Section 80G recognition: temple designated a place of public worship for purposes of the Income tax Act.
The Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, notified the Sri Veera Bhadra Swami and Durga Papanaseswara Swamy Temple, Lepakshi, Anantapur District, as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the said section.

Tax-free bond specification under Section 10(15)(iv)(h): registration required to claim exemption for specified bonds.
The Central Government specifies certain ten-year 9 per cent tax-free secured redeemable non-convertible bonds as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, identifying the E Series 5th issue by distinctive numbers; the tax benefit is admissible only if the holder registers his name and holding with the issuing corporation.

Specification under Section 80L: 7 year secured non convertible bonds issued by a power corporation designated for tax provision.
Central Government designates a tranche of 7 year taxable secured non convertible bonds (E Series, 5th issue; serial numbers E 8421801 to E 13281800) aggregating to a stated principal amount issued by the Nuclear Power Corporation of India Limited as specified instruments for the purposes of the clause in sub section (1) of the Income tax Act that permits governmental specification of instruments.

Place of public worship recognition under section 80G enables tax-deduction eligibility for donations to the Sri Sarangapani Swami Temple.
The Central Government notifies the Sri Sarangapani Swami Temple, Kumbakonam, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, exercising the power conferred by that provision and identifying the temple for the statutory tax treatment applicable to recognized places of public worship.

Specification under section 10(23D): ICICI Mutual Fund recognised as a mutual fund of a public financial institution.
Central Government specifies that ICICI Mutual Fund, established by Industrial Credit and Investment Corporation of India Limited under a trust deed dated 25 August 1993, qualifies as a mutual fund of a public financial institution for the purposes of clause 10(23D) of the Income-tax Act by notification S.O.825(E) dated 29 October 1993.

Designation of authorised investigating officers allows police at Superintendent rank or their designees to exercise income tax investigative authority.
Central Government specifies that any police officer not below the rank of Superintendent of Police or any officer specially authorised by a police officer of or above that rank of the competent jurisdiction of the Bureau of Investigation, Lokayukta, Bangalore, is authorised for the purposes of the relevant income tax investigatory sub clause in any particular case or inquiry undertaken by that organisation.

Income-tax Appellate Tribunal rules require legible, certified, indexed paper books; additional evidence filed separately with permission.
Paper books must be legibly written, type-written in double space, or printed; xerox copies must be legible. Each paper must be certified as a true copy by the filing party or authorised representative and indexed with relevance, page numbers and the authority before whom filed. Additional evidence must be filed as a separate paper book with an application stating reasons. Supplementary paper books require leave of the Bench. Nonconforming paper or paper books are liable to be ignored.

Exemption under section 35AC: rural water supply projects specified as eligible projects for tax deduction.
The Central Government, under clause (b) of the Explanation to section 35AC and on the National Committee's recommendation, specifies six rural water supply projects to be undertaken by The Orissa Mining Corporation Ltd as eligible projects and records the estimated cost for those projects in the notification.

Exemption under section 35AC: approval of specific institutions' projects for tax benefit, subject to cost caps and service conditions.
Exemption under section 35AC approves named institutions and specific projects as eligible for tax-deductible expenditure with prescribed maximum approved costs. Several project approvals carry service conditions requiring a portion of patients to receive free treatment, another portion to be charged at cost, and an income tested cap for low income patients; the notification also specifies differing effective periods for listed projects in relation to assessment years.

Exemption under section 35AC: rural development project for Hind Lamps Limited recognised, subject to account rendering and completion certification.
Notification specifies M/s. Hind Lamps Limited's "Rural Development Scheme in Shikohabad, Distt. Firozabad (U.P.)" as an eligible project for exemption under Section 35AC, records the estimated project cost, and makes the specification effective for two years (assessment years 1994-95 and 1995-96) subject to the company rendering an account to the National Committee and certifying completion of the project.

Tax deduction eligibility under Section 35AC extended to cover specified rural school and drinking-water projects for additional assessment years.
Amendment to the notification under the explanation to Section 35AC extends qualifying period to assessment years 1993-94 through 1995-96 and adds an annexure designating specific rural projects: construction of school buildings in 21 named villages and construction of borewells and drinking-water works in 28 named villages as qualifying activities for the purposes of the notification.

Tax deduction under Section 35AC: amended notification sets differing multi-year validity for specified projects across assessment years.
The substituted provision fixes differential validity periods for listed projects: two-year validity for certain serial-numbered projects in relation to two consecutive assessment years; three-year validity for another set of serial-numbered projects in relation to three consecutive assessment years; and a separate three-year validity for two further serial-numbered projects in relation to a later sequence of three assessment years.

Specified bonds under section 80L: transfer benefit conditioned on transferee notifying issuer within required period.
The Central Government specifies the 18 per cent taxable secured redeemable non-convertible (IVth Series) bonds issued by Damodar Valley Corporation, Calcutta, as specified bonds under clause (ii) of sub-section (1) of section 80L; the benefit on transfer by endorsement or delivery is admissible only if the transferee informs the company by registered post within sixty days of such transfer, and the specification applies for the assessment year 1992-93 and subsequent years.

Post Office Monthly Income Account deposits made on or after 2 Sept 1993 bear interest at 13% per annum.
Amendment to the Post Office (Monthly Income Account) Rules, 1987 inserts into rule 8(1) that deposits made on or after 2 September 1993 shall bear interest at the rate of 13 per cent per annum, the amendment coming into force on publication in the Official Gazette.

Due date for tax audit reports for working partners specified, requiring submission by the notified deadline for the assessment year.
The Central Board of Direct Taxes specifies 31st October, 1993 as the due date for furnishing tax audit reports by working partners of firms for the assessment year 1993-94. This applies to working partners entitled to remuneration under the partnership deed where firms were required to have accounts audited for the previous year ended 31-3-1993, and where such remuneration is payable as a proportion of book profits.

Tax exemption under section 10(23C)(v) granted subject to conditions on income application and permitted investments.
The central government notified the Congregation as entitled to tax exemption as a charitable institution for assessment years 1993-94 to 1995-96, subject to conditions: income must be applied or accumulated wholly and exclusively for the institution's objects; investments or deposits are restricted to forms permitted by law (excluding voluntary contributions retained as movable items); and business income is excluded unless incidental to objectives and maintained in separate books of account.

Tax exemption under section 10(23C)(v) granted to religious institution subject to application, investment and business conditions.
Notification under sub-clause (v) of clause (23C) of section 10 notifies Jagadguru Sri Sankaracharya Swamigal Srimatam Samsthanam, Kancheepuram, as eligible for the specified assessment years subject to conditions: its income must be applied or accumulated solely for its objects; investments or deposits of funds are restricted to the statutory forms or modes (excluding certain voluntary contributions held as jewellery, furniture, etc.); and profits and gains of business are excluded unless incidental to its objectives with separate books of account maintained for such business.

Tax exemption notification under section 10(23C)(iv) designates Kerala Toddy Workers Welfare Fund Board for specified assessment years.
Central Government notification designates The Kerala Toddy Workers Welfare Fund Board, Trivandrum, under section 10(23C)(iv) of the Income tax Act, 1961, applying that designation to the assessment years 1985 86 through 1987 88.

Exemption under section 35AC approves eligible projects and institutions for tax relief over specified assessment years.
Exemption under section 35AC approves named charitable and development institutions as sponsors of specified eligible projects and prescribes the maximum approved estimated cost for each project; institutions must undertake the approved projects within the scope and cost limits set in the notification table to qualify for the income-tax exemption, and the notification fixes the period of effectiveness for approvals in relation to particular assessment years, with subsequent substitutions amending project descriptions, cost ceilings and expiry schedules.

Notification amendment under Section 35AC updates charitable institution's specified project, enabling repair and maintenance of a school.
The Central Government amends the earlier notification by substituting item (ii) for Bhoruka Charitable Trust to specify the repair and maintenance of a school in Churu District, Rajasthan as the qualifying project for that trust, to the stated monetary extent, on the National Committee's recommendation under the relevant provision of the Income-tax Act.