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Central Provident Fund Commissioner, Employees'' Provident Fund Organisation specified for Section 138(1)(a)(ii)
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Designation of Provident Fund Commissioner as authorised income tax official for specified cases under Income Tax law.
The Central Government specifies the Provident Fund Commissioner of the Employees' Provident Fund Organisation, or any officer not below the rank of Regional Provident Fund Commissioner duly authorised in writing by the Commissioner in respect of a specific case, to perform the functions under the cited provision of the Income-tax Act, thereby limiting delegation to officers of the stated minimum rank and to instances of written authorisation.
The Press Trust of India Limited, New Delhi specified for Section 10(22B)
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Exemption under Section 10(22B): Press Trust of India specified as a news agency for specified assessment years.
The Central Government designates The Press Trust of India Limited, New Delhi, as a news agency established in India solely for collection and distribution of news under clause (22B) of section 10 of the Income-tax Act, 1961, and specifies that this designation applies for the assessment years 2003-2004 to 2005-2006 pursuant to Notification No. 8 of 2003.
The Asiatic Society of Bombay, Mumbai Notified U/S 10(23C)(iv)
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Charitable exemption under section 10(23C)(iv) granted to Asiatic Society subject to specified compliance and operational conditions.
Notification grants charitable income-tax exemption to The Asiatic Society of Bombay for specified assessment years conditional on exclusive application or accumulation of income for its objects, investment only in permitted forms, regular filing of income-tax returns, exclusion of business profits unless incidental with separate books, and transfer of surplus and assets to a similar charitable organization on dissolution.
Swami Ramananda Tirtha Memorial Committee, Hyderabad Notified U/S 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) granted subject to application of income, investment limits, and dissolution transfer.
Notification under section 10(23C)(iv) recognizes the committee for specified assessment years subject to conditions: income must be applied wholly and exclusively to its objects; investments restricted to forms in section 11(5) except certain voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus and assets must transfer to a charitable organization with similar objectives.
Bengal Social Services League, Kolkata Notified U/S 10(23C)(iv)
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Tax exemption under section 10(23C)(iv): notified organisation must apply income to objects, maintain accounts, and transfer assets on dissolution.
Notification under section 10(23C)(iv) recognizes Bengal Social Services League, Kolkata for the stated assessment years provided it applies its income wholly and exclusively to its objects, restricts investments to forms specified for charitable funds, treats business income as incidental only when separate books are maintained, files regular income-tax returns, and on dissolution transfers surplus assets to a like charitable organization.
Tagore Society for Rural Development, Kolkatta Notified U/S 10(23C)(iv)
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Tax exemption notification conditions require exclusive application of income and compliance with investment, business segregation, filing, and dissolution rules.
Notification grants tax-exempt recognition to Tagore Society for Rural Development, Kolkata for assessment years 2000-2001 to 2002-2003 subject to conditions: income must be applied or accumulated solely for its objects; investments are restricted to permitted modes (excluding certain retained voluntary contributions); business income is excluded unless incidental and maintained in separate books; returns must be regularly filed; and on dissolution assets and surplus must be transferred to a similarly purposed charitable organization.
Maharishi Ved Vigyan Vishwa vidya Peetham, New Delhi Notified U/S 10(23C)(iv)
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Tax exemption recognition under 10(23C)(iv) granted subject to exclusive application of income and compliance conditions.
Notification confers charitable recognition on Maharishi Ved Vigyan Vishwa Vidya Peetham for specified assessment years, conditional on application or accumulation of income exclusively for its objects, investment restrictions to modes permitted for charitable trusts (with limited exception for specified voluntary contributions), regular filing of income-tax returns, maintenance of separate books for any incidental business, and transfer of surplus assets on dissolution to a charitable organization with similar objectives.
Association of Metropolitan Development Authorities, New Delhi Notified U/S 10(23C)(iv)
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Income-tax exemption for Association subject to exclusive use of income, permitted investments, business-incidental rule, filings, and dissolution transfer.
Notification grants income-tax exemption to the Association of Metropolitan Development Authorities subject to conditions: exclusive application of income to objects, investment restrictions to forms under section 11(5) (except certain in-kind voluntary contributions), exclusion of business income unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organization.
LRG Ranganayaki Ammal Charities, Coimbatore Notified U/S 10(23C)
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Recognition under section 10(23C) conditions charitable notification, requiring exclusive application of income and prescribed investments.
Notification recognises LRG Ranganayaki Ammal Charities for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to charitable objects; restrict investments to modes permitted by section 11(5) except certain tangible voluntary contributions; exclude business profits unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a like charitable organisation.

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