Section 35AC amendment: funding ceiling increased and project designation revised by Central Government under income tax notification.
The Central Government amended a Section 35AC notification to substitute the project title with Mahatma Gandhi Mission for Gram Swarajya and to increase the authorised funding ceiling for that project, by modifying the relevant entry for the named institution in the earlier notification.

Tax exemption under section 10(23C)(v): charitable trust notified subject to application, investment, and business conditions.
The Central Government notifies Sri Ganapati Sachchindananda Avadhoota Datta Peetha Trust (R), Mysore under section 10(23C)(v), subject to conditions requiring that the trust apply or accumulate its income exclusively for its objects, restrict investments or deposits to forms permitted by section 11(5) (with an exception for certain voluntary contributions retained as movable assets), and exclude application of the notification to business income unless the business is incidental and separately accounted.

Tax exemption under section 10(23) granted to Sports Authority of India subject to application, investment, and distribution conditions.
Notification grants tax-exempt status to The Sports Authority of India for specified assessment years subject to conditions: application or accumulation of income exclusively for its objects in accordance with the law; restricted forms and modes of investment for funds other than voluntary contributions; prohibition on distributing income to members except as grants to affiliated bodies; and exclusion of business income unless incidental and recorded in separate books of account.

Specified fields for deduction eligibility include diamond grading, cookery, and information technology under income tax provision.
Central Government specifies certain professional fields for the purposes of the Explanation to clause (5B) of section 10 of the Income tax Act, naming grading and evaluation of diamonds for export or import trade; cookery; and information technology including computer architecture, systems platforms and software development processes and tools.

Approval under section 35D grants recognition to an engineering services provider for a limited effective period.
Approval is granted to Udhe India Limited for the purpose of carrying on the business of rendering engineering services under sub clause (iv) of clause (a) of sub section (2) of section 35D of the Income tax Act; the notification names the concern and specifies the effective period of the approval from 3 8 1992 to 2 8 1995.

Place of public worship designation confirms tax-deduction eligibility for donations to Zarthoshti Anjuman Atash Beheram Fund.
Central Government notification designates the Zarthoshti Anjuman Atash Beheram Fund, Bombay as a place of public worship or renown throughout the State of Maharashtra for the purposes of the tax provision governing donor deduction eligibility, enabling contributions to the Fund to qualify under the charitable donation deduction mechanism.

Notification under section 10(23C)(v) recognizes a temple as notified for specified assessment years under the Income-tax Act.
Notification under section 10(23C)(v) of the Income-tax Act designates Sree Padmanabhaswamy Temple, Trivandrum, as a notified institution, with the Central Government notifying the temple for the purpose of that sub-clause for the assessment years 1988-89 and 1989-90.

Tax exemption notification under section 10(23C)(iv) recognizes National Institute of Bank Management for specified assessment years.
Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the National Institute of Bank Management, Bombay, for the purposes of that sub clause, specifying applicability for assessment years 1987 88 to 1989 90 as formal recognition of its tax-status for the stated period.

Cost Inflation Index specified under section 48 for computing indexed cost of acquisition across listed financial years.
The Central Government, under the Explanation to the Income-tax Act provision for capital gains, specifies a Cost Inflation Index for each financial year 1981-82 through 1993-94, having regard to seventy-five per cent of the average rise in the Consumer Price Index for urban non-manual employees; the notification lists the annual index numbers to be used for indexation of cost of acquisition and improvement when computing taxable capital gains.

Approval under section 35CCB grants tax-recognition to conservation programmes with reporting, accounting conditions and possible retrospective withdrawal.
Approval is granted to M/s. Gujarat Ecological Education and Research (GEER) Foundation for recognition under the tax provision for conservation, covering specified programmes including soil moisture conservation, tree planting, eco-development, a Natural History Museum, nature education, captive breeding and safari parks. Both institutional and programme-specific approvals are valid for a three-year period from 1 December 1992, subject to conditions: maintain a separate donations account; submit annual progress reports and annual accounts to the prescribed authority by 30 June each year; and accept that approval may be withdrawn, including retrospectively.

Notification under section 10(23C)(iv) recognizes Indian Council for Child Welfare's tax-exempt status for specified assessment years.
Central Government exercises its power under the specified sub-clause of clause (23C) of section 10 of the Income-tax Act to notify the Indian Council for Child Welfare, New Delhi, as a qualifying charitable institution for the purposes of that sub-clause, thereby recognizing the Council for specified assessment years within the statutory tax-exemption framework.

Notification under section 10(23C)(iv): educational society designated for tax-exemption eligibility for specified assessment years.
Central Government notifies The Muslim Educational Society, Calicut, under the tax-exemption provision in clause (23C)(iv) of section 10 of the Income-tax Act, registering the Society for the purposes of that sub-clause for the assessment years 1988-89 and 1989-90, thereby placing it within the statutory framework governing exemption eligibility for notified educational institutions for those years.

Place of public worship designation confers income tax deduction eligibility for donations to the Fire Temple in Maharashtra.
Notification designates the Fire Temple of Sardar Sorabji Ratnaji Patel's Trust, Fund, Pune, as a place of public worship of renown throughout Maharashtra, recognising it for the income tax provision that governs tax relief for donations and thereby qualifying contributions to the temple for the statutory deduction framework.

Specification of Custodian under Income-tax Act recognizes Special Court-appointed custodian for tax provision purposes.
The Central Government designates the Custodian appointed under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, at Room No. 24, Jeevan Deep, Parliament Street, New Delhi, as the specified Custodian for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of the Income-tax Act, 1961.

Specified authority designation: Board for Industrial and Financial Reconstruction named under Income tax Act clause for statutory recognition.
The Central Government specified the Board for Industrial and Financial Reconstruction, established under the Sick Industrial Companies (Special Provisions) Act, 1985, as the authority for the purposes of sub clause (ii) of clause (a) of sub section (1) of the Income tax Act provision, by Notification No. S.O.1375 dated 28 5 1993, thereby designating that Board as the recognised authority under the specified Income tax Act sub clause.

Notification under section 10(23C)(iv): Gujarat Rajya Rahat Samiti recognised for the specified assessment year.
Central Government, exercising powers under clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Gujarat Rajya Rahat Samiti, Ahmedabad for the purposes of that provision for the assessment year 1989-90 by Notification No. S.O.159 dated 17-5-1993.

Tax notification: temple designated a place of public worship of renown under section 80G, enabling statutory recognition.
Central Government notification designates the Arulmigu Kallalagar Thirukkoil, Alagarkoil, Madurai District, Tamil Nadu, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of clause (b) of sub section (2) of section 80G of the Income tax Act, 1961.

Tax exemption under section 10(23C)(iv) granted to Haryana Amalgamated Fund for specified assessment years by Central Government.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10, notifies Haryana Amalgamated Fund for the Welfare of Ex-servicemen as eligible under section 10(23C)(iv), applying the exemption regime to the Fund for the assessment years 1985-86 to 1989-90.

Tax exemption recognition for a performing arts institution under income tax provision for a specified assessment year.
The Central Government, invoking the statutory power to notify institutions for income tax purposes, issued S.O.152 notifying the National Centre for Performing Arts, Bombay as eligible under the clause governing charitable or educational institutions for the specified assessment year, thereby bringing the institution within the scope of that income tax provision for that year.

Notification of charitable exemption: central government recognises Shri Ram Chandra Mission under income tax provision for specified years.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Shri Ram Chandra Mission as covered by that sub-clause for the assessment years 1985-86 to 1989-90 by Notification No. S.O.149 dated 7-5-1993.