Notification under section 10(23C)(v): charitable recognition subject to exclusive income application, specified investment modes and business conditions.
Notification under section 10(23C)(v) notifies The Divine Life Society for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits (other than certain voluntary contributions maintained as jewellery, furniture, etc.) to forms or modes specified in sub section (5) of section 11; and the notification does not apply to business income unless the business is incidental to the objectives and separate books of account are maintained for such business.

Tax exemption under section 10(23C)(v) granted subject to exclusive application of income and investment limits.
Notification under section 10(23C)(v) notifies Govind Bhavan Karyalaya as eligible for the clause's tax-exempt status subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; must confine investments and deposits to permitted forms for charitable funds (with limited exceptions for certain voluntary contributions held in kind); and the notification does not cover business profits unless the business is incidental and maintained in separate books of account.

Tax exemption notification under section ten twenty-three C v: institute notified with conditions on application and investment
Notification under section 10(23C)(v) recognizes Institute of Dharmsthala, Karnataka for exemption purposes, conditional on applying or accumulating income wholly and exclusively for its objects. It restricts investments or deposits to modes specified under the Act (excluding certain voluntary contributions maintained in kind) and excludes profits and gains of business from the notification unless the business is incidental to the institute's objectives and is maintained in separate books of account.

Section 80L deduction: National Savings Scheme specified as eligible scheme, enabling deduction under clause (iii) of law.
Central Government specifies the National Savings Scheme under the National Savings Scheme Rules, 1992, as a scheme qualifying for deduction under clause (iii) of sub section (1) of section 80L of the Income tax Act, 1961, by Notification No. G.S.R.820(E), effective from 1 October 1992.

Deposit scheme designation confirms National Savings Scheme's tax classification and fixes its effective application date.
The Central Government designates the National Savings Scheme under the National Savings Scheme Rules, 1992 as a deposit scheme for the purposes of subsection (2)(ix) of section 88 of the Income-tax Act by formal notification, and specifies an effective date from which this regulatory classification applies.

Annuity plans specified: Jeevan Dhara and Jeevan Akshay recognised as eligible under the income tax annuity provision.
Central Government specifies the Jeevan Dhara and Jeevan Akshay plans of the insurer as the annuity plans for the purposes of the income tax annuitization provision, based on filings under the Insurance Act and Insurance Rules; the specification is deemed effective from 1 April 1992.

Exemption under section 35AC: government approves specified charitable projects as eligible for tax relief on contributions.
The Central Government, on National Committee recommendations, approves specific institutions and enumerated projects and schemes as eligible projects for exemption under section 35AC, detailing for each institution the operative project descriptions (eg. housing, health, sanitation, education, rehabilitation, rural development and livelihood schemes) and the estimated cost or aggregate cost net of grants. Certain approvals are time-limited: items (2) and (3) remain in force for three assessment years commencing 1993-94. Subsequent notes record substitutions to institutional names and an estimated cost figure.

Company secretary profession notified under section 44AA(1), bringing members in practice within tax record keeping scope.
Notification under section 44AA(1) designates the profession of company secretary as covered by that provision and defines "company secretary" for this purpose as a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub section (2) of section 2 of the Company Secretaries Act, 1980.

Tax exemption under section 10(23C)(v) granted subject to exclusive application, investment limits, and business accounting conditions for specified years.
Notification recognizes Ratnagiri Zilla Bridge Association for the tax-exempt category under clause (23C)(v) for specified assessment years, subject to conditions: apply or accumulate income exclusively for its objects per section 11 rules; invest or deposit funds only in statutory permitted forms (excluding certain retained articles); refrain from distributing income to members except as grants to affiliated institutions; and exclude business profits from exemption unless incidental to objectives with separate books maintained.

Specified bonds under section 80L require transferee registered notice within sixty days to claim the tax benefit under notification.
The Central Government specifies the 7-year 17.5 per cent. taxable Secured Redeemable Non-convertible (Series MB-I) Bonds issued by the Tourism Finance Corporation of India Limited as within clause (ii) of sub-section (1) of section 80L; the benefit is admissible on transfer by endorsement or delivery only if the transferee informs the Corporation by registered post within sixty days, and the notification takes effect from 1 April 1993 for the assessment year 1993-94 and thereafter.

Tax exemption recognition for religious institution granted, subject to exclusive income application and specified investment limits.
Central Government notifies Srimajjagadguru Madhawacharya Moola Mahasamsthana Uttaradhi Mutt, Dharwad, Karnataka, for recognition under 10(23C)(v) for assessment years 1990-91 to 1992-93, subject to conditions: income must be applied or accumulated wholly and exclusively to the institution's objects; investments and deposits (except certain voluntary contributions) must be limited to permitted forms; and business income is excluded unless incidental to the objectives and maintained in separate books of account.

Tax exemption under section 10(23C)(v): foundation notified subject to income application, investment limits, and separate books for business.
Notification under section 10(23C)(v) notifies Guru Gobind Singh Foundation, Chandigarh for assessment years 1988-89 to 1990-91 subject to conditions: the foundation must apply or accumulate income wholly and exclusively to its objects; investments or deposits (other than certain voluntary contributions retained in kind) must be only in forms/modes specified in section 11(5); and the notification does not apply to business income unless the business is incidental to the objects and maintained in separate books of account.

Charitable Deduction Eligibility: temple designated as archaeological and public worship place, enabling donations to qualify for tax deduction.
The Central Government notifies Arulmigu Adulya Nadeswarar Temple, Arakanda Nallur, Thirukoilur, as a place of archaeological and artistic importance and as a place of public worship for the purposes of the Income tax Act, thereby classifying the temple to enable application of the tax-related charitable donation framework for notified places of worship and heritage importance.

Approval under section 35D: authorised firm may prepare feasibility, project and market surveys for assessees within fixed period.
Approval is granted to M/s. Chaturvedi and Company to prepare feasibility reports, project reports and conduct market or other surveys for an assessee under section 35D of the Income tax Act, 1961, by Notification No. S.O.2674 dated 18 9 1992, effective from 19 August 1991 to 18 August 1994.

National Savings Scheme sets 100-rupee minimum deposits, 11% annual interest on lowest monthly balance, four-year withdrawal term.
The National Savings Scheme requires separate yearly accounts at authorised post offices, defines eligible depositors, and deems certain 1987 scheme transfers as deposits. It mandates a minimum deposit of one hundred rupees and multiples thereof. Interest is eleven per cent per annum, calculated monthly on the lowest balance between the close of the tenth day and month-end, credited annually with fractional rupee rounding. Interest may be withdrawn anytime; principal becomes withdrawable after four years from the end of the year of account opening. The scheme prescribes Pass Book use, annual balance confirmation, closure rules, and a government power to relax provisions to avoid undue hardship.

Tax exemption notification: Temple recognised as place of public worship with tax-favourable treatment limited to renovation use.
Notification designates Sri Venkatachalpathy Temple, Cheranmahadevi as a place of historic importance and public worship for section 80G purposes, limited to repair and renovation work to the monetary extent specified in the notification; the temple renovation committee is prohibited from receiving public donations for construction of a community hall for marriages and for Agama Kriya.

Avoidance of double taxation: India-Bangladesh treaty allocates taxing rights, limits source state withholding and provides mutual relief and cooperation.
Convention allocates taxing rights between India and Bangladesh, applies to residents of one or both States, defines residence with tie breaker rules, and taxes business profits only in the State of residence unless attributable to a permanent establishment in the other State. It prescribes specific source state withholding limits for dividends, interest and royalties, addresses special categories of income (immovable property, transport, capital gains, personal services, pensions, students and academics), and implements mutual agreement, information exchange and assistance in collection to prevent fiscal evasion.

Tax exemption granted subject to conditions restricting investments, distributions and business income to charitable objects.
Notification grants tax exemption to the Bulsar District Cricket Association for specified assessment years, conditional on applying or accumulating income solely for its objects consistent with sections 11(2) and 11(3) as modified by clause (23); limiting investments to forms in section 11(5) (except certain notified articles); prohibiting distribution of income to members except by grants to affiliated institutions; and excluding business profits unless incidental to objectives with separate accounts.

Tax exemption under clause (23) conditioned on exclusive charitable application, permitted investments, and separate accounting for incidental business.
The Central Government notifies The Federation of Motors Sports Clubs of India, Madras, for exemption under clause (23) of section 10 for assessment years 1992-93 to 1994-95, subject to conditions requiring exclusive application or permitted accumulation of income to declared objects, investment or deposit only in modes specified in section 11(5) (with limited exception for certain voluntary contributions retained as articles), prohibition on distribution of income to members except by grants to affiliated bodies, and exclusion of business income unless incidental and maintained in separate books.

Tax exemption under section 10(23) conditioned on restricted investments, exclusive income application, no member distributions, and business limits.
The Central Government notifies the Pune Tennis Mandal as eligible for tax exemption under clause (23) of section 10 for the specified assessment years, conditional on exclusive application or accumulation of income to its objects, investment of funds only in permitted modes (with limited exceptions for certain tangible voluntary contributions), prohibition on distribution of income to members except grants to affiliated bodies, and exclusion of business profits unless incidental to objects with separate books maintained.