Exemption under section 35AC extended for notified eye hospital project; eligible for further notified period.
The Central Government re-notifies PBMA's Kantalaxmi Shah Eye Hospital, executed by The Poona Blind Men's Association, as an eligible project or scheme under the Explanation to the relevant Income-tax provision for a further period beginning with financial year 2009-2010 through 2011-2012, without any change in the previously approved project cost, following a recommendation by the National Committee that the project is being properly executed.

Tax exemption under Section 35AC extended for H.B.S. Trust project, permitting eligible donations to support school and hospital operations.
Notification declares the H.B.S. Trust project "Establishment and running of the school and hospital" an eligible project under Section 35AC for a further three-year period beginning with financial year 2009-2010, based on the National Committee's recommendation that the project is being properly executed. The extension is confirmed without any change to the previously approved project cost.

Exemption under section 35AC extended for Vrudhashram and Eye Hospital project; certificates not valid for the elapsed financial year.
Notification designates the construction and equipping of a Vrudhashram and Eye Hospital at Sachina by Shri Hari Public Charitable Trust as an eligible project under the Income tax Act for a further three year period beginning with financial year 2008 2009, retaining the approved project cost and relying on the National Committee's recommendation that the project is being properly executed. The notification excludes the already elapsed financial year 2008 2009 from issuance of exemption certificates for donations, so no certificate will be issued for funds collected during that year.

Section 35AC exemption for girls hostel and twining centre continues with amendment substituting the institution's name.
The Central Government specifies the project "Girls hostel and twining centre for handicapped children" as an eligible scheme for exemption under section 35AC following the National Committee's recommendation that the project is being properly executed. The prior notification is amended to substitute the institution's name in the Table against the serial entry, updating the notified record while preserving the scheme's eligibility under the tax exemption framework.

Exemption under section 35AC approves eligible institutions and projects for specified deduction periods and cost limits.
Notification under Section 35AC notifies specific institutions and approves particular projects or schemes, stating for each the estimated cost and the maximum part of that cost allowable as a deduction under section 35AC for the period of approval; most approvals run for three financial years commencing 2009-2010, with one entry approved for two years.

Research approval for scientific expenditure requires audited separate accounts and certified donation statements for tax recognition.
Approval recognizes Indian Statistical Institute, Kolkata as an approved institution for supporting scientific research from assessment year 2004, subject to conditions: funds must be used for scientific research carried out by faculty or enrolled students; separate books of accounts and a separate statement of donations and applications must be maintained; those records must be audited by a specified accountant and the audit report and auditor certified statement furnished to the tax authorities by the due filing date.

Search and seizure authorisation under section 132 expanded: Additional and Joint Directors empowered to issue such authorisations.
The Central Board of Direct Taxes, invoking the fourth proviso to sub section (1) of section 132 of the Income-tax Act, 1961, empowers all Additional Directors of Income-tax and all Joint Directors of Income-tax under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisations under sub section (1) of section 132.

Corrigendum to notification: amended approved project cost wording to correct previously stated cost figure in tax notification
Corrigendum correcting the approved cost wording in an income-tax notification by replacing the phrase in paragraph 4 to read "without change in the approved cost of Rs. 161.81 lakhs," in place of the previously published different cost figure; the correction is confined to this textual substitution and does not modify other provisions.

Corrigendum to eligible projects listing updates village names and state attributions in the original notification.
Corrigendum substitutes the text at Sl. No. 8 of Notification No. S.O. 267(E), dated 23rd March, 2000, replacing the listed rural development project localities with a corrected sequence of village names and state attributions, including "Mappedu", references to villages of "Kamataka" and "Shirur Village of Maharashtra".

Exemption under section 35AC: project specified and institutional address amended to preserve scheme eligibility by notification.
The Central Government specifies the Ramakrishna Mission Institute (A rural development project) carried out by Ramakrishna Mission Ashrama as an eligible scheme for the purposes of the tax exemption, on the recommendation of the National Committee that the project is being properly executed. The notification amends the earlier listing by substituting the institution's recorded address from Chandan Hajuri Road, Puri to P.O. Hatamuniguda, Tahsil Bissam-Cuttak, District Rayagada to reflect the changed address for eligibility purposes.

Exemption for fees for technical services: specified foreign companies' royalty and service receipts excluded from taxable income under notification.
The Central Government declares that income received by the named foreign companies by way of royalty or fees for technical services under three specified contracts-a Direct Supply Contract, a Services-to-the-Air-Force contract, and an EFRC supply contract-shall not be included in computing the total income of those companies under the Income-tax Act, with the notification identifying the companies, the contracts and the administrative file reference.

Deductions under Section 80-IA: amendment revises unit allocation in the notification affecting specified undertaking's eligibility.
Amendment under clause (iii) of sub-section (4) of section 80-IA substitutes the unit quantity recorded against item (vii) in paragraph 1 of the Annexure to the earlier notification, thereby changing the unit count used for applying deductions under section 80-IA for the specified undertaking.

Approval under section 10(23C): educational trust recognition subject to income application, permitted investments, audit, and dissolution conditions.
SRM Institute of Science & Technology, Chennai is approved under the income-tax exemption provision for educational trusts subject to conditions: exclusive application or limited accumulation of income, investment only in permitted modes, statutory audit and return filing, transfer of surplus on dissolution to a non-profit educational organization, and exclusions for business activities and anonymous donations; approval is liable to be withdrawn if these conditions or genuineness requirements are contravened.

Research institution approval permits tax benefit for donors, subject to audited accounts, separate donation statements, and genuine research.
Vittal Mallya Scientific Research Foundation is approved as an approved institution under section 35(1)(ii) from assessment year 2007-08, conditional on utilisation of sums for scientific research, conducting research through faculty or enrolled students, maintaining separate books of account for research receipts and expenditures, obtaining an audit by a qualified accountant and furnishing the audit report by the income-tax return due date, and providing an auditor-certified statement of donations and amounts applied to research.

Approval under section 10(23C)(vi) grants tax-exempt recognition subject to investment limits, object compatibility, and rule 2CA compliance.
Approval under section 10(23C)(vi) grants the society recognition for tax-exempt status for assessment years 2009-10 and onwards, conditional on conformity with sub-clause (vi) of clause (23C) of section 10 and rule 2CA; and subject to conditions that surplus funds be invested only in modes permitted by sections 11-13 and that the society not associate or amalgamate with entities having dissimilar objects.

Tax-exempt approval under Section 10(23C)(v) requires exclusive application of income and compliance with conditions.
Approval is granted to Sri Sachiyay Mataji Trust, Osian under Section 10(23C)(v) for financial years 2007 08 to 2010 11, subject to conditions: income must be applied or accumulated exclusively for charitable objects; investments limited to forms in section 11(5) except certain voluntary contributions; business income qualifies only if incidental and separately accounted; regular income tax returns must be filed; on dissolution assets transfer to a similar charitable body; anonymous donations are excluded.

Exemption under section 35AC expanded for specified medical and elderly care project, increasing the eligible project cost ceiling.
Amendment to the income-tax notification under section 35AC substitutes the previously notified maximum allowable project cost with an enhanced amount for the Helpage India scheme specified for medical care to old persons, leprosy and cancer patients, provision of homes for old persons, rehabilitation of destitute old women, and conducting eye camps, following a recommendation of the National Committee for Promotion of Social and Economic Welfare.

Section 35AC exemption extended for hospital and research centre project while preserving approved cost and eligibility status.
The Central Government has specified the Haji Abdul Majid Memorial Public Trust project for construction and running of a hospital and research centre at Hojai, Assam, as an eligible project for tax exemption under the relevant provision, and, on the National Committee's recommendation, extended the eligible period for a further three years beginning with financial year 2009-10 without any change in the approved project cost of Rs. 7593.00 lakhs.

Tax exemption specification extended for an eligible charitable trust project, authorising a further three-year designation.
The Central Government specified the ENT Charitable Trust project for purchase of equipment and construction of a school and ear-care centre at Bandangari, Malad East, Mumbai as an eligible project under section 35AC for a further three-year period beginning with financial year 2009-10, following a recommendation by the National Committee satisfied with project execution, and without change to the approved project cost.

Exemption under section 35AC: specified school project continued and permitted increased project cost for deduction eligibility.
The Central Government, under section 35AC, specifies the project "Running the School K.C. Thackeray Vidya Niketan English Medium School" by Thermax Social Initiative Foundation as an eligible project and, on the National Committee's recommendation, amends the earlier notification to substitute the previously specified maximum amount of project cost with a higher amount, thereby increasing the ceiling for cost to be allowed as deduction under the Income tax Act.