Tax exemption notification under section 10 clause 23C: Kerala Motor Transport Workers Welfare Fund Board notified subject to conditions.
Notification under the Income-tax Act notifies Kerala Motor Transport Workers Welfare Fund Board, Kollam under clause (23C)(iv) of section 10 for assessment year 1990-1991, subject to conditions requiring exclusive application of income to its objects, restricted modes of investment or deposit of funds (excluding certain voluntary contributions), exclusion of business income unless incidental with separate books, regular filing of income tax returns, and transfer of surplus assets on dissolution to a charitable organization with similar objectives.

Tax recognition notification for welfare fund board requires exclusive application of income and compliance with investment and filing conditions.
Notification grants conditional tax-recognition to the Kerala Motor Transport Workers Welfare Fund Board, Kollam under clause (23C)(iv) of section 10: income must be applied or accumulated solely to its objects; investments restricted to forms in section 11(5) except specified voluntary contributions; business income excluded unless incidental with separate books; regular filing of returns required; on dissolution surplus and assets must go to a charitable organization with similar objectives.

Tax exemption under clause 23C(iv) requires trusts to apply income to charitable objects, restrict investments, and file returns.
Notification under clause (23C)(iv) of section 10 notifies Children Book Trust as eligible for exemption for assessment years 2001-2002 to 2003-2004, subject to conditions: apply or accumulate income wholly for its objects; invest only in forms specified in sub section (5) of section 11 (except certain voluntary contributions held as jewellery, furniture, etc.); business income excluded unless incidental and kept in separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like charitable organization.

Tax exemption under clause 23C(iv) conditioned on exclusive charitable application, restricted investments, separate business accounting, and dissolution transfer.
Notification grants tax-exempt status to the Indian Association of Women's Studies under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income for its objects; investment and deposit limitations conforming to Section 11(5); exclusion of business income unless incidental with separate accounting; regular filing of income-tax returns; and transfer of surplus assets to a like-minded charitable organisation on dissolution.

Tax exemption recognition for a voluntary health association conditions its charitable income use and investment for stated assessment years.
The Central Government notifies the Voluntary Health Association of India under clause (23C)(iv) of section 10 for assessment years 1998-1999 to 2000-2001, subject to conditions that income be applied or accumulated exclusively for its objects, investments be limited to forms permitted by the Act (excluding certain maintained voluntary contributions), business income be incidental with separate accounts, and regular filing of income-tax returns.

Tax exemption notification under clause 23C(iv) grants recognition to Bharat Scouts & Guides subject to compliance conditions.
The Central Government notifies The Bharat Scouts & Guides, New Delhi, under clause (23C)(iv) of section 10 for assessment years 2001-2002 to 2003-2004, subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted for charitable funds (with narrow exceptions for certain voluntary contributions); business income qualifies only if incidental and separately accounted; regular filing of returns; and on dissolution surplus assets must transfer to a like charitable organization.

Specified bonds under Section 80L designated as tax saving and regular income instruments by government notification.
The Central Government specifies bonds in the nature of debentures issued in Safety Bonds December, 2000 under clause (ii) of sub section (1) of Section 80L of the Income tax Act, identifying Tax Saving Bonds (two options) and Regular Income Bonds (three options) with allotted quantities and distinctive serial number ranges, thereby recognising those allotments as qualifying instruments for the purposes of the provision.

Tax deduction under section 80L specified for Safety Bonds issued by Industrial Credit and Investment Corporation of India.
Central Government specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in the public issue Safety Bonds March, 2001, for tax deduction eligibility under the Income tax Act. The notification lists allotment particulars for Tax Saving Bonds (two options) and Regular Income Bonds (three options), providing numbers of bonds, aggregate amounts and distinctive bond numbers for each option, and is issued by the authorised official with file reference.

Specified bonds under Section 80L designated for tax recognition, identifying Tax Saving and Regular Income Safety Bonds.
The Central Government designates bonds issued by Industrial Credit and Investment Corporation of India Limited in the public issue Safety Bonds February, 2000, as specified instruments for the purposes of Section 80L of the Income tax Act, identifying Tax Saving Bonds and Regular Income Bonds and recording allotment particulars including numbers allotted, amounts and distinctive serial number ranges.

Specified bonds under Section 80L: certain ICICI Safety Bonds in public issue recognised for tax treatment.
Central Government specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in its public issue of Safety Bonds (November 2000) for the purpose of clause (ii) of sub section (1) of Section 80L of the Income tax Act, 1961, listing Tax Saving Bonds and Regular Income Bonds with their allotment numbers, amounts and distinctive number ranges.

Tax exemption specification: designated Safety Bonds from ICICI identified under the Income tax Act for tax treatment.
The Central Government, under clause (ii) of sub section (1) of Section 80L of the Income tax Act, 1961, specifies bonds in the nature of debentures issued by Industrial Credit and Investment Corporation of India Limited, Mumbai, in its public issue Safety Bonds, October 2000, listing allotment details for Tax Saving Bonds (two options) and Regular Income Bonds (three options) with numbers allotted, amounts and distinctive numbers, by Notification No. 382 dated 10 December 2002.

Tax-exempt bond specification under Section 80L confirms Safety Bonds issued in August 2000 as eligible for tax recognition.
The Central Government, under clause (ii) of sub-section (1) of Section 80L of the Income-tax Act, specifies Safety Bonds issued in August 2000 by Industrial Credit and Investment Corporation of India Limited as bonds in the nature of debentures for statutory tax purposes, and records allotment particulars distinguishing Tax Saving Bonds and Regular Income Bonds with their respective series and allotment details.

Specification of bonds under Section 80L: Central Government recognises ICICI Safety Bonds for tax benefit eligibility.
Central Government specifies bonds in the nature of debentures issued by ICICI in the public issue 'Safety Bonds July, 2000' as eligible under clause (ii) of Sub section (1) of Section 80L of the Income tax Act, 1961, and itemises categories of Tax Saving Bonds and Regular Income Bonds with their allotment particulars.

Tax exemption for specified tax-free bonds granted, subject to registration of holder and bond particulars.
Specification under Section 10(15)(iv)(h) designates "9.50% Tax Free Bonds" issued by National Textile Corporation Limited, identified by distinctive numbers I to 24000, with a face value per bond, an annual interest rate of 9.50% and a five-year tenor for a specified aggregate amount; the exemption is admissible only if the holder registers their name and holding with the issuing corporation.

Specification under Explanation to section 35AC: eligible project status for college construction and plantation renewed following committee recommendation.
The Central Government specified under the Explanation to section 35AC the project of tree plantation and the construction and furnishing of Mahila College (Residential) at Sector-7, Gandhinagar, by Shri Akhil Anjana Kelvani Mandal as an eligible project or scheme; the National Committee, satisfied with execution, recommended a further specification under the Income-tax Rules procedure and the Government renewed the project's eligibility for a further period commencing from the next assessment year.

Tax deduction eligibility under section 35AC extended for specified hospice project, with amended project cost and term.
Central Government specifies the Bangalore Hospice Trust's 50 bed hospice project for tax-deduction eligibility under the Explanation to section 35AC for a further three year period beginning with assessment year 2003 2004, pursuant to the National Committee's recommendation that the project is properly executed and likely to extend beyond six years; the notification also amends the earlier specification by substituting the previously stated maximum project cost with a higher figure, thereby revising the allowable ceiling for deduction under section 35AC.

Section 35AC specification extends eligibility for a rehabilitation project for the blind, renewing tax exemption.
The Central Government specified the Rehabilitation Project for the blind in Mehsana District, Gujarat, run by the National Association for Blind (Mehsana Distt. Branch), as an eligible project under the Explanation to section 35AC, following the National Committee's recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962, and extended that specification for a further period of three years commencing from the assessment year 2001-2002, recording the estimated project cost of rupees forty five lakhs ninety one thousand only.

Specified project eligibility extended for mobile eye-care unit, preserving tax-deduction status for qualifying contributions under income-tax law.
Central Government specifies the Mobile Unit (Medical Camps - Eye Care) run by Susrut Eye Foundation and Research Centre in rural West Bengal as an eligible project under the Explanation to section 35AC, extending its designation for a further three years commencing assessment year 2002-2003; the extension follows a National Committee recommendation under the applicable rule after satisfaction that the project is being executed properly and formalises the administrative mechanism for renewal of eligibility.

Specification under section 35AC: eligible charitable construction project granted further two-year specification for tax incentive purposes.
The Central Government, exercising powers under the Explanation to section 35AC, has specified the construction of an Administrative Building, Training-cum-Production Centre and Women Hostel at M.R. Palli by Rayalaseema Seva Samithi as an eligible project or scheme for a further period of two years, following the National Committee's recommendation that the project is being executed properly and is likely to extend beyond five years.

Tax exemption eligibility extended for a charitable vocational project, granting specified benefit for an additional three-year period.
The Central Government, under the Explanation to section 35AC, has specified Shri Siddhakshetra Shravikashram's project-covering construction, equipment purchase, furnishing and operation of a multi-purpose vocational training centre with residential quarters, business courses, library and dispensary in Palitana, Bhavnagar District-as an eligible project. Following a National Committee recommendation that the project is being properly executed and will extend beyond its initial term, the project is specified for a further three-year period commencing with the assessment year 2002-2003, with stated estimated project cost and corpus fund amounts.