Research donation approval requires separate research accounts and auditor certification to secure donor deduction eligibility, with filing compliance required.
Approval was granted to Fluid Control Research Institute as an other institution partly engaged in research for the purposes of section 35, subject to conditions: maintain separate accounts for approved research; submit audited Income & Expenditure accounts for each approved financial year to the jurisdictional income tax officer by the return filing due date or within ninety days of the notification, whichever is later; and furnish an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that the expenditure was for scientific research.

Approval under Section 35(1)(ii): research association status requires separate accounts, audited filing and auditor certification.
Vision Research Foundation, Chennai is approved as a scientific research association subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved financial year to the tax exemption authority by the return filing due date or within ninety days of notification, and enclosing an auditor's certificate specifying amounts eligible for donor deduction and certifying that expenditures were for scientific research.

Tax Return Preparer Scheme certifies individuals to prepare and file returns, with regulated duties, records and prescribed incentives.
The Tax Return Preparer Scheme, 2006 creates a certification and oversight regime whereby eligible individuals may have income tax returns prepared and filed by certified Tax Return Preparers; it prescribes educational and age qualifications, a Partner Organisation model for enrollment, training and testing, issuance of a certificate and unique identification number, duties and recordkeeping for preparers and taxpayers, an incentive and fee structure tied to processed returns, and supervisory powers for the Resource Centre and the Board including suspension or cancellation of certificates for specified misconduct or deficiencies.

Approval validity under Income-tax rules limited to three assessment years for pre-amendment approvals.
The amendment substitutes sub-rule (3) of rule 2CA to provide that approvals of the Central Board of Direct Taxes, the Chief Commissioner, or the Director General granted before 1st December, 2006 shall have effect for a period not exceeding three assessment years, with the Income-tax (14th Amendment) Rules, 2006 coming into force from their publication in the Official Gazette.

Income exemption for receipts accepted on behalf of a religious institution, subject to accumulation, investment and filing conditions.
Notification excludes from a person's total taxable income receipts accepted on behalf of Sri Bramaramba Mallikarjuna Swamyvari Devasthanam under the income exemption provision for specified institutions, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, exclusion of business receipts unless incidental and separately accounted, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization.

Charitable income exemption: donations received on behalf of the Goud Saraswat Brahman Community not includable in donors' taxable income.
Notification under Section 10(23C)(v) excludes from the taxable total income of persons any income received by them on behalf of The Temples, Charitable Institutions and Funds of the Goud Saraswat Brahman Community of Bombay, Mumbai for the specified assessment years, subject to conditions requiring exclusive application or limited accumulation of income, permitted modes of investment, separate accounting for incidental business, regular return filing, and transfer of surplus and assets on dissolution to a like-minded organization.

Tax exemption under Section 10(23C)(v) excludes income received for Church of South India Trust Association subject to compliance.
Notification under Section 10(23C)(v) exempts income received by any person on behalf of The Church of South India Trust Association, Chennai for assessment years 2007-08 to 2009-10, subject to conditions: application or limited accumulation of income for institutional objects (excess accumulation beyond fifteen per cent limited to five years), restricted modes of investment per section 11(5), exclusion of non-incidental business income unless separately accounted, regular filing of returns, and transfer of surplus on dissolution to a like-minded organization.

Income exemption under Section 10(23C)(v) protects receipts for a church when statutory compliance and permitted investment conditions are met.
Any income received by any person on behalf of Mar Thoma Syrian Church of Malabar, Tiruvalla is excluded from the recipient's total taxable income for the specified assessment years under the income exemption provision, subject to conditions: exclusive application or permitted accumulation of income with limits and a maximum accumulation period, investment in permitted modes only, business income only if incidental with separate books, regular return filing, and transfer of surplus on dissolution to a like-minded organization.

Industrial park notification: tax benefits conditioned on prescribed infrastructure, minimum units, compliance, and government approval for operation.
The Central Government notifies M/s. Infinity Infotech Parks Limited's undertaking as an industrial park under clause (iii) of sub-section (4) of section 80-IA, subject to annexure terms: specified location, area, permitted activities, allocable industrial/commercial area, minimum number of industrial units before tax benefits can be availed, prescribed investment levels and minimum infrastructure expenditure proportions, defined infrastructure components, occupancy limits per unit, requirement for statutory approvals, continuous operation by the promoter, transfer notification procedures, and invalidation or withdrawal of approval for misinformation, non-disclosure, non-compliance, unauthorized amendments, or delayed commencement without fresh approval.

Industrial park notification: approval conditions and compliance requirements determine eligibility for tax incentives.
Notification under clause (iii) of sub-section (4) of Section 80-IA notifies M/s. Maddi Lakshmaiah & Co. Limited's undertaking as an industrial park at ML Towers, Navi Mumbai, conditioning tax incentives on specified operational prerequisites. The annexure prescribes permitted services, park area and allocable percentages, minimum number of units, project investment and commencement date, and mandates infrastructure expenditure thresholds (50% general, 60% where built-up industrial space is provided). Approval is subject to compliance, necessary statutory approvals, limits on single-unit occupation, operation by the promoter during the benefit period, and procedures for transfer; noncompliance, misinformation, unauthorized amendments or delayed commencement may invalidate approval or require fresh approval.

Industrial Park approval under Section 80-IA enables tax benefits once prescribed conditions and unit thresholds are met.
Notification designates the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park under clause (iii) of sub-section (4) of Section 80-IA, subject to conditions including minimum number of units, prescribed infrastructure investment thresholds, specification of allocable industrial and commercial area, prohibition on any single unit occupying more than half the allocable industrial area, requirement to secure separate statutory approvals, and ongoing operation and compliance obligations for maintaining approval and tax-benefit eligibility.

Industrial Park recognition under section 80IA: tax benefits conditioned on infrastructure, unit, investment and compliance requirements.
Central Government notifies M/s. Varsha Ritu Constructions Private Limited's undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms including project location, allocable area percentages, minimum number of units, investment estimates and commencement date. The annexure conditions tax benefits on prescribed infrastructure investment thresholds, definition of infrastructure, a cap on single-unit occupation of allocable industrial area, required statutory approvals, continued operation by the promoter, and states that delays, misinformation, unauthorized amendments or transfers without prescribed intimation will invalidate or require fresh approval.

Industrial park notification: recognition enables tax benefits subject to prescribed investment, unit-occupancy, approval and compliance conditions.
The Central Government notifies M/s. Murli Realtors Private Limited's undertaking as an industrial park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: park location, activities, allocable area split, minimum units, investment and commencement particulars; mandated minimum infrastructure expenditure and defined infrastructure components; unit occupancy limits; requirement of separate statutory approvals; conditions that tax benefits accrue only after minimum units locate in the park; continuation of operation by the promoter; transfer notification procedures; and invalidation or withdrawal of approval for misinformation, non-disclosure, unauthorized amendments, delays, or non-compliance.

Industrial Park notification under section 80-IA(4)(iii) ties tax benefits to infrastructure, unit occupancy and compliance.
Central Government notifies M/s. Indian Express Multimedia Limited's Noida undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed conditions: identified location and area, 90% industrial and 10% commercial allocation, minimum four units, specified investment and infrastructure thresholds, defined common infrastructure, a cap preventing any single unit occupying over 50% of industrial area, separate regulatory approvals, tax benefits contingent on minimum unit occupancy, operator continuity, transfer notification requirements, and invalidation/withdrawal for misrepresentation or noncompliance.

Industrial Park tax exemption requires specified investment, unit composition, approvals and ongoing operational compliance.
Notification designates M/s. Pantheon Infrastructure Private Limited's Logitech Park, Andheri (East), Mumbai, as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to annexed conditions. Key operative requirements include specified phased area and activities, minimum numbers of industrial units, minimum infrastructure investment thresholds (50% generally; 60% where built up industrial space is provided), a cap on any single unit's occupiable industrial area, separate statutory and FDI approvals, operability by the named undertaking while benefits are claimed, requirements for fresh approval if commencement is delayed, and procedures and consequences relating to transfer, amendment, nondisclosure and invalidity of approval.

Industrial Park notification under Section 80IA requires prescribed infrastructure, minimum units, and compliance for tax benefit eligibility.
Notification under Section 80IA(4)(iii) designates M/s. Classic Realty Private Limited's J.P. Nagar undertaking as an Industrial Park subject to annexure conditions: specified area and allocable percentages, minimum four industrial units, prescribed infrastructure and investment thresholds (50% general; 60% where built-up industrial space provided), defined common infrastructure, requirement that benefits are available only after the stipulated units are located, separate statutory approvals including for foreign investment, obligations to operate the park during the benefit period, transfer-intimation procedures, and invalidation/withdrawal consequences for misinformation, non-disclosure, unauthorized project amendments, or non-compliance.

Industrial Park notification under Section 80 IA(4)(iii) conditions tax benefit eligibility through infrastructure and compliance requirements.
Notification under Section 80 IA(4)(iii) designates M/s. Quadro Info Technologies Private Limited's Salapuria Infozone as an Industrial Park for tax benefits subject to specified conditions including permitted activities, minimum number of units, allocable area wholly for industrial use, infrastructure investment thresholds, limits on single unit occupation, requirement to obtain separate approvals for foreign investment, continued operation by the developer during the benefit period, transfer notification procedures, and grounds for invalidation or withdrawal where material misstatements, duplicate location approvals, unauthorized amendments, delays without fresh approval, or non disclosure occur.

Terminology correction: financial year replaces assessment year in income tax notification, clarifying its temporal scope.
A corrigendum to notification S.O.1412 (E) dated 4 September 2006 replaces the expression "assessment year 2003-2004" with "financial year 2003-2004" in paragraph 1, thereby clarifying the notification's temporal reference without altering other operative provisions.

Section 35AC amendment: notification substitutes Cancer Aid & Research Foundation project entries, updating hostel, hospice and diagnostic centre.
The Central Government, under powers read with the Explanation to section 35AC and on the National Committee's recommendation, amends notification S.O. 1404 (E) by substituting in the Table against serial number 15 (Cancer Aid & Research Foundation, Byculla, Mumbai) the entries in the column "Project or scheme and estimated cost thereof" with (i) Cancer Hostel, (ii) Cancer Hospic[e], and (iii) Cancer Diagnostic Centre.

Section 35(1)(ii) approval for research donations requires separate accounts, audited returns and auditor certification.
Approval under Section 35(1)(ii) is granted to M/s P.S.G. College of Technology as an other Institution partly engaged in research, subject to maintaining separate accounts for research activities, submitting audited Income & Expenditure accounts to the tax authority by the statutory filing deadline or within a specified period after notification, and enclosing an auditor's certificate identifying donor-eligible receipts and certifying that expenditure was for scientific research.