Approval under section 35CCB: Institution cleared for conservation programme subject to accounting and reporting conditions.
Approval is granted to M/s Vanarai Vijaynagar, Pune under section 35CCB for a conservation of natural resources programme for the stated validity period, subject to conditions: maintain a separate account for donations for conservation activities; furnish a progress report for the specified financial year by the prescribed date; submit statements of total income and liabilities with copies to the concerned Commissioner of Income-tax; and submit audited accounts and a progress report for the relevant period to the prescribed authority.

Tax exemption under section 10(23) requires association to apply income to charitable objects and meet specified investment and distribution conditions.
Notification grants tax exemption under section 10(23) to the Tamil Nadu Tennis Association, Madras for the specified assessment years, subject to conditions: income must be applied or accumulated exclusively to the association's objects per section 11 rules; funds (other than certain tangible voluntary contributions) may be invested only in modes permitted by section 11(5); income cannot be distributed to members except as grants to affiliated bodies; and business profits are excluded unless incidental to objectives and accounted for in separate books.

Exemption under section 10(23) granted to Aero Club of India, subject to income application, investment and accounting conditions.
The Central Government notifies the Aero Club of India as eligible for tax exemption under clause (23) of section 10 for assessment years 1996-97 to 1998-99, conditional on application or accumulation of income solely to its objects per section 11 (as modified), restricted investments to modes permitted by section 11(5) except certain notified tangible voluntary contributions, prohibition on distributing income to members except grants to affiliated bodies, and exclusion of business profits unless incidental and separately accounted.

Specified Taxable MTNL Bonds designated under section 80L are notified with series and issuance details for tax treatment.
Central Government specifies three series of taxable secured redeemable non convertible bonds, identifying distinctive number ranges, face values and aggregate issue sizes for each series, and designating those instruments for the purposes of the relevant provision of the Income tax Act to determine their tax treatment.

Tax-free NABARD bonds entitlement requires holder registration with the issuing bank to secure the tax exemption under the provision.
Specification of tax-free bonds under the Income-tax Act designates seven-year 9% NABARD Tax-free Bonds (I-Series) issued in fixed denomination and distinctive serial numbers for exemption purposes, and makes admissibility of the tax benefit expressly conditional on each holder registering their name and details of holding with the issuing bank.

Tax-free energy bonds under income tax require holder registration to obtain the exemption under the specified provision.
Specification confers tax-exempt status on a designated series of Indian Renewable Energy Development Agency energy bonds under item (h) of sub-clause (iv) of clause (15) of section 10, identifying series and distinctive numbers and conditioning the tax benefit on each holder registering name and holding with the issuer corporation.

Tax-free Bond Specification requires holder registration to obtain tax exemption on specified secured redeemable bonds.
Specification designates a seven-year secured redeemable bond series issued by Power Finance Corporation Limited as eligible for tax exemption under the cited income-tax item, identifying the series by denomination and distinctive serial numbers; the exemption is conditional upon the holder registering their name and holding with the issuing corporation.

Tax-exempt bonds under income-tax provision specified; issuance parameters set and holder registration required to claim benefit.
Government specifies 7-year 8.75% per annum tax-free bonds issued by Rural Electrification Corporation Limited, identifying series, two denomination tranches with distinctive number ranges and aggregate issue amount; the tax exemption is subject to the condition that holders register their name and holding with the issuing corporation to be eligible for the benefit.

Specified bonds under section 80L: secured redeemable non convertible bonds issued by Mahanagar Telephone Nigam Limited.
The Central Government, under clause (ii) of sub section (1) of section 80L, specifies the 15% (Taxable) Secured Redeemable Non convertible Bonds (13th Series) issued by Mahanagar Telephone Nigam Limited as specified securities, recording the distinctive serial range and aggregate issuance to give effect to the statutory provision.

Section 80L specification of IDBI Flexibond series bonds establishes eligible bond issues under the tax provision.
Central Government, under clause (ii) of sub section (1) of section 80L of the Income tax Act, specifies three categories of bonds issued by the Industrial Development Bank of India in its public Flexibond 3 series - Infrastructure Bonds, Growing Income Bonds, and Regular Income Bonds - by their distinctive number ranges and uniform face value, thereby designating those particular issues as within the scope of the cited clause for tax purposes.

Double taxation treaty rules: source state withholding limits and PE based profit allocation between the two States.
Convention between India and Namibia to avoid double taxation and prevent fiscal evasion on income and capital gains: it applies to residents, designates covered taxes and successor taxes, defines residence and permanent establishment, allocates taxing rights (immovable property, business profits attributable to a permanent establishment, shipping/air transport management based taxation), prescribes transfer pricing adjustment relief, caps withholding tax rates at 10% for dividends, interest, royalties and technical service fees (subject to connection with a permanent establishment), provides elimination of double taxation via credit or deduction, and establishes non discrimination, mutual agreement and information exchange mechanisms with specified entry into force and termination rules.

Offshore mutual fund specification conditions tax-preferential recognition on trustee continuity and remittance compliance.
Central Government specifies Indbank Invesco (Offshore) Fund as an Offshore Mutual Fund subject to the continuing role of Indian Bank as trustee, compliance with conditions imposed by the fund and regulators, remittance of investment amounts into India through normal banking channels with bank certificates evidencing receipts, and repatriation to India through normal banking channels of trustee, custodian and related fees payable to the fund's administrator.

Tax deduction eligibility: temple designated as place of public worship permitting deductible donations for specified renovation within a limited period.
The Central Government specified Sri Nandaneshwara Temple, New Mangalore as a place of public worship for purposes of section 80G, qualifying donations for donor tax relief; the recognition is limited to repair and renovation work, subject to an upper funding scope and a defined cessation date, thereby restricting the class of deductible contributions and the period of tax-deduction eligibility.

Specification as Institute of Management: Indian Institute of Foreign Trade declared eligible under section 10(10C)(viii) tax provision.
Specification of the Indian Institute of Foreign Trade, New Delhi as an Institute of Management under sub-clause (viii) of clause (10C) of section 10 of the Income-tax Act, 1961 by Central Government notification, recognising the institute-registered under the Societies Registration Act, 1860-for the purposes of that clause.

Tax withholding notification: designation of a public development corporation under withholding provisions for interest payments.
The Central Government, exercising statutory power under sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, notifies the West Bengal Industrial Development Corporation Limited, Calcutta, for the purposes of that sub-clause, thereby designating that corporation within the specified withholding provision.

Income tax exemption approval for a school granted subject to compliance with statutory charitable education requirements.
Approval is granted to Indian Public Schools Society, The Doon School, Dehra Dun, for the purpose of income tax exemption applicable to charitable educational institutions under the relevant clause of section 10, for the specified assessment year, provided the society conforms to and complies with the statutory provisions governing exemption of educational institutions and the applicable income tax rules.

Eligibility under Income Tax Act: trust-run hospital project granted extension as an eligible project for three more assessment years.
Central Government specifies the trust's construction, furnishing, equipping and running of a hospital at Crozaria, District Mehsana, as an eligible project or scheme for a further period of three assessment years commencing from assessment year 2000-2001, following the National Committee's recommendation that the project is being executed properly, and records the estimated project cost as fifty nine lakh rupees.

Exemption under section 35AC: eligible charitable health project specified for a further three assessment years after regulatory recommendation.
The Central Government specifies the construction, establishment and running of a 30 bed integrated rural centre for elimination of leprosy and tuberculosis by Shri Ramakrishna Sevashrama in Pavagada, Tumkur, Karnataka, as an eligible project or scheme for a further period of three assessment years after the National Committee recommended extension, invoking powers under the relevant provision and its Explanation; the notification identifies the executing body, project location and estimated cost.

Tax exemption eligibility extended for a palliative care project, preserving specified charitable project status after committee recommendation.
The Central Government specifies the land development, construction, furnishing, installation of equipment and running of a Palliative Care Centre at Pune by Cipla Cancer and Aids Foundation as an eligible project under section 35AC, extending the prior specification for a further three assessment years commencing from the assessment year 2000-2001, on the National Committee's recommendation and noting an estimated project cost of rupees seven crores fifteen lakhs.

Exemption under section 35AC approves specified projects for deduction, listing eligible institutions and capped costs.
Approval is granted for specified institutions to implement listed projects or schemes that qualify for deduction under the Income-tax Act's exemption provision; each Table entry specifies the eligible activities, an estimated project cost and the maximum portion of that cost allowable as a deduction. The Table includes identifiable companies with rural and social development projects and sets prescribed ceilings on deductible cost, and the notification remains in force for a limited set of assessment years.