention allocates taxing rights between India and Ireland to prevent double taxation and fiscal evasion, applying to residents and specified taxes on income and capital gains, with detailed rules on residence, permanent establishment, allocation of business profits, special rules for dividends, interest, royalties, capital gains and personal services, and implementing mechanisms for elimination of double taxation, mutual agreement procedures, exchange of information and non discrimination, together with entry into force, temporal application and a Protocol clarifying partnership, insurance and collection assistance matters.

Double taxation avoidance treaty: India-Ireland treaty provisions applied to determine taxation rights on residents' cross-border income.
The Central Government directs that the Convention between India and Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion shall be given effect in India. It applies to residents of one or both Contracting States and to taxes on income and capital gains, prescribes definitions of residence and terms, and allocates taxing rights by income type. Business profits are taxable in the residence State unless attributable to a permanent establishment in the other State, with rules for profit attribution, allowable deductions and specified withholding limits for dividends, interest, royalties and fees for technical services.

Approval under section 36(1)(viii) recognition for tax purposes granted to company, subject to statutory compliance.
Approval for tax-deduction recognition under section 36(1)(viii) was granted to Gruh Finance Limited by central government notification for the assessment year, subject to the condition that the company shall conform to and comply with the provisions of section 36(1)(viii) of the Income-tax Act, 1961.

Tax exemption under clause 23C(iv) recognised; institution notified subject to conditions on income application, investments, business, and dissolution.
The institution is notified for tax-exempt status under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying its income wholly to charitable objects, restricting investments to permitted modes (except certain voluntary contributions), excluding business income unless incidental and separately accounted, regular filing of income-tax returns, and transferring surplus and assets on dissolution to a like charitable organization.

Tax exemption recognition conditional on exclusive application of income, permitted investments, return filing and dissolution transfer rules.
Central Government recognition under clause (23C)(iv) of section 10 is granted to the Institute for Financial Management and Research for assessment years 1999-2000 to 2001-2002, conditional on exclusive application of income to its objects, adherence to permitted investment modes, exclusion of non incidental business receipts unless separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organization with similar objectives.

Tax exemption under clause 23C(v) notified, subject to application, investment, business accounting, filing and dissolution conditions.
The Central Government notifies the Society of the Franciscan Servants of Mary under clause (23C)(v) of section 10 of the Income tax Act, 1961, granting the clause's benefit for specified assessment years subject to conditions: exclusive application of income to charitable objects; restricted modes of investment per section 11(5) except specified movable contributions; exclusion of business income unless incidental and separately accounted; regular filing of income tax returns; and transfer of surplus assets on dissolution to a like charitable organisation.

Tax exemption recognition requires exclusive application of income, restricted investments, separate business accounting and regular tax returns.
The Central Government notifies Sri Ramanasramam under clause (23C)(v) of section 10 for specified assessment years subject to conditions: apply income wholly and exclusively to its objects; restrict investments to forms specified in Section 11(5) except certain maintained voluntary contributions; treat business profits as excluded unless incidental and recorded in separate books; regularly file returns; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption notified for a charitable organisation under the Income-tax Act, conditional on application of income and compliance.
The Central Government notifies The Bharat Scouts and Guides, New Delhi under clause (23C)(iv) of section 10 for assessment years 1995-96 to 1997-98, subject to conditions: income must be applied or accumulated wholly and exclusively for established objects; investments confined to modes permitted by the Act (excluding certain voluntary contributions held as jewellery or furniture); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.

Tax exemption recognition grants nonprofit institute income-tax notification subject to conditions on application of income, investments, returns, and dissolution.
Notification grants tax-exempt status under clause (23C)(v) of section 10 to The Institute of the Franciscan Missionaries of Mary, Tamil Nadu for the specified assessment years, subject to conditions that income be applied wholly to charitable objects, investments be limited to forms permitted under section 11(5), business income be incidental and separately accounted for, returns be regularly filed, and surplus assets on dissolution be transferred to a similar charitable organization.

Tax exemption under section 10(23C)(iv) granted to Sri Aurobindo Samity subject to specified application and compliance conditions.
Notification grants tax exemption under clause (23C)(iv) of section 10 to Sri Aurobindo Samity, Kolkata for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to forms permitted by the statutory investment provisions (with voluntary contributions in jewellery or furniture excepted); exclude business income unless incidental with separate books; regularly file returns; and transfer surplus assets on dissolution to a charitable organization with similar objectives.

Tax exemption recognition for a charitable corporation granted subject to operational, investment, business and dissolution conditions.
The Central Government notified the South Arcot Diocesan Corporation, Cuddalore, as eligible for a charitable exemption under clause (23C)(v) for specified assessment years, subject to conditions that income be applied or accumulated for its objects, investments be limited to permitted forms, business income be excluded unless incidental and separately accounted, returns be filed regularly, and on dissolution surplus assets transfer to a similar charitable organisation.

Tax exemption notification: society recognised under clause 23C(v) subject to application, investment, accounting and dissolution conditions.
The Central Government notifies the Society of the Franciscan Servants of Mary for recognition under clause (23C)(v) of section 10 of the Income-tax Act for assessment years 1995-96 to 1997-98, subject to conditions: apply income wholly to charitable objects; restrict investments to forms specified in Section 11(5) (except certain retained voluntary contributions); exclude business income unless incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a similarly purposed charitable organisation.

Tax exemption notification: Institute notified under clause 23C(v) subject to investment, business, filing and dissolution conditions.
Notification under clause (23C)(v) of section 10 registers The Institute of the Franciscan Missionaries of Mary for assessment years 1993-94 to 1995-96, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to forms specified by law; treat business income as incidental only if separate books are maintained; file returns regularly; and on dissolution transfer surplus to a similar charitable organization.

Charitable trust notification under section 10(23C)(v) enables tax-exempt status subject to compliance and investment conditions.
Notification designates Shree Somnath Trust as covered under section 10(23C)(v) of the Income-tax Act, 1961 for assessment years 2001-2002 to 2003-2004, subject to conditions: wholly and exclusively applying or accumulating income for its objects; restricting investments to forms permitted by section 11(5) (except certain voluntary contributions maintained as jewellery or furniture); excluding business income unless incidental and separately accounted; requiring regular filing of income-tax returns; and directing transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Tax exemption notification: Railway sports body recognised subject to application, investment, distribution, and business accounting conditions.
Notification under clause (23) of section 10 notifies the Railway Sports Promotion Board as eligible for exemption subject to conditions: apply or accumulate income exclusively for its objects as per Sections 11(2) and 11(3) modified by clause (23); maintain accumulated funds only in permitted forms including certain tangible voluntary contributions; refrain from investing or depositing funds except in forms specified in Section 11(5); not distribute income to members except as grants to affiliated bodies; and exclude business profits unless incidental to objectives with separate books maintained.