Tax exemption extension for eligible social welfare project renewed, but exemption for the lapsed initial year is unavailable.
Extension of tax-exempt status is granted to the Gayatri Urban and Rural Development Society's scheme covering evening classes for school-dropout children, self-help group formation, vocational training in jute and handicrafts, vermi-compost training, and a corpus fund; the approved cost and corpus fund remain unchanged and the scheme is specified for a further three-year period commencing with the financial year beginning 2013-14, with the administrative note that no exemption is available for the lapsed first year of that period.

Section 35AC deduction: medical relief project extended for three years and allowable project cost increased.
The Central Government, under Section 35AC of the Income-tax Act, 1961, notifies the "Medical relief project" of Dardionu Rahat Fund as an eligible project for three further financial years commencing 2014-15, based on the National Committee's recommendation. The earlier notification is amended to substitute the previously specified maximum project cost with an enhanced project cost for the purposes of deduction under Section 35AC.

Tax exemption for eligible project extended for mobile lab-cum-clinic following committee recommendation for a further three-year period.
The Central Government has notified extension of the specification of the project "Mobile Lab-cum-Clinic" by Truth of Universe Society for a further three-year period commencing with financial year 2014-15, without any change to the previously approved project cost, on the recommendation of the National Committee for Promotion of Social and Economic Welfare satisfied that the project is being executed properly.

Section 35AC deduction eligibility updated to increase corpus fund, allowing higher project cost for Gramin Vikas Trust.
The Central Government amended the notification under Section 35AC to substitute the previously notified project cost entry for Gramin Vikas Trust's rainfed farming projects, increasing the corpus component so the certified cost reads "Rs. 29 crore including a corpus fund of Rs. 10.5 crore," following the National Committee's recommendation and confirming continued eligibility under the Income-tax Rules.

Tax exemption for approved charitable project extended for a further period, with unchanged cost; earlier year excluded.
Notification under Section 35AC extends eligibility of the project "SECOND INNING HOME - Old Age Home for Senior Citizens in Rural Areas" carried out by Vishwa Pratishthan for a further three-year period without change to the approved cost and corpus. The extension follows the National Committee's recommendation based on satisfactory execution. Because the initial stated financial year has lapsed, exemption under Section 35AC is not available for that lapsed year.

Tax exemption eligibility extended for a charitable education project following committee review, preserving approved project cost and status.
Notification designates "Nanaksar Dashmesh Public School," run by Anand Isher Educational Charitable Trust, as an eligible project for tax-benefit purposes following the National Committee's recommendation that the project is being executed properly and is likely to extend beyond six years; the Central Government specifies the project for a further three-year period without change to the approved cost.

Section 35AC eligible project designation extended: Anandashram hospice continues under the notified scheme with unchanged approved cost.
The Central Government, exercising powers under the Income-tax Act, has notified extension of the Anandashram hospice scheme as an eligible project for a further three years commencing 2014-15 at the unchanged approved cost of four crore, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and previous notifications and extensions.

Tax deduction eligibility extended for Doctor at Doorstep project, maintaining approved project cost and notifying additional financial years.
The Central Government, under Section 35AC and accompanying rules, notifies extension of the "Doctor at Doorstep" project by Mahavir International for a further three-year period commencing 2014-15, preserving the previously approved project cost and acting on the National Committee's recommendation.

Tax incentive extension: eligible project status renewed for a daycare and mobile hospice rural outreach programme, preserving approved project cost.
The Central Government has notified a three-year extension of the eligible project designation for the "Day care hospital and mobile hospice rural outreach programme" run by Rawal Mallinathji Foundation, preserving the originally approved project cost and relying on the National Committee's recommendation that the project is being properly executed and continues to meet the statutory conditions for specification as an eligible project.

Section 35AC eligibility extended for Vardan Multispecialty Hospital, re-specified for a further multi-year period.
The Central Government notifies that the project "Vardan Multispecialty Hospital," carried out by Vardan Sewa Sansthan and previously specified as an eligible project at its approved cost, is re-specified for a further three-year period beginning with the financial year after the prior specification. This re-specification is made pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project is being properly executed, and is issued without any change to the approved project cost under the powers conferred by the Income-tax Act and its Explanation.

Subordination under section 144C: specified Income-tax authorities made subordinate to designated authorities for dispute resolution.
The Central Board of Direct Taxes, superseding the 2010 notification, directs that specified Principal Chief/Chief Commissioners shall be superior to Commissioners who are members of designated Dispute Resolution Panels in Delhi, Mumbai and Bengaluru for purposes of functions under section 144C, with the supersession not affecting prior actions; the notification comes into force on 15 January 2015.