Tax exemption under section 10(23C)(v) - institution notified for conditional exemption subject to application and investment limits.
Notification under section 10(23C)(v) grants the institution conditional income-tax exemption for specified assessment years, requiring that its income be applied or accumulated solely for its objects, that investments be limited to forms permitted by law (excluding tangible voluntary contributions), and that any business income be incidental and maintained in separate books of account.

News agency recognition confirms Press Trust of India qualifies for statutory tax treatment for specified assessment years.
Specification designates news agency status for Press Trust of India Ltd., New Delhi under the tax provision recognizing agencies established in India solely for collection and distribution of news; the Central Government specifies the entity for specified assessment years, identifying it as qualifying for the statutory treatment applicable to such agencies.

Tax exemption under 10(23C)(v) notified for institute, subject to exclusive application, permitted investments, and business conditions.
Notification designates the Institute of the Franciscan Missionaries of Mary as eligible under 10(23C)(v) for specified assessment years subject to conditions requiring exclusive application or accumulation of income for its objects, investment of funds only in permitted forms (except certain voluntary contributions held as movable assets), and exclusion of business profits unless incidental and maintained in separate books.

Tax exemption under section 10(23) notified for Jawaharlal Nehru Hockey Tournament Society, subject to application and investment conditions.
Notification under clause (23) of section 10 grants tax-exempt status to the Jawaharlal Nehru Hockey Tournament Society subject to conditions: income must be applied or accumulated exclusively for its objects in line with section 11 rules; accumulations and investments must be in permitted forms; funds cannot be distributed to members except as grants to affiliated associations or institutions; and business income is excluded unless incidental and maintained in separate books.

Exemption under section 35AC approves charitable projects and prescribes deduction limits for listed institutions.
Notification under the powers of the Explanation to section 35AC approves listed institutions and specifies for each an eligible project or scheme, its estimated cost and the maximum portion of that cost allowable as a deduction; the table governs project eligibility and deduction caps, and the notification also prescribes differing periods of force for particular projects and records later substitutions and amendments.

Tax exemption under section 10(23C)(v) recognised for Diocese of Calcutta, subject to specified application and investment conditions.
Notification confers tax exemption recognition on Diocese of Calcutta for assessment years 1993 94 to 1995 96, subject to conditions: income must be applied or accumulated solely for the institution's objects; funds (other than certain voluntary contributions in kind) must be invested only in forms permitted by income tax law; and business profits are excluded unless incidental to objectives and kept in separate books of account.

Tax exemption under section 10(23C)(v): recognition granted subject to exclusive charitable application, permitted investments and business conditions.
Notification under section 10(23C)(v) grants tax-exempt status to Srimadujjyini Saddharma Simhasana Sri Taralabalu Jagadguru Brihanmath for the assessment years 1993-94 to 1995-96 subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; investments other than specified voluntary contributions must be in forms permitted by section 11(5); and business income is excluded unless incidental to objectives and maintained in separate books.

Tax exemption for charitable trusts conditioned on exclusive income application and prescribed investment and distribution limits.
Notification grants the trust recognition under section 10(23) subject to conditions: income must be applied or accumulated exclusively for its objects under section 11 as modified; investments and deposits are restricted to statutory forms and modes with limited exceptions for specified tangible voluntary contributions; distributions to members are prohibited except as grants to affiliated bodies; business income is excluded unless incidental to objectives and accounted for in separate books.

Tax exemption under clause (23) granted to Judo Federation subject to income application, investment and business accounting conditions.
Notification grants tax exemption to the Judo Federation of India for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects in accordance with section 11 as modified; investments limited to permitted forms under section 11(5) except certain maintained voluntary contributions; no distribution of income to members except grants to affiliated institutions; business income excluded unless incidental to objectives with separate books maintained.

Tax exemption under section 35CCB grants conditional recognition to conservation programmes with specified accounting and annual reporting obligations.
Approval is granted to The Environmental Society, Madras and to three specified programmes for purposes of section 35CCB, conferring eligibility for tax-exempt donations for those programmes for a defined three-year period. The approval is conditional on maintaining a separate donations account, furnishing annual progress reports and audited accounts to the prescribed authority and the Income-tax Commissioners by specified dates, submitting earlier programme reports, and remaining subject to continued satisfaction of the prescribed authority, which may withdraw approval retrospectively.

Tax exemption notification recognising a charitable institution subject to strict income application, investment and business-incidence conditions.
Notification recognises Sri Sri Jagadguru Sankaracharya Mahasansthanam, Dakshinamnaya, Sri Sharada Peetham, Sringeri for the exemption category for the specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; funds may not be invested except in authorised forms (excluding voluntary contributions kept as jewellery, furniture etc.); and income from business is excluded unless business is incidental to objectives with separate books maintained.

Tax exemption notification: trust must apply income exclusively, restrict investments to authorised modes, and keep separate books for incidental business.
Notifies Sri Siddhi Vinayak Ganapati Temple Trust, Bombay of a tax exemption under sub-clause (v) of clause (23C) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to the trust's objects; investments and deposits are restricted to authorised modes with an exception for voluntary contributions maintained as jewellery or furniture; business income is excluded from the exemption unless incidental to the objects and maintained in separate books of account.

Tax exemption recognition under section 10(23C)(v) notifies an association as eligible for statutory tax relief.
The Central Government notifies Kanchipuram Gandhi Road Cloth Merchants Chatra Dharma Paripalana Mahamai Sangam, Kanchipuram-I, under section 10(23C)(v) of the Income-tax Act, recognising the association for the sub-clause's tax-exemption mechanism and specifying that recognition applies for the stated assessment years, thereby placing the body within the Act's exemption framework.

Tax Exemption Notification: charitable association recognized subject to exclusive income application and specified investment and business conditions.
Notification recognizes the association for exemption under sub-clause (v) of clause (23C) of section 10 for assessment years 1990-91 and 1991-92, subject to conditions: exclusive application or accumulation of income for its objects; investment or deposit restrictions during the relevant previous years except in modes specified in section 11(5) and excluding certain voluntary contributions; and exclusion of business income unless incidental and maintained in separate books.

Tax exemption for charitable institution restricts permitted investments and excludes non-incidental business income absent separate accounts.
Notification grants tax-exempt charitable status to Hindu Satkar Samity, Calcutta for specified assessment years, conditioned on (i) application or accumulation of income wholly and exclusively to its objects; (ii) investment or deposit of funds only in the forms or modes permitted by law, except voluntary contributions maintained as assets like jewellery or furniture; and (iii) non-application to business income unless the business is incidental and is maintained in separate books of account.

Charitable exemption under section 10(23C)(v) subject to exclusive income application, permitted investment modes and separate books for business income.
Notifies a charitable society as eligible under the charitable-exemption provision for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits to modes permitted by law (excluding certain voluntary contributions kept as jewellery or furniture); and excluding business profits unless the business is incidental to the objectives and is maintained in separate books of account.

Double taxation avoidance: allocates taxing rights between India and France and prescribes relief via tax credits and limited source withholding.
Convention allocates taxing rights between India and France to avoid double taxation and prevent fiscal evasion, applying to residents and specified taxes, with definitions for residence and permanent establishment. It prescribes taxation rules for business profits (arm's length attribution to permanent establishments), immovable and movable property, dividends, interest, royalties, technical service fees, and capital gains; caps source withholding on certain passive and service payments, provides specified exemptions, and requires elimination of double taxation by deduction (India) or tax credit/exemption (France). Procedural safeguards include a mutual agreement procedure and exchange of information rules.

Tax exemption under section 10(23) for All India Tennis Association subject to application, investment, distribution and business conditions.
Notification under section 10(23) grants tax-exempt status to the All India Tennis Association for listed assessment years subject to conditions: income must be applied or accumulated exclusively for the Association's objects under the modified accumulation rules; funds may only be invested or deposited in permitted modes, with limited exception for certain voluntary contributions; income distribution to members is barred except via grants to affiliated bodies; and business profits are excluded unless incidental to objectives and maintained in separate accounts.

Exemption under clause 10(23): Association notified subject to income application, investment, distribution and business accounting conditions.
Notification under clause (23) of section 10 notifies the Karnataka Badminton Association as entitled to the exemption for assessment years 1994-95 to 1996-97, provided it applies or accumulates income wholly and exclusively for its objects under section 11 (as modified), limits investments to modes specified in section 11(5), refrains from distributing income to members except by grants to affiliated institutions, and treats business income as taxable unless incidental with separate books maintained.

Tax exemption granted to regional cricket association subject to conditions on application, investment, distributions, and business accounting.
Notification designates Bulsar District Cricket Association as exempt under clause (23) of section 10 for the specified assessment years, subject to conditions: income must be applied or accumulated in alignment with modified section 11 provisions for exclusive objects; investments and deposits are limited to statutory forms (with narrow exception for certain voluntary contributions); income must not be distributed to members except as grants to affiliated bodies; and exemption excludes business profits unless incidental and recorded in separate books.