Section 35AC amendment adds an explicit corpus fund provision to the approved support for a named charitable association.
The Central Government amends a prior notification under section 35AC to substitute the Table entry for Srikakulam Vayodhikula Sangham (Srikakulam Elders Association), replacing the amount shown in column (4) with that amount plus an expressly added corpus fund, on the recommendation of the National Committee.

Section 35AC eligibility expanded: additional corpus fund permitted for specified charitable hospital under amended notification.
The Central Government amended the prior notification under Section 35AC to substitute the entry for Hindu Mission Hospital in the Table, replacing the previously recorded entitlement in column (4) with a revised recognition that combines the earlier grant figure and an additional corpus fund, thereby altering the notified support and qualification parameters for that specified institution.

Tax exemption under section 10(23C)(v) notifies Amrit Nath Ashram subject to income application, investment, filing and dissolution conditions.
Notification grants tax exemption to Amrit Nath Ashram, Calcutta under sub clause (v) of clause (23C) of section 10 for assessment years 2000 2001 to 2002 2003, subject to conditions: income applied or accumulated only for its objects; investments limited to forms specified in section 11(5) (excluding certain voluntary contributions held as jewellery/furniture); business income allowed only if incidental with separate books; regular filing of returns; and surplus/assets on dissolution transferred to a like charitable organisation.

Tax exemption for a charitable agency conditioned on exclusive application of income, restricted investments, accounting and dissolution transfer.
Notification grants tax exemption to the Mysore Resettlement and Development Agency, Bangalore subject to conditions: apply income wholly to its objects or accumulate for that purpose; restrict investments to forms permitted for charitable income except certain voluntary contributions in kind; exclude business income unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition for charitable status of an institute, subject to income application, investment and accounting conditions.
Notification grants charitable status to the Civil Services Officers' Institute, New Delhi under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects, compliance with investment and deposit restrictions in forms specified by section 11(5) (with limited exception for voluntary contributions), maintenance of separate books for incidental business income, regular filing of income-tax returns, and transfer of surplus assets on dissolution to a similar charitable organisation.

Deduction under section 35AC allowed for approved charitable projects; institutions and project-specific deduction limits notified.
The Central Government, on the National Committee's recommendation, approves seven named institutions and specifies eligible projects and estimated costs for which donors may claim deductions under the relevant tax provision. The notification assigns a maximum amount of project cost allowable as deduction for each listed project and limits the operative period: the first project for two assessment years and the remaining six projects for three assessment years.

Tax exemption under section 10(23C)(iv) granted with conditions on application of income, investment, business and dissolution.
Notification designates the Inland Waterways Authority of India, Noida as covered by section 10(23C)(iv) for stated assessment years, conditional on applying income wholly to its objects, restricting investments to permitted charitable modes (except certain tangible voluntary contributions), excluding business profits unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.

Notification under section 10(23C)(vi): conditional charitable exemption tied to income application, permitted investments, and compliance.
Notification under section 10(23C)(vi) grants conditional tax recognition to Abhinav Shiksha Sansthan subject to: application or accumulation of income solely for its objects; investing or depositing funds only in modes permitted by law; cessation of nonconforming deposits and investments by the prescribed deadline; exclusion of business income unless incidental with separate books; regular filing of income-tax returns; and transfer of surplus and assets to a similar charitable organisation on dissolution.

Tax exemption recognition requires trusts to apply income exclusively, restrict investments to prescribed modes, and maintain separate business accounts.
Notification under section 10(23C)(v) recognises the Veda Sivagama Thirumurai Patasalai Trust, Salem for the assessment year subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to modes specified in section 11(5) except certain voluntary contributions; exclude business profits unless incidental with separate books; file income-tax returns regularly; and on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.

Conservation project approval under tax-exemption framework enables donor benefit subject to reporting, accounts, and authority review.
Approval is granted to Green Ray Foundation, Goa, under the tax-exemption framework for conservation projects for the period 1-4-2000 to 31-3-2001 for programmes including afforestation, wasteland recovery with locally suitable species, natural resource management demonstration, and construction of an earthen dam and wind mill; approvals are subject to maintenance of a separate donations account, submission of a progress report and annual accounts to the prescribed authority and tax commissioner by 30 June 2001, and may be withdrawn if the authority's satisfaction is not maintained.

Tax exemption for approved infrastructure enterprise confirmed, subject to compliance, audit obligations and potential withdrawal on noncompliance.
Central Government granted tax-exemption approval to Ahmedabad Mehsana Toll Road Company Ltd. as an approved infrastructure enterprise for specified assessment years, covering the widening and strengthening of SH No. 41 on a Build Operate Transfer basis. The approval is conditional on compliance with statutory provisions and rule 2E, maintenance of books of account, statutory audit by an accountant, and furnishing the audit report; approval may be withdrawn for cessation of the facility, failure to maintain or audit accounts, or failure to furnish the audit report.

Approval under section 10(23G) transferred to successor entity, subject to compliance with original conditions, effective immediately.
Approval under section 10(23G) granted to the Rajasthan State Electricity Board for the Suratgarh Thermal Power Station units is transferred to Rajasthan Rajya Vidyut Utpadan Nigam Ltd., effective from the notified date, and the transferee must comply with all conditions stipulated for the original grantee in the earlier notifications.

Research institution approval under section 35(1)(iii) requires separate research accounts and specified annual reporting and audited filings.
Approval is granted to M. S. Chellamuthu Trust and Research Foundation as an Institution under section 35(1)(iii) for 1-4-2000 to 31-3-2003 subject to conditions: maintain separate books for research; furnish annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts and audited income and expenditure account for research activities to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 31st October each year, in addition to the return to the designated Assessing Officer.

Research-expenditure deduction approval: notified association must maintain accounts and meet annual reporting and audit requirements.
Approval under section 35(1)(ii) recognises an association's scientific research activities and conditions tax-related recognition on maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts plus a research income and expenditure account to designated tax and administrative authorities by 31 October, alongside the regular return of income.

Tax approval for conservation projects granted with conditional reporting, separate donation accounts, and potential retrospective withdrawal.
Approval is granted to M/s Green Ray Foundation for specified conservation programmes, including afforestation, wasteland recovery, natural resource management demonstrations, and construction of an earthen dam/lake, valid from 1 April 2000 to 31 March 2001 and subject to conditions requiring a separate donations account, progress reporting to the prescribed authority by 30 June 2001, submission of annual accounts to the prescribed authority and tax commissioner by 30 June 2001, and potential retrospective withdrawal by the prescribed authority.

Tax approval under section 10(23G) granted for a BOT toll-road project, conditional on compliance and audited accounts.
Central Government approval under section 10(23G) read with rule 2E is granted for specified assessment years to the enterprise carrying out the widening and strengthening of SH No. 41 on a BOT basis. The approval is conditional on compliance with the cited provision and rule, maintenance and audit of books of account as required, and furnishing of the audit report, and may be withdrawn if the enterprise ceases the infrastructure activity or fails to meet the accounting or reporting requirements.

Approval transfer under section 10(23G): exemption for Suratgarh stations moved to state generation company subject to conditions.
Approval for tax-exempt status granted for the Suratgarh Thermal Power Stations is transferred from the Rajasthan State Electricity Board to the State generation company effective 19 July 2000, on the condition that the transferee will comply with all conditions previously stipulated for the original approved board in the earlier notifications.

Research exemption approval requires separate research accounts and annual audited submissions to tax and science departments.
M.S. Chellamuthu Trust and Research Foundation, Madurai, is approved as an institution eligible for research-related income-tax exemption for 1 4 2000 to 31 3 2003, subject to maintaining separate research accounts; filing an annual return of scientific research activities to the Department of Scientific & Industrial Research by 31 May; and submitting audited annual accounts and audited research income & expenditure accounts to designated income-tax and science department authorities by 31 October each year, in addition to filing the income-tax return to the assessing officer.

Research expenditure deduction approval requires separate research accounts, annual scientific returns, and audited account submissions.
Approval under the Income-tax Act research deduction provision is conditioned on maintaining separate books for research activities, filing an annual return of scientific research activities by 31 May, and submitting by 31 October each year audited annual accounts and audited income & expenditure accounts for the research activities to the relevant tax exemption office, the central scientific department, and the local tax commissioner/director, in addition to the regular income-tax return.

Tax exemption under section 10(23C)(vi) recognised for an educational society subject to compliance and accounting conditions.
Notification grants tax exemption to the National Education Society of Karnataka, Bangalore for assessment years 1999-2000 to 2001-2002 subject to conditions: application of income wholly to objects, restricted modes of investment as permitted by section 11(5) (excluding certain voluntary contributions), exclusion of business income unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.