Notification of charitable tax exemption grants temple society relief subject to income application, investment, business and filing conditions.
Notification grants tax-exempt status to the Tirumala Tirupathi Devasathanam for specified assessment years subject to conditions: apply income wholly to its objects or accumulate for such application; restrict investments and deposits to modes specified in section 11(5) except voluntary contributions retained as jewellery or furniture; treat business receipts as taxable unless incidental and maintained in separate books; regularly file returns; and on dissolution transfer surplus assets to a charitable organization with similar objectives.

Tax exemption notification grants conditional recognition to a pharmaceutical organization subject to application, investment, business and dissolution conditions.
Notification grants tax-exempt status under clause (23C)(iv) of section 10 to the Organization of Pharmaceutical of India, Mumbai for specified assessment years, on conditions: apply income wholly to its objects; restrict investments to modes permitted by section 11(5) (except certain voluntary contributions held as jewellery/furniture); treat business income as incidental only with separate books; file income-tax returns timely; and on dissolution, transfer surplus assets to a charitable organization with similar objectives.

Exemption under section 10(23C)(iv) amended to adjust covered assessment years for National Culture Fund notification.
The Central Government amended a prior notification granting exemption to the National Culture Fund, New Delhi under section 10(23C)(iv) by substituting the words and numbers that specified the assessment years in the first paragraph, thereby altering the temporal scope of the exemption while expressly leaving all other provisions of the original notification unchanged.

Amendment to income-tax exemption clause narrows covered assessment years for National Highways Authority; other terms unchanged.
The Central Government amends the prior notification concerning the National Highways Authority of India by substituting the words identifying the covered assessment years so the notification applies only through the earlier terminal assessment year; all other contents of the original notification remain unchanged.

Notification of tax exemption under section 10(23) with conditions on income application, investment forms, and distribution restrictions.
Notification recognizes Kodaikanal Boat and Rowing Club under clause (23) of section 10 as eligible for exemption for specified assessment years, conditioned on exclusive application or permitted accumulation of income to its objects per Sections 11(2) and 11(3) as modified by clause (23); restriction of investments to forms in Section 11(5) except certain voluntary contributions maintained in specified articles; prohibition on distribution of income to members except as grants to affiliated bodies; and exclusion of business income from the notification unless incidental to objectives and maintained in separate books.

Tax exemption recognition under section 10(23C)(v) conditions income application, investment limits and dissolution transfers.
Central Government notifies Shri Badrinath and Shri Kedarnath Temple Committee, Joshimath as entitled to tax exemption under the specified charitable provision for assessment years 1993-94 to 1995-96, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms (except certain voluntary contributions in jewellery, furniture, etc.); exclude business income unless incidental and separately accounted; file regular income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objects.

Charitable status notification: tax exemption granted subject to exclusive application of income and specified compliance conditions.
Notification grants charitable status to Mata Aroritanandamayi Math for specified assessment years subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to forms permitted by law except specified voluntary contributions; exclude business income unless incidental and separately maintained; regularly file income tax returns; and, upon dissolution, transfer surplus and assets to a charitable organization with similar objects.

Tax exemption notification grants clause 23C status to Kodaikanal Boat Club, subject to income application and investment restrictions.
Notification under clause (23C) of section 10 notifies Kodaikanal Boat Club as eligible under that clause for the stated assessment years, subject to conditions: income must be applied or accumulated in accordance with Section 11 as modified; investments and deposits are limited to permitted forms and modes; income may not be distributed to members except as grants to affiliated bodies; and business profits are excluded unless incidental and maintained in separate books.

Tax exemption recognition: Trust notified subject to exclusive application of income, specified investments, business limits and dissolution rules.
Notification recognizes Veda Rakshana Nidhi Trust as eligible under clause (23C)(iv) of section 10 subject to conditions: apply or accumulate income wholly and exclusively to objects; invest or deposit funds only in modes specified in section 11(5) (except specified retained voluntary contributions); exclude business profits unless incidental with separate books; regularly file returns; and transfer surplus and assets on dissolution to a charitable organisation with similar objectives.

Commencement of income tax rule amendment; special deferred start for airline and railway employees under Income tax Act authority.
Amendment to the Income tax Rules declares the Income tax (Second Amendment) Rules, 2002 and deems them in force from the first day of April, 2001. A proviso defers the operative commencement of the specified payroll withholding provision for employees of airlines and the railways, stating that for those employees the provision shall come into force from the first day of April, 2002, with the notification issued under the enabling powers of the Income tax Act.

Retention period reduced to six years in Income-tax Rules; proviso removal and wording changes modify rule 6F.
Amendment to Income-tax Rules, 1962 alters sub-rule (5) of rule 6F by substituting "eight years" with "six years", omitting the first proviso, and replacing "provided further" with "provided" in the second proviso; changes take effect on publication in the Official Gazette under Notification No. 21/2002.

Tax-exempt notification requires charities to apply income exclusively, restrict investments, maintain separate books and file returns.
Notification designates Hindu Satkar Samity, Kolkata as a notified charitable entity under clause (23C)(v) of section 10 subject to conditions: income must be applied or accumulated wholly and exclusively for the assessee's objects; investments (except certain retained voluntary contributions) must be limited to forms specified in section 11(5); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution surplus and assets must transfer to a like charitable organization.

Charitable exemption under clause (23C)(iv): notified entity granted tax-favored status subject to application, investment, business, filing and dissolution conditions.
Notification designates the entity as a notified charitable institution under clause (23C)(iv) of section 10 for specified assessment years, conditioned on exclusive application or accumulation of income to its objects; investment or deposit of funds only in statutory modes (except limited voluntary contributions in kind); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded charitable organisation.

Charitable tax recognition conditioned on exclusive application of income, permitted investments, separate business accounts, filings, and asset transfer.
The Central Government notifies the Indian Council for Child Welfare, Tamil Nadu under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: income must be applied wholly and exclusively to its objects; investments must be limited to permitted forms; business income is excluded unless incidental and separately accounted; returns must be filed regularly; and on dissolution surplus assets must pass to a charitable organisation with similar objectives.

Tax exemption under clause (23C)(iv) granted to an institution, subject to investment, bookkeeping, filing and dissolution conditions.
Notification designates Balaji Utthau Sansthan, Patna as eligible under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying income wholly to its objects, restricting investments to modes permitted by the Act (except certain voluntary contributions in jewellery or furniture), treating business income as taxable unless incidental with separate books, filing returns regularly, and transferring surplus and assets to a similar charitable organisation on dissolution.

Tax exemption notification for a charitable institution requires exclusive application of income and specified compliance conditions.
Central Government notifies Sri Guruvayoorappan Asthika Samajam, Chennai as eligible under the income tax provision for charitable institutions for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments and deposits to permitted modes (except certain voluntary contributions held as jewellery, furniture, etc.); exclude business income unless incidental and separately accounted; file regular income tax returns; and on dissolution transfer surplus assets to a charitable organisation with similar objectives.

Charitable exemption notification: Foundation qualifies under income tax provision subject to application, investment and compliance conditions.
The Central Government notifies The C.P. Ramaswami Aiyar Foundation, Chennai under clause (23C)(iv) of section 10 of the Income tax Act, 1961 for assessment years 1996 97 to 1998 99, subject to conditions: application of income wholly and exclusively to objects; investments limited to forms in Section 11(5) (excluding certain voluntary contributions); business income exemption only if incidental with separate books; regular filing of income tax returns; and on dissolution surplus/assets to transfer to a similar charitable organisation.

Tax exemption notification for a research charity confirms conditional exemption dependent on compliance with investment and accounting rules.
Central Government notifies the Centre for Science & Environment as eligible under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions requiring exclusive application of income to stated objects, investment or deposit only in forms permitted for charitable trusts, exclusion of business income unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Notification of tax-exempt status for railway welfare fund with conditional investment, business and dissolution rules.
Notification designates the Railway Minister's Welfare & Relief Fund, New Delhi as eligible under the tax-exemption provision for specified assessment years, conditioned on exclusive application or accumulation of income to its objects; restricting investments and deposits to permitted modes except specified voluntary contributions; excluding business profits unless the business is incidental with separate books; requiring regular filing of income-tax returns; and mandating transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.

Charitable exemption recognition under clause 23C(v) requires compliance, restricted investments, separate business accounts and asset distribution on dissolution.
The Central Government notifies the Arch Diocese of Trivandrum for recognition under the income-tax provision for charitable exemption for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; investments confined to permitted forms; business profits exempt only if incidental and maintained in separate books; regular filing of returns; and surplus assets on dissolution transferred to a like-minded charitable organisation.