Section 35AC eligible project designation extended, enabling tax-exempt contributions for Cancer Detection Unit and awareness camps.
Central Government specified the renovation, equipping and furnishing of a Cancer Detection Unit in Mumbai and associated cancer awareness, education and detection camps by Cancer Patients Aid Association as an eligible project or scheme under the Explanation to section 35AC, and, on the National Committee's recommendation, extended that specification for a further three years commencing with assessment year 2003-2004.

Specification under section 35AC: hospital expansion approved and project cost ceiling increased to maintain tax-deduction eligibility.
The Central Government, under the Explanation to section 35AC, specifies the Expansion of Hindu Mission Hospital by adding a Geriatric Division and an Ophthalmic Block as an eligible project; the National Committee recommended continuation as the project extends beyond ten years, and the government amends the earlier notification to increase the maximum amount of project cost allowable as dedication under section 35AC for serial number 10 in the notification table.

Project specification under Explanation to section 35AC extended, preserving tax-benefit eligibility for construction and operation of a special school.
The Central Government specified the construction of a Special School, hostel and staff quarters, plus equipment, furnishing and running of the Dakshinya Institute for the Mentally Handicapped at Padapalakaluru Village by Sri Dakshinaya Bhava Samithi as an eligible project under the Explanation to section 35AC; following a National Committee recommendation, the specification is extended for a further three years commencing assessment year 2003-2004, identifying the executing entity, project components and estimated cost.

Eligibility under section 35AC extended for Manovikas Kendra's Rehabilitation Centre for one further assessment year.
The Central Government, under the Explanation to the Income tax Act, specified the Rehabilitation Centre for handicapped run by Manovikas Kendra, Calcutta, as an eligible project for a further one year commencing with assessment year 2002-2003, after the National Committee, satisfied with proper execution, recommended the one year extension; the project was specified at an estimated cost of four crores.

Specification under section 35AC extends eligibility for Arogyadham project, enabling tax-deductible contributions and qualifying project costs.
The Central Government specifies the Arogyadham Global Aids Research Foundation project-covering construction, equipment and vehicle purchase, furnishing, botanical garden development and running costs in Muzaffarnagar-as an eligible project under the Explanation to section 35AC for a further three years beginning with the assessment year 2003-2004, following the National Committee's recommendation that the project is being properly executed and noting the estimated project cost.

Deduction under section 35AC: specified institutions and projects approved for allowable tax deductions for eligible project costs.
Approval under section 35AC lists four specified institutions with identified eligible projects or schemes, each accompanied by an estimated project cost and the maximum amount of that cost permitted as a deduction under section 35AC. The notification limits the duration of the approvals by reference to particular assessment years, distinguishing one project's two-year scope from the three-year scope applicable to the other three projects.

Deduction under section 35AC approved for notified tribal development project permitting capital expenditure deduction under notification
Approval under section 35AC is granted to Manipur Shifting Cultivators' Development Association for specified rural and tribal welfare capital projects-construction of houses, community and school buildings, hostels, an indoor stadium, animal sheds, purchase of furniture and running of rural welfare schemes-and the notification specifies the estimated project cost and the maximum amount of such cost that may be allowed as a deduction; the notification also prescribes the period during which the project remains notified for deduction purposes.

Tax deduction approvals: Government lists institutions and caps deductible project costs for specified assessment years.
Executive approval designates listed institutions and their eligible projects, specifying estimated project costs and the maximum amounts allowable as deductions, with each approval tied to a defined limited set of assessment years and subject to substitution of specified cost figures by subsequent notification.

Approval under section 10(23G) grants ISP tax-exempt status subject to compliance, audit and reporting conditions.
Approval is granted to M/s BSES Telecom Limited, ISP Division, for tax exemption as an infrastructure provider covering internet services, data centre facilities and an international satellite gateway under the licence agreement; the approval is conditional on conformity with the exemption provisions and the procedural rule, including maintaining books of account, having accounts audited by a qualified accountant and furnishing the required audit report, and may be withdrawn if the undertaking ceases the infrastructure activity or fails the audit and reporting requirements.

Research institution approval requires separate research accounts, annual DSIR return, audited research accounts and renewal applications.
Approval is granted to Vasantdada Sugar Institute as an Institution for tax relief relating to scientific research, subject to maintaining separate research books and compliance with reporting and audit obligations. The institution must file an Annual Return of scientific research activities with the Department of Scientific & Industrial Research by the annual deadline, and submit audited annual accounts and audited income and expenditure accounts for research to specified tax and research authorities by the annual deadline, in addition to its income tax return. Renewal applications must be made in triplicate through the tax authority and copies sent to the research department.

Correction of corporate name: notification amends earlier Gazette entry to replace an incorrect company name with the correct name.
Notification No. 362 dated 3 December 2002 issues a corrigendum to S.O. 657(E) dated 21 June 2002 in the Gazette, replacing the erroneously printed name "Housing Development Financial Corporation Limited" with the correct name Housing Development Finance Corporation Limited, limited to a textual correction of the corporate name in the prior notification.

Amendment to Income-tax notification updates investigatory authority designations and jurisdictions, substituting Schedule-I entries and effective on publication.
Amendment substitutes Schedule-I entries in Notification S.O. 734(E) by revising the first two serial entries to specify investigatory units at designated headquarters, listing subordinate investigative designations and the Commissioner of the Central Investigation Branch as the corresponding jurisdictional authority for each entry; the change is effected under section 120 of the Income-tax Act, 1961 and takes effect from publication in the Official Gazette.

Amendment to income tax notification reallocates commissionerate jurisdictions and substitutes schedule entries effective on publication.
The notification amends Schedule-I of a prior income-tax notification by substituting specified serial numbers and entries to reassign designations, headquarters and subordinate commissionerates for certain Chief Commissioners of Income-tax in the Delhi and Mumbai regions; the change is administrative in nature and takes effect from publication in the Official Gazette.

Capital gains exemption bonds specified; transferee must notify issuer by registered post within sixty days to secure benefit.
The Central Government specifies the REC 54 EC Capital Gains Tax Exemption Bonds issued by the Rural Electrification Corporation Limited as eligible under the proviso to Section 193 (clause (iib)) of the Income Tax Act, 1961; where such bonds are transferred by endorsement or delivery, the exemption benefit is admissible only if the transferee informs the Rural Electrification Corporation Limited by registered post within sixty days of the transfer.

Eligibility criteria for tax-exempt sports bodies: notifications limited to specified conditions and temporal effect under 80G
Guidelines for notification under clause (c) of sub-section (2) of section 80G require that an association or institution have as its object the control, supervision, regulation or encouragement of specified games or sports, a proven three-year record in developing or promoting sports, a prohibition on income distribution to members except grants to affiliates, application of donations to sports infrastructure or sponsorship, maintenance of regular accounts, regular filing of income-tax returns, and that any notification specify its effect for up to three assessment years.

Explanation 4 to section 80G specifies eligible sports for donor tax-benefit recognition, expanding the list for subsequent assessment years.
The Central Government notified a specified list of sports under Explanation 4 to section 80G for assessment year 2003-2004 and subsequent years, naming specific games initially by Notification No. 357 dated 29-11-2002 and later expanding the roster via Notification No. 3/2010 to include additional disciplines; the notification thereby identifies which games qualify for donor tax-benefit treatment under the 80G framework.

Tax exemption under clause 23C(iv): committee notified, must apply income to objects, restrict investments and file returns.
Government notifies Swami Ramananda Tirtha Memorial Committee under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms under Section 11(5) (except certain voluntary contributions held as assets); exclude business income unless incidental and separately accounted; regularly file returns; and on dissolution transfer surplus assets to a like-minded charitable organisation.

Approval under section 10(23G) allows tax benefit for infrastructure projects subject to compliance and audit conditions.
Approval is granted to M/s Ideal Road Builders Ltd under section 10(23G), read with rule 2E, for specified assessment years for its Thane-Bhiwandi bypass and NH 4 infrastructure projects, subject to conformity with statutory provisions, maintenance of books of account, audit by an accountant as required by sub rule (7) of rule 2E, and furnishing of the requisite audit report; the Central Government may withdraw approval on cessation of the infrastructure facility or failure to comply with these conditions.

Tax approval under section 10(23G) permits infrastructure exemption for a cellular service project subject to audit and compliance conditions.
Approval is granted to M/s Aircel Digilink India Limited under section 10(23G) read with rule 2E for specified assessment years for its Cellular Mobile Telephone Service project. The approval is conditional on compliance with section 10(23G) and rule 2E, maintenance of books of account, audit by an accountant, and furnishing the required audit report. The Central Government may withdraw approval if the enterprise ceases to carry on infrastructure facility or fails to maintain audited accounts or submit the audit report.

Approval under section 10(23G) requires ongoing infrastructure operation and audited accounts to retain tax-exempt status.
Approval under section 10(23G) was granted to M/s Sterling Cellular Limited for assessment years 2002-2005 for its cellular mobile telephone project in the Delhi region, conditional on conformity with the Income-tax Act and Rules, maintenance of books of account, audit by an accountant, and furnishing the prescribed audit report; the Central Government may withdraw approval if the undertaking ceases the infrastructure activity or fails the audit and reporting requirements.