Income-tax Appellate Tribunal temporary members may be appointed on contract with fixed pay and removable anytime.
Central Government may appoint temporary judicial and accountant members in consultation with the President of the Tribunal on deputation or contract for up to two years, extendable by one year, subject to statutory qualifications. Retirees from specified pay scales or public bodies may serve only on contract if qualified. Temporary members receive fixed pay of Rs. 22,400 per month, other service conditions match regular members, pensions are deductible from pay, and temporary members may be discharged at any time without reasons.

Tax exemption notification grants conditional tax-exempt status to a labour board subject to application, investment and reporting conditions.
Notification under Section 10(23C)(iv) notifies The Railway Goods Clearing & Forwarding Establishment Labour Board, Mumbai as eligible for tax-exempt status for assessment years 1993-1994 to 1995-1996, subject to conditions: apply income wholly and exclusively to objects; restrict investments to forms in section 11(5) (except specified voluntary contributions); exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption for scientific research requires separate research accounts and annual audited returns to designated authorities.
Approval of M/s FIE Research Institute as a notified institution under section 35(1)(ii) for 1 April 2001-31 March 2004 is conditioned on maintaining separate research books, furnishing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited Annual Accounts and audited Income & Expenditure Account for its research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income Tax (Exemptions) by 31 October, alongside the income tax return; renewal applications must be filed in triplicate.

Approval under section 35(1)(ii) requires maintaining research accounts and filing annual DSIR and audited returns.
Association approved under section 35(1)(ii) is subject to maintaining separate books for research, filing an Annual Return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and audited Income & Expenditure Account for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) having jurisdiction by 31 October each year, in addition to filing the return of income to the designated assessing officer.

Research association approval requires separate research accounts and annual audited submissions to tax and science authorities for exemption compliance.
Approval is granted to M/s Indian Association for the Cultivation of Science as an Association for purposes of Section 35, subject to maintenance of separate books for research, annual submission of a scientific research return to the Secretary, Department of Scientific & Industrial Research, and annual transmission of audited accounts and audited Income & Expenditure accounts for research activities to the Director General (Exemptions), the Secretary DSIR, and the Commissioner/Director of Income Tax (Exemptions), alongside the regular income-tax return; renewal applications must be filed in triplicate through the Commissioner/Director and sent in three copies to the Secretary DSIR.

Section 35(1)(ii) approval requires separate research accounts, annual DSIR return and audited account submissions by annual deadlines.
Approval under section 35(1)(ii) is granted to M/s Association for Research in Homoeopathy for 1 April 2000 to 31 March 2003, conditional on maintaining separate research accounts, furnishing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, filing the return of income, and submitting audited annual accounts and audited income & expenditure accounts for research activities to designated tax and DSIR authorities by 31 October each year; renewal applications must be submitted in triplicate.

Research institution approval requires separate research accounts and annual audited returns to tax and scientific authorities.
Approval of M/s The Institute of Road Transport as an Institution under clause (ii) of sub section (1) of section 35 is conditional on maintaining separate books for research, furnishing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by the annual deadline, and submitting audited annual accounts and audited income and expenditure accounts for research to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions), in addition to filing the return of income; renewal applications must be submitted in triplicate and copies sent to the Secretary, DSIR.

Research institution approval under section 35 requires separate research accounts, annual DSIR returns and audited tax submissions.
The organisation is approved as a notified Institution under clause (ii) of sub section (1) of section 35 for 1 April 2000-31 March 2002, subject to maintaining separate books for research, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 31 October each year, alongside the return to the designated assessing officer.

Approval under section 35(1)(iii) granted, subject to research accounting and annual audited reporting obligations by specified deadlines.
Approval under section 35(1)(iii) has been granted to M/s Nalanda Dance Research Centre for 1 April 2000 to 31 March 2003, subject to maintaining separate books for research and filing the annual return of scientific research activities to the Secretary, Department of Scientific & Industrial Research by 31 May. The institution must also submit audited annual accounts and audited Income & Expenditure accounts for the research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, alongside its return of income, and follow prescribed renewal application procedures.

Tax exemption approval under section 10(23G) enables an IT Park infrastructure project subject to compliance and audit requirements.
Approval is granted to M/s Information Technology Park Ltd for tax exemption under section 10(23G) read with rule 2E for specified assessment years for its development, maintenance and operation of an Industrial Park at International Tech Park, Whitefield Road, Bangalore, subject to compliance with the statutory provisions and withdrawal if it ceases to provide infrastructure, fails to maintain books and get them audited, or fails to furnish the audit report.

Tax exemption under section 10(23G) grants conditional income tax benefit for a BOT railway overbridge project.
Approval is granted to M/s Ashoka Vastushilp Pvt Ltd under section 10(23G) read with rule 2E of the Income tax Rules for its BOT project to construct a railway overbridge, subject to compliance with the statutory provisions; the Central Government may withdraw approval if the undertaking ceases the infrastructure activity, fails to maintain audited books as required, or fails to furnish the mandated audit report.

Specification of debentures as eligible tax instruments clarifies qualifying bond types, forms and distinctive-number ranges.
Specification of debentures identifying the Industrial Development Bank of India Flexi Bonds - 18th series (Regular Income Bond 2003D, Floating Rate Bonds 2003D, Infrastructure (Tax Saving) Bond 2003D) as qualifying instruments under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, and distinguishing specified distinctive-number ranges for bonds held in physical form and for bonds held in demat form under options A-D.

Specified debentures designated under income tax provision: IDBI Flexibonds 17th series listed by bond type and holding form.
The Central Government specifies, under clause (ii) of sub section (1) of section 80L of the Income tax Act, particular debentures in the Flexibonds 17th series issued by the Industrial Development Bank of India as specified debentures, identifying Regular Income Bond, Growing Interest Bond and Infrastructure (Tax Saving) Bond types and listing distinctive number ranges for bonds held in physical form and in dematerialised form.

Specified debentures under section 80L: Flexibonds-16th series designated as qualifying tax-saving bonds in physical and demat form.
The Central Government specifies debentures issued by the Industrial Development Bank of India, Mumbai, in its public issue of Flexibonds (16th series) as qualifying instruments under clause (ii) of sub-section (1) of section 80L of the Income-tax Act. The notification lists distinctive-number ranges for Industrial Development Bank of India Infrastructure (Tax Saving) Bonds (2003 B) of the 16th series held in physical form and separately lists distinctive-number ranges for those held in dematerialised form, identifying which bonds are covered for tax-deduction eligibility.

Specified debentures for income tax deduction: IDBI Flexibands bonds listed by distinctive ranges and form.
The Central Government, invoking clause (ii) of subsection (1) of section 80L of the Income tax Act, specifies particular IDBI Flexibands 15th series bonds-Regular Income Bond, Growing Interest Bond, and Infrastructure (Tax Saving) Bond-by distinctive number ranges and by physical or dematerialised form, for the purposes of that clause.

Specification of debentures under tax provision identifies eligible Flexibonds series and exact instruments for tax treatment.
The Central Government designates specific debentures in Industrial Development Bank of India's Flexibonds 14th series for the purposes of the relevant tax provision by identifying named bond types (Regular Income Bond, Retirement Bond, Growing Interest Bond), distinguishing physical and demat holdings, and assigning exact distinctive number ranges and face value where applicable to define the instruments covered.

Exemption under section 35AC extended for School Adoption and Balwadi projects, eligibility renewed after committee recommendation.
Central Government specifies the School Adoption Scheme and Balwadi Project at Mumbai carried out by The Bombay Community Public Trust as an eligible project for tax exemption under section 35AC for a further three-year period commencing with the assessment year 2004-2005, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under rule 11M(5) of the Income-tax Rules, 1962 and on the basis that the project is being executed properly.

Exemption under section 35AC: charitable construction and furnishing project declared eligible for a further extension of tax benefit.
Central Government specifies continuation of tax exemption for the project of construction, furnishing and provision of a vehicle for a Home for Aged and Orphans at Pedakakani carried out by Vathsalya Ashramam as an eligible project for a further three-year period commencing with the assessment year 2004-2005, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and under the power to designate eligible projects for tax relief.

Tax exemption under section 35AC expanded for a mid-day meal scheme; approved project cost increased.
The Central Government amends the earlier notification specifying the Mid-day Meal Scheme run by Maria Seva Sangha in three Bangalore schools as an eligible project under the Income-tax Act and, following the National Committee's recommendation, increases the approved project cost from Rs. 15.00 lakhs to Rs. 30.00 lakhs, thereby substituting the approved cost in the original notification.

Tax exemption under section 35AC renewed for school construction project, eligibility extended following committee recommendation.
Central Government specifies continuation of tax-exemption eligibility for the Shri Arbuda Seva Sangh project consisting of school building, compound wall, land development for playground and building area at Bhiloda, Sabarkantha, Gujarat, and, following the National Committee's recommendation under the applicable rules, designates the project as an eligible scheme for a further two-year period, noting the estimated project cost for administrative purposes.